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REGISTERED NUMBER: 04547978 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| SHIELD COMMUNICATIONS LIMITED |

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| SHIELD COMMUNICATIONS LIMITED |

Company Information

for the year ended 30 September 2025

| DIRECTOR: | D. Karamani

| REGISTERED OFFICE: | Global House

| 303 Ballards Lane

| London

| N12 8NP

| REGISTERED NUMBER: | 04547978 (England and Wales)

| ACCOUNTANTS: | K J Pittalis and Partners LLP

| Chartered Certified Accountants

| Global House

| 303 Ballards Lane

| London

| N12 8NP

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Statement of Financial Position

30 September 2025

| 30/9/25 |  | 30/9/24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 13,381 |  | 16,727 |  |

Investment property | 6 | 3,000,000 |  | 3,000,000 |  |

3,013,381 |  | 3,016,727 |  |

CURRENT ASSETS

Debtors | 7 | 5,078 |  | 5,476 |  |

Cash at bank and in hand | 32,922 |  | 45,945 |  |

38,000 |  | 51,421 |  |

CREDITORS

Amounts falling due within one year | 8 | (135,459 | ) | (72,116 | ) |

NET CURRENT LIABILITIES | (97,459 | ) | (20,695 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,915,922 |  | 2,996,032 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (116,122 | ) | (260,450 | ) |

PROVISIONS FOR LIABILITIES | 10 | (527,916 | ) | (528,752 | ) |

NET ASSETS | 2,271,884 |  | 2,206,830 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Other reserves | 1,573,710 |  | 1,573,710 |  |

Retained earnings | 697,174 |  | 632,120 |  |

SHAREHOLDERS' FUNDS | 2,271,884 |  | 2,206,830 |  |

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.

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Statement of Financial Position - 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.

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 7 April 2026 and were signed by:

D. Karamani - Director

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Shield Communications 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover comprises revenue recognised by the company in respect of rents received during the year. Rents are recognised up to the year end date.

| The total turnover of the company for the year has been derived from its principal activity wholly undertaken within the UK.

| Tangible fixed assets

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

| Motor vehicles | - | 20% on reducing balance

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| Going concern

| These accounts have been prepared on a going concern basis on the grounds that the director of the company will not withdraw his support until such a time as the company has funds available to meet its debts and liabilities as and when they fall due.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 32,669 |  |

| DEPRECIATION

| At 1 October 2024 | 15,942 |  |

| Charge for year | 3,346 |  |

| At 30 September 2025 | 19,288 |  |

| NET BOOK VALUE

| At 30 September 2025 | 13,381 |  |

| At 30 September 2024 | 16,727 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 October 2024

| and 30 September 2025 | 3,000,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,000,000 |  |

| At 30 September 2024 | 3,000,000 |  |

| Cost or valuation at 30 September 2025 is represented by:

£ |

| Valuation in 2016 | 450,000 |  |

| Valuation in 2018 | 400,000 |  |

| Valuation in 2022 | 1,141,188 |  |

| Valuation in 2024 | 107,092 |  |

| Cost | 901,720 |  |

3,000,000 |  |

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

6. | INVESTMENT PROPERTY - continued

| If the investment property had not been revalued it would have been included at the following historical cost:

| 30/9/25 |  | 30/9/24

£ | £ |

| Cost | 901,720 |  | 901,720 |  |

| The fair value of the properties at September 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company who is not a professionally qualified valuer. The director believes that the values shown in the accounts reflect the market value. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in the location and takes into account the yield from rentals in the area where the property is situated.

7. | DEBTORS

| 30/9/25 |  | 30/9/24

£ | £ |

| Amounts falling due within one year:

| Other debtors | 4,705 |  | 5,343 |  |

| Amounts falling due after more than one year:

| Other debtors | 373 |  | 133 |  |

| Aggregate amounts | 5,078 |  | 5,476 |  |

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

| 30/9/25 |  | 30/9/24

£ | £ |

| Amounts owed to associates | 70,000 |  | - |  |

| Taxation and social security | 21,808 |  | 14,026 |  |

| Other creditors | 43,651 |  | 58,090 |  |

135,459 |  | 72,116 |  |

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

| 30/9/25 |  | 30/9/24

£ | £ |

| Other creditors | 116,122 |  | 260,450 |  |

10. | PROVISIONS FOR LIABILITIES

| 30/9/25 |  | 30/9/24

£ | £ |

| Deferred tax

| Accelerated capital allowances | (836 | ) | 4,182 |  |

| Deferred tax | 528,752 |  | 524,570 |  |

527,916 |  | 528,752 |  |

SHIELD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 04547978) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 528,752 |  |

| Provided during year | (836 | ) |

| Balance at 30 September 2025 | 527,916 |  |

| The deferred tax provision as shown above relates to the potential future tax due should the investment properties held by the company be sold. The provision has been calculated based on the difference between the historic cost of the properties and the market value of those properties as at the Balance Sheet date at the future applicable corporation tax rates.

11. | RELATED PARTY DISCLOSURES

| During the year, Shield Communications Limited received a loan of £70,000 from its associate undertaking, Shaftesbury Properties Limited, with which it shares common directors and shareholders. The balance is included within creditors: amounts falling due within one year. The loan is interest free and repayable on demand.