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REGISTERED NUMBER: 10612750 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

GECA Properties Ltd

| GECA Properties Ltd (Registered number: 10612750) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| GECA Properties Ltd |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | G A Allsop

| G Allsop

| E Allsop

| REGISTERED OFFICE: | 38 Grange Road

| West Kirby

| Merseyside

| CH48 4EA

| REGISTERED NUMBER: | 10612750 (England and Wales)

| ACCOUNTANTS: | LBW Chartered Accountants

| Enterprise House

| The Courtyard

| Old Courthouse Road

| Bromborough

| Merseyside

| CH62 4UE

| GECA Properties Ltd (Registered number: 10612750) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,380 |  | 1,776 |  |

Investment property | 5 | 1,200,000 |  | 1,200,000 |  |

1,201,380 |  | 1,201,776 |  |

CURRENT ASSETS

Debtors | 6 | 20 |  | 14,431 |  |

Cash at bank | 4,296 |  | 3,083 |  |

4,316 |  | 17,514 |  |

CREDITORS

Amounts falling due within one year | 7 | 139,326 |  | 27,643 |  |

NET CURRENT LIABILITIES | (135,010 | ) | (10,129 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,066,370 |  | 1,191,647 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (685,322 | ) | (827,907 | ) |

PROVISIONS FOR LIABILITIES | (67,682 | ) | (67,682 | ) |

NET ASSETS | 313,366 |  | 296,058 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 120 |  | 120 |  |

Fair value reserve | 11 | 203,045 |  | 203,045 |  |

Retained earnings | 11 | 110,201 |  | 92,893 |  |

SHAREHOLDERS' FUNDS | 313,366 |  | 296,058 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Board of Directors and authorised for issue on 10 March 2026 and were signed on its behalf by:

G A Allsop - Director

| GECA Properties Ltd (Registered number: 10612750) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| GECA 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Plant and machinery etc | - | 33% on cost and 15% on reducing balance

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 31 March 2025 | 2,248 |  | 559 |  | 2,807 |  |

| DEPRECIATION

| At 1 April 2024 | 845 |  | 186 |  | 1,031 |  |

| Charge for year | 210 |  | 186 |  | 396 |  |

| At 31 March 2025 | 1,055 |  | 372 |  | 1,427 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,193 |  | 187 |  | 1,380 |  |

| At 31 March 2024 | 1,403 |  | 373 |  | 1,776 |  |

| GECA Properties Ltd (Registered number: 10612750) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 1,200,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,200,000 |  |

| At 31 March 2024 | 1,200,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2018 | 254,225 |  |

| Valuation in 2021 | 109,584 |  |

| Valuation in 2022 | 306,918 |  |

| Valuation in 2023 | (400,000 | ) |

| Cost | 929,273 |  |

1,200,000 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed by associates | - |  | 14,411 |  |

| Other debtors | 20 |  | 20 |  |

20 |  | 14,431 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 32,000 |  | 24,000 |  |

| Amounts owed to associates | 102,364 |  | - |  |

| Taxation and social security | 4,153 |  | 2,833 |  |

| Other creditors | 809 |  | 810 |  |

139,326 |  | 27,643 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | 685,322 |  | 827,907 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 557,322 |  | 731,907 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Atom Bank Plc | 717,322 |  | 851,907 |  |

| Fixed and floating charge covering all the property or undertaking of the company.

| GECA Properties Ltd (Registered number: 10612750) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 120 | Ordinary Shares | £1 | 120 |  | 120 |  |

11. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2024 | 92,893 |  | 203,045 |  | 295,938 |  |

| Profit for the year | 17,308 |  | 17,308 |  |

| At 31 March 2025 | 110,201 |  | 203,045 |  | 313,246 |  |

| The fair value reserve is a non distributable reserve.

12. | RELATED PARTY DISCLOSURES

| The company is landlord to Mortgageneeds.info Ltd which is an associated company.

| The annual rent due is £36,000, the transaction is considered to be under normal market conditions.

| Included in other creditors at the year end is an amount of £102,364 owing to Mortgageneeds.info Ltd.

13. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

GECA Properties Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GECA Properties Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of GECA Properties Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of GECA Properties Ltd and state those matters that we have agreed to state to the Board of Directors of GECA Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GECA Properties Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that GECA Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GECA Properties Ltd. You consider that GECA Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of GECA Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................