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REGISTERED NUMBER: 14188155 (England and Wales)

| MERLIN PTY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| MERLIN PTY LIMITED (REGISTERED NUMBER: 14188155) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MERLIN PTY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | A I Brown

| D J Brown

| REGISTERED OFFICE: | Glenewes House

| Gate Way Drive

| Yeadon

| Leeds

| West Yorkshire

| LS19 7XY

| REGISTERED NUMBER: | 14188155 (England and Wales)

| ACCOUNTANTS: | UHY BPR Heaton

| Chartered Accountants

| Glenewes House

| Gate Way Drive

| Leeds

| West Yorkshire

| LS19 7XY

| MERLIN PTY LIMITED (REGISTERED NUMBER: 14188155) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,500 |  | 1,818 |  |

Investments | 5 | 424,262 |  | 530,881 |  |

Investment property | 6 | 458,965 |  | 448,832 |  |

884,727 |  | 981,531 |  |

CURRENT ASSETS

Debtors | 7 | 97 |  | 136 |  |

Cash at bank and in hand | 7,775 |  | 73,400 |  |

7,872 |  | 73,536 |  |

CREDITORS

Amounts falling due within one year | 8 | (805,773 | ) | (926,809 | ) |

NET CURRENT LIABILITIES | (797,901 | ) | (853,273 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 86,826 |  | 128,258 |  |

PROVISIONS FOR LIABILITIES | (12,926 | ) | (29,762 | ) |

NET ASSETS | 73,900 |  | 98,496 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Other reserves | 37,652 |  | 89,210 |  |

Retained earnings | 36,244 |  | 9,282 |  |

SHAREHOLDERS' FUNDS | 73,900 |  | 98,496 |  |

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.

| MERLIN PTY LIMITED (REGISTERED NUMBER: 14188155) |

BALANCE SHEET - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 February 2026 and were signed on its behalf by:

A I Brown - Director

| MERLIN PTY LIMITED (REGISTERED NUMBER: 14188155) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Merlin PTY 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 value of rents receivable in the accounting period. Where payments are received from customers in advance, the amounts are recorded as ‘Deferred income’ and included as part of ‘Creditors due within one year’.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on cost

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| 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 assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial assets and liabilities are initially measured at the transaction price, except for those financial assets classified as at fair value through profit or loss.

| Basic financial instruments

| Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

| Where the arrangement does not constitute a financing transaction, e.g trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

| 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.

| MERLIN PTY LIMITED (REGISTERED NUMBER: 14188155) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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 NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 2,621 |  |

| Additions | 466 |  |

| At 30 June 2025 | 3,087 |  |

| DEPRECIATION

| At 1 July 2024 | 803 |  |

| Charge for year | 784 |  |

| At 30 June 2025 | 1,587 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,500 |  |

| At 30 June 2024 | 1,818 |  |

5. | FIXED ASSET INVESTMENTS

| Interest |

| in |  | Other |

| associate |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 50,000 |  | 480,881 |  | 530,881 |  |

| Additions | - |  | 156,350 |  | 156,350 |  |

| Disposals | - |  | (194,810 | ) | (194,810 | ) |

| Revaluations | - |  | (68,159 | ) | (68,159 | ) |

| At 30 June 2025 | 50,000 |  | 374,262 |  | 424,262 |  |

| NET BOOK VALUE

| At 30 June 2025 | 50,000 |  | 374,262 |  | 424,262 |  |

| At 30 June 2024 | 50,000 |  | 480,881 |  | 530,881 |  |

| MERLIN PTY LIMITED (REGISTERED NUMBER: 14188155) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 June 2025 is represented by:

| Interest |

| in |  | Other |

| associate |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2023 | - |  | 7,630 |  | 7,630 |  |

| Valuation in 2024 | - |  | 109,374 |  | 109,374 |  |

| Valuation in 2025 | - |  | (68,159 | ) | (68,159 | ) |

| Cost | 50,000 |  | 325,417 |  | 375,417 |  |

50,000 |  | 374,262 |  | 424,262 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 448,832 |  |

| Revaluations | 10,133 |  |

| At 30 June 2025 | 458,965 |  |

| NET BOOK VALUE

| At 30 June 2025 | 458,965 |  |

| At 30 June 2024 | 448,832 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2024 | (8,776 | ) |

| Valuation in 2025 | 10,133 |  |

| Cost | 457,608 |  |

458,965 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 97 |  | 136 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,756 |  | 1,770 |  |

| Other creditors | 803,017 |  | 925,039 |  |

805,773 |  | 926,809 |  |