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REGISTERED NUMBER: 13393687 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2025

for

Student Tribe (Lincoln) Limited

| Student Tribe (Lincoln) Limited (Registered number: 13393687) |

Contents of the Financial Statements

for the Year Ended 30th June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Student Tribe (Lincoln) Limited |

Company Information

for the Year Ended 30th June 2025

| DIRECTOR: | C N F MacInnes

| REGISTERED OFFICE: | 34-35 Clarges Street

| Mayfair

| London

| W1J 7EJ

| REGISTERED NUMBER: | 13393687 (England and Wales)

| ACCOUNTANTS: | Sampson Fielding Ltd

| 5th Floor

| 36-38 Wigmore Street

| London

| W1U 2BP

| Student Tribe (Lincoln) Limited (Registered number: 13393687) |

Balance Sheet

30th June 2025

| 30/6/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 26,958 |  | 45,460 |  |

Investment property | 5 | 5,527,530 |  | 5,482,868 |  |

5,554,488 |  | 5,528,328 |  |

CURRENT ASSETS

Debtors | 6 | 3,237 |  | 971 |  |

Prepayments and accrued income | 10,888 |  | 30,574 |  |

Cash at bank | 85,552 |  | 52,124 |  |

99,677 |  | 83,669 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,226,881 |  | 3,240,438 |  |

NET CURRENT LIABILITIES | (3,127,204 | ) | (3,156,769 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,427,284 |  | 2,371,559 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,454,000 | ) | (2,454,000 | ) |

ACCRUALS AND DEFERRED INCOME | (42,372 | ) | (49,269 | ) |

NET LIABILITIES | (69,088 | ) | (131,710 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 1 |  | 1 |  |

Retained earnings | (69,089 | ) | (131,711 | ) |

SHAREHOLDERS' FUNDS | (69,088 | ) | (131,710 | ) |

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

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

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 director and authorised for issue on 17th March 2026 and were signed by:

C N F MacInnes - Director

| Student Tribe (Lincoln) Limited (Registered number: 13393687) |

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| Student Tribe (Lincoln) 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Transaction costs are amortised evenly over the life of the transaction.

| Investment property

| Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised through profit or loss as other operating income.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to know amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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.

| Student Tribe (Lincoln) Limited (Registered number: 13393687) |

Notes to the Financial Statements - continued

for the Year Ended 30th 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.

| Going concern

| The directors have prepared the financial statements on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. Despite the presence of negative reserves, the directors are confident in the company’s ability to continue as a going concern. This confidence is based on the nature of the business as a property investment company, which is in its relatively early stages. The directors anticipate that the expenses incurred in the initial years will generate significant future value, supporting the long-term viability of the company.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 92,509 |  |

| AMORTISATION

| At 1st July 2024 | 47,049 |  |

| Charge for year | 18,502 |  |

| At 30th June 2025 | 65,551 |  |

| NET BOOK VALUE

| At 30th June 2025 | 26,958 |  |

| At 30th June 2024 | 45,460 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st July 2024 | 5,482,868 |  |

| Additions | 44,662 |  |

| At 30th June 2025 | 5,527,530 |  |

| NET BOOK VALUE

| At 30th June 2025 | 5,527,530 |  |

| At 30th June 2024 | 5,482,868 |  |

| Investment property was valued by Calum MacInnes on 23 July 2025. The valuation takes future market rate rental income figures into account.

| The historical cost of investment property is £5,527,530 (2024 - £5,482,868).

| Student Tribe (Lincoln) Limited (Registered number: 13393687) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

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

| 30/6/25 |  | 30/6/24

£ | £ |

| Trade debtors | 3,237 |  | 971 |  |

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

| 30/6/25 |  | 30/6/24

£ | £ |

| Trade creditors | 29,121 |  | 62,396 |  |

| Tax | 17,476 |  | 3,975 |  |

| Other creditors | 3,166,106 |  | 3,152,090 |  |

| Deposits | 3,550 |  | 2,300 |  |

| Rent in advance | 10,628 |  | 19,677 |  |

3,226,881 |  | 3,240,438 |  |

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

|  | 30/06/24 |  |  | 30/06/23 |

| £ |  |  | £ |  |

| Creditors: amounts falling due after more than one year, less than five years |  |  | 2,454,000 |  |  | 2,454,000 |

| Creditors: amounts falling due after more than five years |  |  | - |  |  | - |

|  | 2,454,000 |  |  | 2,454,000 |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30/6/25 |  | 30/6/24

£ | £ |

| Mortgages | 2,454,000 |  | 2,454,000 |  |

| Amounts included within non-current creditors relate to mortgages secured against the Investment Properties held by the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/6/25 |  | 30/6/24

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

| Student Tribe (Lincoln) Limited (Registered number: 13393687) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

11. | RELATED PARTY DISCLOSURES

| Student Tribe Investment Company Ltd owns 100% of the share capital of Student Tribe (Lincoln) Ltd.

| At the balance sheet date, included in other creditors, Student Tribe Investment Company Ltd were owed £3,165,045 (2024 - £3,152,090) in respect of monies lent and expenses paid on the company's behalf. Student Tribe Investment Company Ltd invoiced the company for reimbursed expenses to the value of £6,917 (2024 - £6,272) of which £nil (2024 - £nil) remained outstanding at the balance sheet date.

| Student Tribe Management Company Ltd is a related party of Student Tribe Investment Company Ltd because Calum MacInnes is a director of each company.

| During the period, Student Tribe Management Company Ltd invoiced the company for services to the value of £49,846 (2024 - £50,034). At the balance sheet date £3,503 (2024 - £2,985) remained outstanding.

| All of the above transactions were at arm's length.