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REGISTERED NUMBER: 01790900 (England and Wales)

| Financial Statements

| for the Year Ended 30 June 2025

| for

| Ottercroft Limited

Ottercroft Limited (Registered number: 01790900)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Ottercroft Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | L J Brown

| Mrs M F Brown

| SECRETARY: | Mrs M F Brown

| REGISTERED OFFICE: | c/o Parker Cavendish, Suite 301

| Stanmore Business and Innovation Centre

| Howard Road

| Stanmore

| Middlesex

| HA7 1FW

| REGISTERED NUMBER: | 01790900 (England and Wales)

| ACCOUNTANTS: | Parker Cavendish

| Chartered Accountants

| Suite 301, Stanmore Business

| and Innovation Centre

| Howard Road

| Stanmore

| Middlesex

| HA7 1FW

Ottercroft Limited (Registered number: 01790900)

Statement of Financial Position

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 175,266 |  | 176,467 |  |

Investment property | 5 | 1,500,000 |  | 1,500,000 |  |

1,675,266 |  | 1,676,467 |  |

CURRENT ASSETS

Inventories | - |  | 480,728 |  |

Debtors | 6 | 33,019 |  | 11,065 |  |

Cash at bank | 32,246 |  | 3,814 |  |

65,265 |  | 495,607 |  |

CREDITORS

Amounts falling due within one year | 7 | (617,468 | ) | (984,133 | ) |

NET CURRENT LIABILITIES | (552,203 | ) | (488,526 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,123,063 |  | 1,187,941 |  |

PROVISIONS FOR LIABILITIES | (145,537 | ) | (145,537 | ) |

NET ASSETS | 977,526 |  | 1,042,404 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 743,378 |  | 743,378 |  |

Retained earnings | 234,048 |  | 298,926 |  |

SHAREHOLDERS' FUNDS | 977,526 |  | 1,042,404 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Ottercroft Limited (Registered number: 01790900)

Statement of Financial Position - continued

30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

L J Brown - Director

Mrs M F Brown - Director

Ottercroft Limited (Registered number: 01790900)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Ottercroft Limited 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the sale of development propeties and total rent receivable during the year.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% Straight line

| Freehold property

| Initial measurement

| Freehold properties are initially measured at cost.

| Subsequent measurement

| Freehold properties are measured at fair value at each reporting date with changes in fair values recognised in profit or loss. No depreciation is provided in respect of freehold properties.

| Investment properties

| Initial measurement

| Investment properties are initially measured at cost.

| Subsequent measurement

| Investment properties are measured at fair value at each reporting date with changes in fair values recognised in profit or loss. No depreciation is provided in respect of investment properties.

| Stocks

| Stock is represented by development properties acquired for resale . These are valued at the lower of cost and net realisable value. Costs include all relevant acquisition and development costs incurred.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

Ottercroft Limited (Registered number: 01790900)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Freehold |  | and |

| properties |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 174,500 |  | 24,536 |  | 199,036 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 22,569 |  | 22,569 |  |

| Charge for year | - |  | 1,201 |  | 1,201 |  |

| At 30 June 2025 | - |  | 23,770 |  | 23,770 |  |

| NET BOOK VALUE

| At 30 June 2025 | 174,500 |  | 766 |  | 175,266 |  |

| At 30 June 2024 | 174,500 |  | 1,967 |  | 176,467 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 1,500,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,500,000 |  |

| At 30 June 2024 | 1,500,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2018 | 788,423 |  |

| Valuation in 2022 | 100,000 |  |

| Cost | 611,577 |  |

1,500,000 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 611,577 |  | 611,577 |  |

| The investment properties were valued on an open market basis on 30 June 2025 by the Directors .

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

2025 | 2024 |

£ | £ |

| Other debtors | 33,019 |  | 11,065 |  |

Ottercroft Limited (Registered number: 01790900)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Tax | - |  | 13,790 |  |

| Directors' current accounts | 576,266 |  | 959,288 |  |

| Accruals & deferred income | 41,202 |  | 11,055 |  |

617,468 |  | 984,133 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The directors have given a personal guarantee lin favour of the company to secure the bank loan,and any future liabilities to the bank.The bank loan was satisfied in the year.