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SCORPION ENTERPRISES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH JULY 2025

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 8 |

| SCORPION ENTERPRISES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JULY 2025

| DIRECTORS: | N T Whitham

| Mrs J J M Whitham

| REGISTERED OFFICE: | Unit 1

| 46 Yardley Road

| Olney

| Buckinghamshire

| MK46 5ED

| REGISTERED NUMBER: | 01019344 (England and Wales)

| ACCOUNTANTS: | HW Bedford Limited

| Trading as Haines Watts

| First Floor, Woburn Court

| 2 Railton Road

| Woburn Rd Ind Est

| Kempston

| Bedfordshire

| MK42 7PN

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

BALANCE SHEET

30TH JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 263,815 |  | 848,796 |  |

Investments | 5 | 414,663 |  | 4 |  |

678,478 |  | 848,800 |  |

CURRENT ASSETS

Debtors | 6 | 277,299 |  | 258,177 |  |

Cash at bank and in hand | 1,529,425 |  | 280,666 |  |

1,806,724 |  | 538,843 |  |

CREDITORS

Amounts falling due within one year | 7 | 195,935 |  | 50,272 |  |

NET CURRENT ASSETS | 1,610,789 |  | 488,571 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,289,267 |  | 1,337,371 |  |

PROVISIONS FOR LIABILITIES | 3,665 |  | - |  |

NET ASSETS | 2,285,602 |  | 1,337,371 |  |

CAPITAL AND RESERVES

Called up share capital | 3,700 |  | 3,700 |  |

Capital redemption reserve | 1,300 |  | 1,300 |  |

Fair value reserve | 8 | 10,996 |  | - |  |

Retained earnings | 2,269,606 |  | 1,332,371 |  |

2,285,602 |  | 1,337,371 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th July 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.

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

BALANCE SHEET - continued

30TH JULY 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th April 2026 and were signed on its behalf by:

N T Whitham - Director

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JULY 2025

1. | STATUTORY INFORMATION

| Scorpion Enterprises 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 as modified by the revaluation of certain assets.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Turnover

| Turnover represents rents and service recharges received from tenants of properties, stated net of value added tax.

| Rental income is recognised in profit or loss on a straight-line basis over the term of the tenancy or lease, in accordance with the accruals concept and the substance of the contractual arrangements. Any rent-free periods, stepped rents or other lease incentives are spread over the lease term.

| Rents received in advance are recognised as deferred income and released to profit or loss over the period to which they relate.

| Rental income is recognised only when it is probable that the economic benefits will flow to the company and the amount can be measured reliably.

| Tangible fixed assets

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

| Plant and machinery | - | 12.5% on cost

| Motor vehicles | - | 15% on cost

| The freehold property is included at historic cost, including costs of acquisition and attributable costs.

| No depreciation is provided on freehold property as the director believes the realisable value is significantly greater than the cost.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JULY 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Listed investments

| Listed investments, for which fair value can be measured reliably without undue cost or effort, are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

| The current fair value is based on a recognised independent valuation report at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 31st July 2024 | 842,727 |  | 22,823 |  | 60,184 |  | - |  | 925,734 |  |

| Additions | - |  | - |  | - |  | 8,322 |  | 8,322 |  |

| Disposals | (586,813 | ) | (16,143 | ) | (20,765 | ) | - |  | (623,721 | ) |

| At 30th July 2025 | 255,914 |  | 6,680 |  | 39,419 |  | 8,322 |  | 310,335 |  |

| DEPRECIATION

| At 31st July 2024 | - |  | 16,754 |  | 60,184 |  | - |  | 76,938 |  |

| Charge for year | - |  | 1,336 |  | - |  | 867 |  | 2,203 |  |

| Eliminated on disposal | - |  | (11,856 | ) | (20,765 | ) | - |  | (32,621 | ) |

| At 30th July 2025 | - |  | 6,234 |  | 39,419 |  | 867 |  | 46,520 |  |

| NET BOOK VALUE

| At 30th July 2025 | 255,914 |  | 446 |  | - |  | 7,455 |  | 263,815 |  |

| At 30th July 2024 | 842,727 |  | 6,069 |  | - |  | - |  | 848,796 |  |

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JULY 2025

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 31st July 2024 | 4 |  | - |  | 4 |  |

| Additions | - |  | 400,000 |  | 400,000 |  |

| Disposals | (2 | ) | - |  | (2 | ) |

| Revaluations | - |  | 14,661 |  | 14,661 |  |

| At 30th July 2025 | 2 |  | 414,661 |  | 414,663 |  |

| NET BOOK VALUE

| At 30th July 2025 | 2 |  | 414,661 |  | 414,663 |  |

| At 30th July 2024 | 4 |  | - |  | 4 |  |

| Cost or valuation at 30th July 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | (2 | ) | 14,661 |  | 14,659 |  |

| Cost | 4 |  | 400,000 |  | 400,004 |  |

2 |  | 414,661 |  | 414,663 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 10,223 |  | 4,810 |  |

| Amounts owed by participating interests | 178,445 |  | 176,805 |  |

| Directors' current accounts | - |  | 28,964 |  |

| Directors' loan accounts | 62,480 |  | - |  |

| Tax | 21,087 |  | 78 |  |

| VAT | - |  | 4,140 |  |

| Prepayments and accrued income | 5,064 |  | 43,380 |  |

277,299 |  | 258,177 |  |

| At the balance sheet date Scorpion Enterprises Limited was owed £178,445 (2024 £176,805) from Whitrust Limited, a company with common directors.

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 35,227 |  |

| Corporation tax | 172,262 |  | - |  |

| Other creditors | 7,000 |  | 7,000 |  |

| Directors' current accounts | 8,540 |  | 3,295 |  |

| Accruals and deferred income | 8,133 |  | 4,750 |  |

195,935 |  | 50,272 |  |

SCORPION ENTERPRISES LIMITED (REGISTERED NUMBER: 01019344) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JULY 2025

8. | RESERVES

| Fair

| value

| reserve

£ |

| Transfer from revaluation | 10,996 |  |

| At 30th July 2025 | 10,996 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30th July 2025 and 30th July 2024:

2025 | 2024 |

£ | £ |

| N T Whitham

| Balance outstanding at start of year | 28,964 |  | - |  |

| Amounts advanced | 62,480 |  | 28,964 |  |

| Amounts repaid | (28,964 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 62,480 |  | 28,964 |  |

| The loan to the director is unsecured and interest is paid to the company at a rate of 2.25% per annum.

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SCORPION ENTERPRISES 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 Statement of Comprehensive Income 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 Scorpion Enterprises Limited for the year ended 30th July 2025 which comprise the Statement of Comprehensive Income, 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 Scorpion Enterprises 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 Scorpion Enterprises Limited and state those matters that we have agreed to state to the Board of Directors of Scorpion Enterprises 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 Scorpion Enterprises Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Scorpion Enterprises 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 Scorpion Enterprises Limited. You consider that Scorpion Enterprises 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 Scorpion Enterprises 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.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

8th April 2026