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REGISTERED NUMBER: 07631408 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 August 2025

for

Black Kettle (Norfolk) Limited

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Abridged Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Black Kettle (Norfolk) Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | M P Bastow

| T P Webster

| SECRETARY: | M P Bastow

| REGISTERED OFFICE: | Dencora Court

| 2 Meridian Way

| Norwich

| Norfolk

| NR7 0TA

| REGISTERED NUMBER: | 07631408 (England and Wales)

| ACCOUNTANTS: | JDC Chartered Accountants and Business Advisors

| Dencora Court

| 2 Meridian Way

| Norwich

| Norfolk

| NR7 0TA

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Black Kettle (Norfolk) 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 Black Kettle (Norfolk) Limited for the year ended 31 August 2025 which comprise the Income Statement, Abridged Balance Sheet, Statement of Changes in Equity 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 Black Kettle (Norfolk) 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 Black Kettle (Norfolk) Limited and state those matters that we have agreed to state to the Board of Directors of Black Kettle (Norfolk) 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 Black Kettle (Norfolk) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Black Kettle (Norfolk) 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 profit of Black Kettle (Norfolk) Limited. You consider that Black Kettle (Norfolk) Limited 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 Black Kettle (Norfolk) 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.

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

1 April 2026

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Abridged Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 688,504 |  | 715,903 |  |

Investments | 5 | 5,880 |  | 5,880 |  |

Investment property | 6 | 625,000 |  | 625,000 |  |

1,319,384 |  | 1,346,783 |  |

CURRENT ASSETS

Debtors | 110,606 |  | 3,815 |  |

Cash at bank | 60,922 |  | 292,287 |  |

171,528 |  | 296,102 |  |

CREDITORS

Amounts falling due within one year | 10,720 |  | 32,842 |  |

NET CURRENT ASSETS | 160,808 |  | 263,260 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,480,192 |  | 1,610,043 |  |

PROVISIONS FOR LIABILITIES | 15,908 |  | 16,308 |  |

NET ASSETS | 1,464,284 |  | 1,593,735 |  |

CAPITAL AND RESERVES

Called up share capital | 5,880 |  | 5,880 |  |

Fair value reserve | 7 | 195,531 |  | 195,531 |  |

Retained earnings | 1,262,873 |  | 1,392,324 |  |

SHAREHOLDERS' FUNDS | 1,464,284 |  | 1,593,735 |  |

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

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

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Abridged Balance Sheet - continued

31 August 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 31 August 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 Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

M P Bastow - Director

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Black Kettle (Norfolk) 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Black Kettle (Norfolk) Limited 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 10% on cost and 2% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties comprise properties not used within the group's trade and are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a fair value reserve.

| 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.

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Notes to the Financial Statements - continued

for the Year Ended 31 August 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.

| Other operating income

| Other operating income includes rents receivable for the year on properties owned by the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 1,413,182 |  |

| DEPRECIATION

| At 1 September 2024 | 697,279 |  |

| Charge for year | 27,399 |  |

| At 31 August 2025 | 724,678 |  |

| NET BOOK VALUE

| At 31 August 2025 | 688,504 |  |

| At 31 August 2024 | 715,903 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 5,880 |  |

| NET BOOK VALUE

| At 31 August 2025 | 5,880 |  |

| At 31 August 2024 | 5,880 |  |

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024

| and 31 August 2025 | 625,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 625,000 |  |

| At 31 August 2024 | 625,000 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2015 | 284,865 |  |

| Valuation in 2016 | (55,711 | ) |

| Valuation in 2018 | (44,886 | ) |

| Valuation in 2019 | (27,816 | ) |

| Valuation in 2020 | (2,620 | ) |

| Valuation in 2021 | 55,712 |  |

| Cost | 415,456 |  |

625,000 |  |

| If the properties had not been revalued they would have been included at the following historical cost:

| 31.8.25 |  | 31.8.24

£ | £ |

| Cost | 415,456 |  | 415,456 |  |

| Aggregate depreciation | (102,787 | ) | (94,478 | ) |

| One of the investment properties was valued in September 2014 by Strutt & Parker however, the directors are of the opinion that the value is materially correct at the year end. Three other properties were valued in September 2018 by Watsons.

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 September 2024

| and 31 August 2025 | 195,531 |  |

| Included in retained earnings is an amount of £907,687 (2024: £907,687) which is not distributable as it relates to dividends in specie received from the subsidiary undertaking Janith Homes Limited.

Black Kettle (Norfolk) Limited (Registered number: 07631408)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| M P Bastow

| Balance outstanding at start of year | - |  | 248,984 |  |

| Amounts advanced | 107,532 |  | - |  |

| Amounts repaid | - |  | (248,984 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 107,532 |  | - |  |

| The loan was unsecured, was subject to interest at the HMRC approved interest rate amounting to £1,215 (2024: £2,464) and was repaid in full on 20 March 2026.

9. | RELATED PARTY DISCLOSURES

| The company received rents of £78,000 (2024: £78,000) in respect of properties rented to its subsidiary undertaking Janith Homes Limited. The level of rental income was agreed between the companies without obtaining any formal assessment of the market rent.