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REGISTERED NUMBER: SC189250 (Scotland)

| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| ROSE TOWER ESTATES LTD. |

| ROSE TOWER ESTATES LTD. (REGISTERED NUMBER: SC189250) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROSE TOWER ESTATES LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | A Solinsky

| SECRETARY: | Mrs K Solinsky

| REGISTERED OFFICE: | C/O Tower Buildings

| 10 Possil Road

| Glasgow

| Glasgow

| G4 9SY

| REGISTERED NUMBER: | SC189250 (Scotland)

| ACCOUNTANTS: | Venitt and Greaves

| Chartered Accountants

| 115 Craven Park Road

| London

| N15 6BL

| ROSE TOWER ESTATES LTD. (REGISTERED NUMBER: SC189250) |

ABRIDGED BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 700,000 |  | 700,000 |  |

CURRENT ASSETS

Debtors | 28,863 |  | 28,863 |  |

Cash at bank | 8,703 |  | 366 |  |

37,566 |  | 29,229 |  |

CREDITORS

Amounts falling due within one year | (192,869 | ) | (189,927 | ) |

NET CURRENT LIABILITIES | (155,303 | ) | (160,698 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 544,697 |  | 539,302 |  |

CREDITORS

Amounts falling due after more than one year | 5 | (10,503 | ) | (12,639 | ) |

NET ASSETS | 534,194 |  | 526,663 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1 |  | 1 |  |

Revaluation reserve | 7 | 301,649 |  | 301,649 |  |

Retained earnings | 232,544 |  | 225,013 |  |

SHAREHOLDERS' FUNDS | 534,194 |  | 526,663 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

| ROSE TOWER ESTATES LTD. (REGISTERED NUMBER: SC189250) |

ABRIDGED BALANCE SHEET - continued

30 SEPTEMBER 2025

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 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 March 2026 and were signed by:

A Solinsky - Director

| ROSE TOWER ESTATES LTD. (REGISTERED NUMBER: SC189250) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Rose Tower Estates Ltd. is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 700,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 700,000 |  |

| At 30 September 2024 | 700,000 |  |

| ROSE TOWER ESTATES LTD. (REGISTERED NUMBER: SC189250) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2016 | 151,649 |  |

| Valuation in 2020 | 150,000 |  |

| Cost | 398,351 |  |

700,000 |  |

5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 30.9.25 |  | 30.9.24

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 10,503 |  | 12,639 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 301,649 |  |