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REGISTERED NUMBER: 08133389 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Paridyn Properties Limited

Paridyn Properties Limited (Registered number: 08133389)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Paridyn Properties Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | J G Gardner

| Mrs C R Gardner

| SECRETARY: |

| REGISTERED OFFICE: | Woodside Cottage

| 2 Cromer Hyde Lane

| Lemsford

| Welwyn Garden City

| Hertfordshire

| AL8 7XE

| REGISTERED NUMBER: | 08133389 (England and Wales)

| ACCOUNTANTS: | Fenlon & Co

| Chartered Certified Accountants

| 6 High Street

| Wheathampstead

| Hertfordshire

| AL4 8AA

Paridyn Properties Limited (Registered number: 08133389)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1 |  | 1 |  |

Investment property | 5 | 325,000 |  | 670,000 |  |

325,001 |  | 670,001 |  |

CURRENT ASSETS

Debtors | 6 | 4,843 |  | 97 |  |

Cash at bank | 164,155 |  | 4,174 |  |

168,998 |  | 4,271 |  |

CREDITORS

Amounts falling due within one year | 7 | 180,796 |  | 337,270 |  |

NET CURRENT LIABILITIES | (11,798 | ) | (332,999 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 313,203 |  | 337,002 |  |

PROVISION FOR LIABILITIES | 8 | 22,000 |  | 43,500 |  |

NET ASSETS | 291,203 |  | 293,502 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Revaluation reserve | 9 | 94,466 |  | 188,647 |  |

Retained earnings | 195,737 |  | 103,855 |  |

SHAREHOLDERS' FUNDS | 291,203 |  | 293,502 |  |

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

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

Paridyn Properties Limited (Registered number: 08133389)

Balance Sheet - continued

31 July 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 12 March 2026 and were signed on its behalf by:

Mrs C R Gardner - Director

Paridyn Properties Limited (Registered number: 08133389)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Paridyn Properties Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is Woodside Cottage, 2 Cromer Hyde Lane, Lemsford Welwyn Garden City, Herts AL8 7XE.

| The financial statements are presented in Sterling, which is the functional currency of the company.

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.

| Revenue recognition

| Revenue represents fair value of rent and service charges receivable excluding Value Added Tax having regard to the fulfilment of contractual obligations.

| Tangible fixed assets & depreciation

| All fixed assets are initially recorded at cost.

| Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful; economic life of that asset as follows:

| Fixtures & Fittings - 33% straight line.

| Investment property

| In accordance with the FRS 102 no depreciation is provided in respect of freehold properties held as investments. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. Such properties are held for investment and not for consumption and the Directors consider that to depreciate them would not give a true and fair view. Depreciation is only one of the many elements reflected in the annual valuation of properties and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The Directors consider that this policy results in the accounts giving a true and fair view.

Paridyn Properties Limited (Registered number: 08133389)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax.

| The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 2,793 |  |

| DEPRECIATION

| At 1 August 2024

| and 31 July 2025 | 2,792 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1 |  |

| At 31 July 2024 | 1 |  |

Paridyn Properties Limited (Registered number: 08133389)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 670,000 |  |

| Disposals | (229,319 | ) |

| Revaluation | (115,681 | ) |

| At 31 July 2025 | 325,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 325,000 |  |

| At 31 July 2024 | 670,000 |  |

| The historical cost of the freehold properties was £208,534. (2023: £437,853)

| The freehold properties were valued as at 31st July 2025 by the Directors on an open market basis.

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Directors' loan accounts | 4,785 |  | - |  |

| Accrued income and Prepayments | 58 |  | 97 |  |

4,843 |  | 97 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Tax | 19,712 |  | 3,032 |  |

| Social security and other taxes | 197 |  | 191 |  |

| Loan from Paridyn Ltd | 159,282 |  | 159,494 |  |

| Owed to Directors | - |  | 172,719 |  |

| Accruals and deferred income | 1,605 |  | 1,834 |  |

180,796 |  | 337,270 |  |

8. | PROVISION FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax

| Revaluation of properties | 22,000 |  | 43,500 |  |

Paridyn Properties Limited (Registered number: 08133389)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | PROVISION FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 43,500 |  |

| Released during year | (21,500 | ) |

| Balance at 31 July 2025 | 22,000 |  |

| Deferred tax is the liability to corporation tax if the investment properties were sold at the value stated in the Accounts.

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024 | 188,647 |  |

| Revaluation | (94,181 | ) |

| At 31 July 2025 | 94,466 |  |

10. | RELATED PARTY DISCLOSURES

| Paridyn Properties Ltd shares directors with Paridyn Ltd.

| Loan positions at 31st July 2025 were as follows:

| Owed to Paridyn Ltd £159,282 (2024 £159,494)

| Owed to Directors J G and C R Gardner £NIL (2024 £172,719)

| Advanced to Directors J G and C R Gardner £4,785 (2024 £NIL)

| The loans are interest-free and repayable on demand.

11. | ULTIMATE CONTROLLING PARTY

| The company considers Paridyn Ltd to be its ultimate parent company. Paridyn Ltd is registered in England and Wales at Woodside Cottage, 2 Cromer Hyde Lane, Lemsford, Herts AL8 7XE. The parent company has taken advantage of the exemption to prepare Group accounts provided by Section 398 of the Companies Act 2006.