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REGISTERED NUMBER: 14225562 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SJD PROPERTY LIMITED

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 9 |

SJD PROPERTY LIMITED

COMPANY INFORMATION

for the Year Ended 31 July 2025

| DIRECTORS: | R H Devine

| D P Hurley

| REGISTERED OFFICE: | Unit 19 Ro 24 Twizel Close

| Stonebridge

| Milton Keynes

| Buckinghamshire

| MK13 0DX

| REGISTERED NUMBER: | 14225562 (England and Wales)

| ACCOUNTANTS: | S R Lynn & Co

| Chartered Certified Accountants

| 6 Partridge Lane

| Bromham

| Bedford

| Bedfordshire

| MK43 8PQ

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

ABRIDGED BALANCE SHEET

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 958,776 |  | 956,944 |  |

CURRENT ASSETS

Debtors | 397 |  | 415 |  |

Cash and cash equivalents | 5 | 461 |  | 7,333 |  |

858 |  | 7,748 |  |

CREDITORS

Amounts falling due within one year | 312,680 |  | 303,924 |  |

NET CURRENT LIABILITIES | (311,822 | ) | (296,176 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 646,954 |  | 660,768 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (624,323 | ) | (638,804 | ) |

PROVISIONS FOR LIABILITIES | 9 | (11,392 | ) | (11,392 | ) |

NET ASSETS | 11,239 |  | 10,572 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Revaluation reserve | 11 | 34,177 |  | 34,177 |  |

Retained earnings | 11 | (23,038 | ) | (23,705 | ) |

SHAREHOLDERS' FUNDS | 11,239 |  | 10,572 |  |

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

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

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

ABRIDGED BALANCE SHEET - continued

31 July 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

R H Devine - Director

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| SJD Property 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. | 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.

| Going concern

| The financial statements have been prepared on the going concern basis, based on the continued

| support of the directors and shareholders.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the

| Company and the revenue can be reliably measured. Revenue is measured as the fair value of the

| consideration received or receivable, excluding discounts, rebates, value added tax and other sales

| taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are

| provided in accordance with the stage of completion of the contract when all of the following

| conditions are satisfied:

| • the amount of revenue can be measured reliably;

| • it is probable that the Company will receive the consideration due under the contract;

| • the stage of completion of the contract at the end of the reporting period can be measured

| reliably; and

| • the costs incurred and the costs to complete the contract can be measured reliably.

| Investment property

| Investment property is carried at fair value determined annually by the directors and derived from

| the current market rents and investment property yields for comparable real estate, adjusted if

| necessary for any difference in the nature, location or condition of the specific asset. No

| depreciation is provided. Changes in fair value are recognised in profit or loss.

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company has elected to apply the provisions of section 11 "Basic financial instruments" of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the Company's Balance sheet when the Company becomes party

| to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial

| statements, when there is a legally enforceable right to set off the recognised amounts and there

| is an intention to settle on a net basis or to realise the asset and settle the liability

| simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables, cash and bank balances, are

| initially measured at their transaction price including transaction costs and are subsequently

| carried at their amortised cost using the effective interest method, less any provision for

| impairment, unless the arrangement constitutes a financing transaction, where the transaction is

| measured at the present value of the future receipts discounted at a market rate of interest.

| Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash

| equivalents, trade and most other receivables due with the operating cycle fall into this category

| of financial instruments.

| Other financial assets

| Other financial assets, which includes investments in equity instruments which are not classified

| as subsidiaries, associates or joint ventures, are initially measured at fair value, which is

| normally the recognised transaction price. Such assets are subsequently measured at fair value with

| the changes in fair value being recognised in the profit or loss. Where other financial assets are

| not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less

| impairment.

| Current and deferred taxation

| The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or

| loss except that a charge attributable to an item of income and expense recognised as other

| comprehensive income or to an item recognised directly in equity is also recognised in other

| comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been

| enacted or substantively enacted by the balance sheet date in the countries where the Company

| operates and generates income.

| Deferred tax balances are recognised in respect of all timing differences that have originated but

| not reversed by the balance sheet date, except that:

| • The recognition of deferred tax assets is limited to the extent that it is probable that they

| will be recovered against the reversal of deferred-tax liabilities or other future taxable profits;

| and

| • Any deferred tax balances are reversed if and when all conditions for retaining associated tax

| allowances have been met.

| Deferred tax balances are not recognised in respect of permanent differences except in respect of

| business combinations, when deferred tax is recognised on the differences between the fair values

| of assets acquired and the future tax deductions available for them and the differences between the

| fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is

| determined using tax rates and laws that have been enacted or substantively enacted by the balance

| sheet date.

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Finance costs

| Finance costs are charged to profit or loss over the term of the debt using the effective interest

| method so that the amount charged is at a constant rate on the carrying amount. Issue costs are

| initially recognised as a reduction in the proceeds of the associated capital instrument.

| Borrowing costs

| All borrowing costs are recognised in profit or loss in the year in which they are incurred.

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are

| measured initially at fair value, net of transaction costs, and are measured subsequently at

| amortised cost using the effective interest method, less any impairment.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including

| bank loans, are measured initially at fair value, net of transaction costs, and are measured

| subsequently at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without

| penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that

| mature in no more than three months from the date of acquisition and that are readily convertible

| to known amounts of cash with insignificant risk of change in value.

| Provisions for liabilities

| Provisions are recognised when an event has taken place that gives rise to a legal or constructive

| obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

| Provisions are measured as the best estimate of the amount required to settle the obligation,

| taking into account the related risks and uncertainties.

| Increases in provisions are generally charged as an expense to profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 956,944 |  |

| Additions | 1,832 |  |

| At 31 July 2025 | 958,776 |  |

| NET BOOK VALUE

| At 31 July 2025 | 958,776 |  |

| At 31 July 2024 | 956,944 |  |

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

4. | INVESTMENT PROPERTY - continued

| As at 31 July 2025, the 2024 valuation is, in the opinion of the directors, reflective of the market value of similar properties in the area as at the year end and beyond and as such does not require amendment.

| The historical cost of the properties was £913,2026 (2024: £911,375).

5. | CASH AND CASH EQUIVALENTS

| 31.7.25 |  | 31.7.24

£ | £ |

| Cash at bank | 461 |  | 7,333 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.7.25 |  | 31.7.24

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | 573,344 |  | 594,768 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 12,745 |  | 11,009 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 12,745 |  | 11,009 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 38,234 |  | 33,027 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 573,344 |  | 594,768 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 637,068 |  | 649,813 |  |

| The bank loans are secured against the properties to which the loans relate.

SJD PROPERTY LIMITED (REGISTERED NUMBER: 14225562)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 July 2025

9. | PROVISIONS FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax | 11,392 |  | 11,392 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 11,392 |  |

| Fair value gain on investment |

| property |

| Balance at 31 July 2025 | 11,392 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

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

11. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 August 2024 | (23,705 | ) | 34,177 |  | 10,472 |  |

| Profit for the year | 667 |  | 667 |  |

| At 31 July 2025 | (23,038 | ) | 34,177 |  | 11,139 |  |

12. | RELATED PARTY DISCLOSURES

| The company's controlling parties are RH Devine with 51% of the share capital, and DP Hurley with 49% of the share capital.

13. | COMMITMENTS UNDER OPERATING LEASES AS A LESSOR

| At 31 July 2025, the company had future minimum lease payments receivable under non cancellable operating leases as follows:

| Not later than 1 year £61,500 (2024: £36,000)

| Later than 1 year and not later than 5 years £246,000 (2024:£0)

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SJD PROPERTY 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SJD Property Limited for the year ended 31 July 2025 which comprise the Statement of Income and Retained Earnings, Abridged Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of SJD Property 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 SJD Property Limited and state those matters that we have agreed to state to the Board of Directors of SJD Property Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that SJD Property 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 SJD Property Limited. You consider that SJD Property 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 SJD Property 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.

S R Lynn & Co

Chartered Certified Accountants

6 Partridge Lane

Bromham

Bedford

Bedfordshire

MK43 8PQ

13 April 2026