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REGISTERED NUMBER: 13419291 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

NEST GROUP PROPERTIES LTD

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| NEST GROUP PROPERTIES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mrs S Beardsmore

| N Beardsmore

| REGISTERED OFFICE: | 435 435 Harrogate Road

| Alwoodley

| Leeds

| West Yorkshire

| LS17 7AB

| REGISTERED NUMBER: | 13419291 (England and Wales)

| ACCOUNTANTS: | Shenward LLP

| Chartered Accountants & Business Advisors

| Summit House

| Woodland Park

| Bradford Road

| Cleckheaton

| West Yorkshire

| BD19 6BW

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 5 | 525 |  |

| Investment property | 6 | 218,026 |  |

218,551 |  |

| CURRENT ASSETS

| Cash at bank | 1,464 |  |  |

| CREDITORS

| Amounts falling due within one year | 221,261 |  |

| NET CURRENT LIABILITIES | (219,797 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (1,246 | ) |

| PROVISIONS FOR LIABILITIES | 7 | 100 |  |

| NET LIABILITIES | (1,346 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 8 | 2 |  |

| Retained earnings | (1,348 | ) |

| SHAREHOLDERS' FUNDS | (1,346 | ) |

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 directors acknowledge their 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.

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2026 and were signed on its behalf by:

Mrs S Beardsmore - Director

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Nest Group Properties 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Details of these judgements can be found in the accounting policies.

| Turnover

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

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the income statement.

| Impairment of fixed assets

| At each reporting end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

| Recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply.

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially recorded at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party,

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recorded at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities in payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| 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 statement of financial position date.

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Provisions for liabilities

| Provisions are made when an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to the Income Statement in the year that the company becomes aware of the obligation, and are measured at the best estimate at the Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

| Going concern

| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL.

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| Additions | 629 |  |

| At 31 May 2025 | 629 |  |

| DEPRECIATION

| Charge for year | 104 |  |

| At 31 May 2025 | 104 |  |

| NET BOOK VALUE

| At 31 May 2025 | 525 |  |

NEST GROUP PROPERTIES LTD (REGISTERED NUMBER: 13419291) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 218,026 |  |

| At 31 May 2025 | 218,026 |  |

| NET BOOK VALUE

| At 31 May 2025 | 218,026 |  |

7. | PROVISIONS FOR LIABILITIES

£ |

| Deferred tax

| Accelerated capital allowances | 100 |  |

| Deferred |

| tax |

£ |

| Provided during year | 100 |  |

| Balance at 31 May 2025 | 100 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 2 | Ordinary | £1 | 2 |  |