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REGISTERED NUMBER: 05320774 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REAL ESTATE LAND LIMITED

| REAL ESTATE LAND LIMITED (REGISTERED NUMBER: 05320774) |

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 |

| REAL ESTATE LAND LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | P A E Bull

| P M Mandell

| REGISTERED OFFICE: | 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| REGISTERED NUMBER: | 05320774 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting (Hove) Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| REAL ESTATE LAND LIMITED (REGISTERED NUMBER: 05320774) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 3 | 1,000,000 |  | 161,186 |  |

CURRENT ASSETS

Debtors | 4 | 1,897 |  | 1,218 |  |

Cash at bank and in hand | 9,906 |  | 1,562 |  |

11,803 |  | 2,780 |  |

CREDITORS

Amounts falling due within one year | 5 | 137,914 |  | 127,335 |  |

NET CURRENT LIABILITIES | (126,111 | ) | (124,555 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 873,889 |  | 36,631 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (137,716 | ) | (113,755 | ) |

PROVISIONS FOR LIABILITIES | (213,126 | ) | (4,798 | ) |

NET ASSETS/(LIABILITIES) | 523,047 |  | (81,922 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 2 |  |

Fair value reserve | 7 | 646,031 |  | 15,545 |  |

Retained earnings | (123,084 | ) | (97,469 | ) |

523,047 |  | (81,922 | ) |

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.

| REAL ESTATE LAND LIMITED (REGISTERED NUMBER: 05320774) |

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 7 April 2026 and were signed on its behalf by:

P M Mandell - Director

P A E Bull - Director

| REAL ESTATE LAND LIMITED (REGISTERED NUMBER: 05320774) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | 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.

| These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

| 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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

2. | EMPLOYEES AND DIRECTORS

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

3. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 161,186 |  |

| Revaluations | 838,814 |  |

| At 31 December 2025 | 1,000,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,000,000 |  |

| At 31 December 2024 | 161,186 |  |

| The 2025 valuation was made by the director on an open market basis on 31 December 2025.

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2020 | 19,191 |  |

| Valuation in 2025 | 838,814 |  |

| Cost | 141,995 |  |

1,000,000 |  |

| REAL ESTATE LAND LIMITED (REGISTERED NUMBER: 05320774) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| VAT | 1,897 |  | 1,218 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,238 |  | - |  |

| Directors' loan accounts | 135,676 |  | 125,735 |  |

| Accrued expenses | 1,000 |  | 1,600 |  |

137,914 |  | 127,335 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 137,716 |  | 113,755 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025 | 15,545 |  |

| Movement on reserve | 630,486 |  |

| At 31 December 2025 | 646,031 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, P M Mandell maintained his loan to the company. As at 31 December 2025, the company owed him £3,801 (2024: £3,801). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

| During the year, P A E Bull increased his loan to the company. As at 31 December 2025, the company owed him £131,874 (2024: £121,933). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9. | RELATED PARTY DISCLOSURES

| As at the year end the company owes Real Estate Evolution Ltd £9,652 (2024: £9,652). A company in which P A E Bull is sole director and shareholder.

| As at the year end the company owes Affordable Housing Corp Ltd £69,614 (2024: £69,653). A company in which P M Mandell is director and 100% shareholder.

| As at the year end the company owes Peter Lind Private Clients Limited £58,450 (2024: £34,450). A company in which P M Mandell is the sole director and shareholder.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is P M Mandell.

| REAL ESTATE LAND LIMITED (REGISTERED NUMBER: 05320774) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | ACCOUNTING BASIS

| As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. During the year the company made a profit of £813,199 and as at the year end the current liabilities exceeded current assets by £126,072.

| The validity of this basis depends upon the continued support of the company's directors. The directors confirm that they will give the required support.