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REGISTERED NUMBER: 15649695 (England and Wales)

PL CLUB 27 LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 15 APRIL 2024 TO 30 SEPTEMBER 2025

| PL CLUB 27 LIMITED (REGISTERED NUMBER: 15649695) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 15 APRIL 2024 TO 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| PL CLUB 27 LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 15 APRIL 2024 TO 30 SEPTEMBER 2025

| DIRECTORS: | D M Friend

| R J H Randall

| REGISTERED OFFICE: | 15 Carr Lane

| Slaithwaite

| Huddersfield

| West Yorkshire

| HD7 5AN

| REGISTERED NUMBER: | 15649695 (England and Wales)

| ACCOUNTANTS: | Rothmans CF Limited

| Fryern House

| 125 Winchester Road

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 2DR

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PL CLUB 27 LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors 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 PL Club 27 Limited for the period ended 30 September 2025 which comprise the Income Statement, 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 Board of Directors of PL Club 27 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PL Club 27 Limited and state those matters that we have agreed to state to the Board of Directors of PL Club 27 Limited, as a body, 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 PL Club 27 Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that PL Club 27 Limited 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 loss of PL Club 27 Limited. You consider that PL Club 27 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of PL Club 27 Limited. 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.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

30 March 2026

| PL CLUB 27 LIMITED (REGISTERED NUMBER: 15649695) |

BALANCE SHEET

30 SEPTEMBER 2025

| Notes | £ |

| CURRENT ASSETS

| Stocks | 4 | 2,403,221 |  |

| Debtors | 5 | 1 |  |

2,403,222 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 2,405,956 |  |

| NET CURRENT LIABILITIES | (2,734 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (2,734 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | (2,735 | ) |

(2,734 | ) |

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

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

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 30 March 2026 and were signed on its behalf by:

D M Friend - Director

| PL CLUB 27 LIMITED (REGISTERED NUMBER: 15649695) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 15 APRIL 2024 TO 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| PL Club 27 Limited is a private company, limited by shares, registered in England and Wales. The company's

| registration number is 15649695 and the registered office address is 15 Carr Lane, Slaithwaite, Huddersfield,

| England, HD7 5AN.

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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| Going concern

| The financial statements are prepared on the going concern basis.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

| There have been no judgments (apart from those involving estimates) which have had a significant effect on amounts recognised in the financial statements during the year.

| Other key sources of estimation uncertainty;

| Recoverability of loans

| The directors consider the recoverability of loans, taking into account current circumstances on loan repayments and adjusting for impairment were applicable.

| Turnover recognition

| Income is recognised when the sale of stock is completed.

| Stocks

| Stock is valued at the lower of cost and net realisable value. Net realisable value is the estimated sales price less costs to completion.

| Cost includes interest costs incurred exclusively in the process of acquiring and developing the asset.

| PL CLUB 27 LIMITED (REGISTERED NUMBER: 15649695) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 15 APRIL 2024 TO 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 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 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.

| Related party exemption

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | STOCKS

£ |

| Stocks | 2,403,221 |  |

| Included within the stock balance is £292,342 of capitalised interest costs, incurred at a rate of 1% of the principal per month in the course of developing the asset.

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

£ |

| Amounts owed by group and related undertakings | 1 |  |

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

£ |

| Amounts owed to group and related undertakings | 2,405,956 |  |

| The Amounts owed to group and related undertakings is secured by way of a fixed charge over the property held in stock

7. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the Directors by virtue of their controlling interest in the share capital of the

| Parent Company Prescient Capital Limited, who have registered office address of 15 Carr Lane, Slaithwaite,

| Huddersfield, England, HD7 5AN.