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REGISTERED NUMBER: 11108462 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| ARTIN HOMES LTD. |

ARTIN HOMES LTD. (REGISTERED NUMBER: 11108462)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ARTIN HOMES LTD.

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | J A D Yeganeh

| REGISTERED OFFICE: | 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

| REGISTERED NUMBER: | 11108462 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

ARTIN HOMES LTD. (REGISTERED NUMBER: 11108462)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 30 |  | 30 |  |

30 |  | 30 |  |

CURRENT ASSETS

Stocks | 909,886 |  | 704,172 |  |

Debtors | 6 | 13,235 |  | - |  |

Cash at bank | 25,633 |  | 74,896 |  |

948,754 |  | 779,068 |  |

CREDITORS

Amounts falling due within one year | 7 | 693,840 |  | 485,327 |  |

NET CURRENT ASSETS | 254,914 |  | 293,741 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 254,944 |  | 293,771 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,316 |  | 2,859 |  |

NET ASSETS | 253,628 |  | 290,912 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 253,618 |  | 290,902 |  |

SHAREHOLDERS' FUNDS | 253,628 |  | 290,912 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ARTIN HOMES LTD. (REGISTERED NUMBER: 11108462)

BALANCE SHEET - continued

31 MAY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2026 and were signed by:

J A D Yeganeh - Director

ARTIN HOMES LTD. (REGISTERED NUMBER: 11108462)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Artin Homes Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Depreciation rate for Computer Equipment: 33% SL.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

ARTIN HOMES LTD. (REGISTERED NUMBER: 11108462)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Going concern

| Due to the ongoing support of the company's principal shareholders the directors believes that it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 June 2024 | 4,771 |  |

| Disposals | (3,602 | ) |

| At 31 May 2025 | 1,169 |  |

| DEPRECIATION

| At 1 June 2024 | 4,771 |  |

| Eliminated on disposal | (3,602 | ) |

| At 31 May 2025 | 1,169 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 30 |  |

| NET BOOK VALUE

| At 31 May 2025 | 30 |  |

| At 31 May 2024 | 30 |  |

ARTIN HOMES LTD. (REGISTERED NUMBER: 11108462)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 13,235 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,543 |  | 1,505 |  |

| Tax | 9,382 |  | 28,807 |  |

| Social security and other taxes | 365 |  | 903 |  |

| Other creditors | 25,064 |  | 25,248 |  |

| Directors' loan accounts | 654,318 |  | 425,300 |  |

| Accrued expenses | 3,168 |  | 3,564 |  |

693,840 |  | 485,327 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 1,316 |  | 1,543 |  |

| Bank loans - 2-5 years | - |  | 1,316 |  |

1,316 |  | 2,859 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date the company owed the directors £654,318 (2024: £425,300). The loan is unsecured, non interest bearing and has no repayment terms.