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REGISTERED NUMBER: 03431993 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

LITTLEWORTH PROPERTIES LIMITED

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LITTLEWORTH PROPERTIES LIMITED

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | C P Green

| REGISTERED OFFICE: | 3c High Street

| Esher

| United Kingdom

| Surrey

| KT10 9RL

| REGISTERED NUMBER: | 03431993 (England and Wales)

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,688 |  | 3,360 |  |

Investment property | 5 | 284,000 |  | - |  |

286,688 |  | 3,360 |  |

CURRENT ASSETS

Stocks | 1,622,105 |  | 1,601,908 |  |

Debtors | 6 | 6,547,573 |  | 6,654,736 |  |

Cash at bank | 1,323 |  | 893 |  |

8,171,001 |  | 8,257,537 |  |

CREDITORS

Amounts falling due within one year | 7 | 6,022,382 |  | 5,841,898 |  |

NET CURRENT ASSETS | 2,148,619 |  | 2,415,639 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,435,307 |  | 2,418,999 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 500,000 |  | 500,000 |  |

Retained earnings | 1,935,307 |  | 1,918,999 |  |

SHAREHOLDERS' FUNDS | 2,435,307 |  | 2,418,999 |  |

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 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.

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Balance Sheet - continued

30 September 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 director and authorised for issue on 10 April 2026 and were signed by:

C P Green - Director

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Littleworth Properties Limited is a private company limited by shares incorporated in England and Wales. The Company's registered office and registered number 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.

| The financial statements are prepared in Pound Sterling (£), which is the functional currency of the Company.

| Monetary amounts are rounded to the nearest £.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Motor vehicles |  | - |  | 20% reducing balance |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the Income Statement.

| Impairment of fixed assets

| At each reporting period end date, the Company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit)is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the Income Statement, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the Income Statement, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| Investment property

| Investment properties are held at cost less impairment.

| Stocks

| Stocks represent property sites that the Company has acquired for short term resale and are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises of the purchase price of the sites, professional fees, financing fees, interest charges and development fees relating to the sites.

| At the reporting date each project is reviewed for impairment. Any excess of the carrying amount of stocks over its estimated selling price is recognised as an impairment loss in the Income Statement. Reversals of impairment losses are also recognised in the Income Statement.

| Where amounts are carried in stocks but the decision is taken that the project will not go ahead, such costs are treated as abortive costs and recognised in the Company's Income Statement under the cost of sales heading in the period in which the decision is taken.

| Financial instruments

| The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments' 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the dent instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| 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.

| Going concern

| The current economic conditions, present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks including an assessment on uncertainty on future trading projection for a period of at least 12 months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

| After making enquiries, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

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

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 32,820 |  |

| DEPRECIATION

| At 1 October 2024 | 29,460 |  |

| Charge for year | 672 |  |

| At 30 September 2025 | 30,132 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,688 |  |

| At 30 September 2024 | 3,360 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 284,000 |  |

| At 30 September 2025 | 284,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 284,000 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 6,897 |  | 6,897 |  |

| Amounts owed by related

| parties | 6,177,399 |  | 6,191,413 |  |

| Prepayments and accrued income | 363,277 |  | 456,426 |  |

6,547,573 |  | 6,654,736 |  |

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

2025 | 2024 |

£ | £ |

| Loan | 283,990 |  | 236,780 |  |

| Trade creditors | - |  | 16,488 |  |

| Amounts owed to related

| parties | 4,163,563 |  | 3,875,328 |  |

| Directors' current accounts | 1,566,309 |  | 1,703,182 |  |

| Accruals and deferred income | 8,520 |  | 10,120 |  |

6,022,382 |  | 5,841,898 |  |

LITTLEWORTH PROPERTIES LIMITED (REGISTERED NUMBER: 03431993)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | SECURED DEBTS

| The loan is secured over the investment property of the Company dated 23 October 2024.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 500,000 | Ordinary | £1 | 500,000 |  | 500,000 |  |

10. | RELATED PARTY DISCLOSURES

| During the year the Company entered into the following transactions with related parties:

| Included in other debtors at the Balance Sheet date was an amount of £6,150,470 (2024 - £6,191,412) due from companies under common control.

| Included in other creditors at the Balance Sheet date was an amount of £4,166,634 (2024 - £3,875,329) due to companies under common control.

| Included in other creditors at the balance sheet date is an amount of £1,566,309 (2023 - £1,703,182 ) due to the director and shareholder. During the year under review the director charged the Company interest of £29,028 (2024 - £41,541) in respect of part of these loans. This amount is recognised in the Company's Income Statement.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is C P Green.