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REGISTERED NUMBER: 11516666 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Black Stone Fort (Gervis) Limited

Black Stone Fort (Gervis) Limited (Registered number: 11516666)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 6 |

Black Stone Fort (Gervis) Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Julian Leigh Jones

| R A Carr

| SECRETARY: |

| REGISTERED OFFICE: | Westons Point Boatyard

| Turks Lane

| Poole

| Dorset

| BH14 8EW

| REGISTERED NUMBER: | 11516666 (England and Wales)

| ACCOUNTANTS: | Accounts on Time Ltd

| Smartbase

| Aviation Park West, Target Road,

| East Parley

| Christchurch

| Dorset

| BH23 6NW

Black Stone Fort (Gervis) Limited (Registered number: 11516666)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 1,350,000 |  | 1,447,845 |  |

Debtors | 4 | 1,253 |  | 11,278 |  |

Cash in hand | 3,182 |  | 544 |  |

1,354,435 |  | 1,459,667 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,352,501 |  | 1,534,716 |  |

NET CURRENT ASSETS/(LIABILITIES) | 1,934 |  | (75,049 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,934 |  | (75,049 | ) |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | (66 | ) | (77,049 | ) |

SHAREHOLDERS' FUNDS | 1,934 |  | (75,049 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Stone Fort (Gervis) Limited (Registered number: 11516666)

Balance Sheet - continued

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

Julian Leigh Jones - Director

Black Stone Fort (Gervis) Limited (Registered number: 11516666)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Black Stone Fort (Gervis) 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.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

Black Stone Fort (Gervis) Limited (Registered number: 11516666)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | - |  | 12,504 |  |

| Other debtors | 1,253 |  | (1,226 | ) |

1,253 |  | 11,278 |  |

| The Tenant Kingsley Property Group Ltd, ceased paying rent during Covid, taking advantage of the Government's Covid legislation, the Commercial Rent (Coronavirus) Act 2022 albeit the tenant continued to receive income from Bournemouth Borough Council for housing their tenants in the property. After, Covid the Tenant continued to delay the recommencing of rent payments so that by Year End the Rent Arrears was £173,967 [FY2022: £117,967] In November 2023, litigation commenced against the Tenant for payment of the Rent Arrears and Forfeiture of the lease. A provision for bad debt of 50% of the rent arrears at year end 2023 was provided for in the Accounts. In 2024, the bad debt has been written off.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 2,501 |  | 184,716 |  |

| Other creditors | 1,350,000 |  | 1,350,000 |  |

1,352,501 |  | 1,534,716 |  |

6. | RELATED PARTY DISCLOSURES

| Included in Other Creditors is a loan of £1,350,000 from Black Gold Investments (Jersey) Ltd of which the main shareholder Julian Jones is the 100% shareholder of the company.

Black Stone Fort (Gervis) Limited

Report of the Accountants to the Directors of

Black Stone Fort (Gervis) 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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Accounts on Time Ltd

Smartbase

Aviation Park West, Target Road,

East Parley

Christchurch

Dorset

BH23 6NW

Date: .............................................