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REGISTERED NUMBER: 14346204 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Beaufort Property Holdings Ltd

| Beaufort Property Holdings Ltd (Registered number: 14346204) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Abridged Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

| Beaufort Property Holdings Ltd |

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | Mr J C Watkins

| REGISTERED OFFICE: | Main Estate Office

| New Dunn Business Park

| Sling

| Coleford

| Gloucestershire

| GL16 8JD

| REGISTERED NUMBER: | 14346204 (England and Wales)

| ACCOUNTANTS: | Macario Lewin

| Chartered Accountants

| Bellarmine House

| 14 Upper Church Street

| Chepstow

| Monmouthshire

| NP16 5EX

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Beaufort Property Holdings Ltd

The following reproduces the text of the report prepared for the director 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 Director 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 Beaufort Property Holdings Ltd for the year ended 31 December 2024 which comprise the Profit and Loss Account, Abridged 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 director of Beaufort Property Holdings Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Beaufort Property Holdings Ltd and state those matters that we have agreed to state to the director of Beaufort Property Holdings Ltd 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 Beaufort Property Holdings Ltd and its director for our work or for this report.

It is your duty to ensure that Beaufort Property Holdings 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 Beaufort Property Holdings Ltd. You consider that Beaufort Property Holdings 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 Beaufort Property Holdings 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.

Macario Lewin

Chartered Accountants

Bellarmine House

14 Upper Church Street

Chepstow

Monmouthshire

NP16 5EX

10 March 2026

| Beaufort Property Holdings Ltd (Registered number: 14346204) |

Abridged Balance Sheet

31 December 2024

| 31.12.24 | 31.12.23 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 603,102 |  | 869,427 |  |

Investment property | 5 | 4,392,013 |  | 387,813 |  |

4,995,115 |  | 1,257,240 |  |

CURRENT ASSETS

Debtors | 136,562 |  | 35,479 |  |

Cash at bank | 2,045 |  | 12,864 |  |

138,607 |  | 48,343 |  |

CREDITORS

Amounts falling due within one year | 5,079,707 |  | 1,301,470 |  |

NET CURRENT LIABILITIES | (4,941,100 | ) | (1,253,127 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 54,015 |  | 4,113 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 54,013 |  | 4,111 |  |

SHAREHOLDERS' FUNDS | 54,015 |  | 4,113 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

Mr J C Watkins - Director

| Beaufort Property Holdings Ltd (Registered number: 14346204) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Beaufort Property Holdings 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Beaufort Property Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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. Turnover is recognised when the right to the consideration is due and in line with contractual arrangements. Where rental income is received in advance, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Investments in subsidiaries

| Investments in subsidiary 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 1 (2023 - 1 ) .

| Beaufort Property Holdings Ltd (Registered number: 14346204) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

4. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2024 | 869,427 |  |

| Disposals | (266,325 | ) |

| At 31 December 2024 | 603,102 |  |

| NET BOOK VALUE

| At 31 December 2024 | 603,102 |  |

| At 31 December 2023 | 869,427 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2024 | 387,813 |  |

| Additions | 4,004,200 |  |

| At 31 December 2024 | 4,392,013 |  |

| NET BOOK VALUE

| At 31 December 2024 | 4,392,013 |  |

| At 31 December 2023 | 387,813 |  |

| The investment properties were valued by the director at the year end on a fair value basis.

6. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.24 |  | 31.12.23

| as restated |

£ | £ |

| Other loans | 3,341,900 |  | 206,250 |  |

| The loans are secured against the properties to which they relate.

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.