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REGISTERED NUMBER: 11227668 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28TH FEBRUARY 2026 |

| FOR |

| TIPPETT PROPERTIES LIMITED |

TIPPETT PROPERTIES LIMITED (REGISTERED NUMBER: 11227668) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| TIPPETT PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTORS: | R Tippett FCCA

| Mrs S Tippett

| REGISTERED OFFICE: | 46 Main Street

| Mexborough

| South Yorkshire

| S64 9DU

| REGISTERED NUMBER: | 11227668 (England and Wales)

| ACCOUNTANTS: | Leesing Marrison Lee & Co

| Chartered Certified Accountants

| 46 Main Street

| Mexborough

| South Yorkshire

| S64 9DU

TIPPETT PROPERTIES LIMITED (REGISTERED NUMBER: 11227668) |

BALANCE SHEET

28TH FEBRUARY 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 141,953 |  | 141,953 |  |

Investments | 5 | 1 |  | 1 |  |

Investment property | 6 | 420,338 |  | 420,338 |  |

562,292 |  | 562,292 |  |

CURRENT ASSETS

Cash at bank | 952 |  | 2,323 |  |

CREDITORS

Amounts falling due within one year | 7 | 78,771 |  | 89,576 |  |

NET CURRENT LIABILITIES | (77,819 | ) | (87,253 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 484,473 |  | 475,039 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 131,721 |  | 136,398 |  |

NET ASSETS | 352,752 |  | 338,641 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 352,652 |  | 338,541 |  |

352,752 |  | 338,641 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 4th April 2026 and were signed on its behalf by:

R Tippett FCCA - Director

TIPPETT PROPERTIES LIMITED (REGISTERED NUMBER: 11227668) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| Tippett Properties 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.

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

| The company holds certain crypto assets, including Bitcoin. These are accounted for as intangible fixed assets in accordance with Section 18 of FRS 102.

| Crypto assets are initially recognised at cost, being the purchase price plus directly attributable costs of acquisition. After initial recognition, crypto assets are measured at cost less any accumulated amortisation and impairment losses.

| As crypto assets are considered to have an indefinite useful economic life, they are not amortised but are reviewed for impairment annually, or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable.

| Where crypto assets are disposed of, any gain or loss arising on disposal is recognised in the profit and loss account within "Other gains and losses."

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 2 ).

TIPPETT PROPERTIES LIMITED (REGISTERED NUMBER: 11227668) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st March 2025

| and 28th February 2026 | 141,953 |  |

| NET BOOK VALUE

| At 28th February 2026 | 141,953 |  |

| At 28th February 2025 | 141,953 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st March 2025

| and 28th February 2026 | 1 |  |

| NET BOOK VALUE

| At 28th February 2026 | 1 |  |

| At 28th February 2025 | 1 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st March 2025

| and 28th February 2026 | 420,338 |  |

| NET BOOK VALUE

| At 28th February 2026 | 420,338 |  |

| At 28th February 2025 | 420,338 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans and overdrafts | 4,500 |  | 4,500 |  |

| Taxation and social security | 1,119 |  | 3,119 |  |

| Other creditors | 73,152 |  | 81,957 |  |

78,771 |  | 89,576 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | 131,721 |  | 136,398 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 113,721 |  | 118,398 |  |

TIPPETT PROPERTIES LIMITED (REGISTERED NUMBER: 11227668) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

9. | RELATED PARTY DISCLOSURES

| R Tippett as director and shareholder is interested as director and shareholder in Leesing Marrison Lee Limited. During the year dividends of £15,000 (2025: £32,900) was received by the company and are included in income.

| At the year end an amount of £60,791 is due by the company and is included in other creditors. (2025: £69,29).