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REGISTERED NUMBER: 09255677 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ARLINGTON SOUTH LIMITED

ARLINGTON SOUTH LIMITED (REGISTERED NUMBER: 09255677)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

ARLINGTON SOUTH LIMITED (REGISTERED NUMBER: 09255677)

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investment property | 4 | 8,385,752 |  | 4,435,000 |  |

Current assets

Debtors | 5 | 16,515 |  | 33,656 |  |

Cash at bank | 79,946 |  | 30,748 |  |

96,461 |  | 64,404 |  |

Creditors

Amounts falling due within one year | 6 | 7,096,955 |  | 3,117,936 |  |

Net current liabilities | (7,000,494 | ) | (3,053,532 | ) |

Total assets less current liabilities | 1,385,258 |  | 1,381,468 |  |

Provisions for liabilities | 7 | 299,971 |  | 299,971 |  |

Net assets | 1,085,287 |  | 1,081,497 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Fair value reserve | 9 | 1,076,652 |  | 1,076,652 |  |

Retained earnings | 8,535 |  | 4,745 |  |

Shareholders' funds | 1,085,287 |  | 1,081,497 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 director and authorised for issue on 13 April 2026 and were signed by:

Mr N K Forest - Director

ARLINGTON SOUTH LIMITED (REGISTERED NUMBER: 09255677)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | Statutory information

| Arlington South Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09255677. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 1a Mill Lane, Wimborne, Dorset, BH21 1JQ.

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.

| Turnover

| Turnover represents amounts receivable in respect of residential rental income, provided in the ordinary course of business.

| 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.

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date, with any surplus or deficit on revaluation being 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 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

| Group accounts

| The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent and fellow subsidiaries comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

ARLINGTON SOUTH LIMITED (REGISTERED NUMBER: 09255677)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | Employees and directors

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

4. | Investment property

| Total

£ |

| Fair value

| At 1 September 2024 | 4,435,000 |  |

| Additions | 3,950,752 |  |

| At 31 August 2025 | 8,385,752 |  |

| Net book value

| At 31 August 2025 | 8,385,752 |  |

| At 31 August 2024 | 4,435,000 |  |

| Appraisals of investment properties were made on 31 August 2025 by the director. The valuations were made on an open market basis by reference to market evidence of transaction prices for similar properties.

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 16,515 |  | 33,656 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 7,043,848 |  | 3,066,395 |  |

| Tax | 34,597 |  | 41,141 |  |

| Accruals and deferred income | 18,510 |  | 10,400 |  |

7,096,955 |  | 3,117,936 |  |

7. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 299,971 |  | 299,971 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 299,971 |  |

| Balance at 31 August 2025 | 299,971 |  |

ARLINGTON SOUTH LIMITED (REGISTERED NUMBER: 09255677)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | Reserves

| Fair

| value

| reserve

£ |

| At 1 September 2024

| and 31 August 2025 | 1,076,652 |  |

10. | Ultimate controlling party

| The company is under the control of the director, Mr N Forest, by virtue of his 100% holding of the issued share capital of the parent company, Arlington Estates Ltd.