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REGISTERED NUMBER: 12404203 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Lnd Advisory Limited |

| Lnd Advisory Limited (Registered number: 12404203) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| Lnd Advisory Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | R E Lang

| N M Vocos

| REGISTERED OFFICE: | 1-2 Charterhouse Mews

| London

| EC1M 6BB

| REGISTERED NUMBER: | 12404203 (England and Wales)

| ACCOUNTANTS: | ansteybond

| 1 Charterhouse Mews

| London

| EC1M 6BB

| Lnd Advisory Limited (Registered number: 12404203) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 50 |  | 50 |  |

CURRENT ASSETS

Debtors | 5 | 620,331 |  | 76,569 |  |

Cash at bank | 646,804 |  | 15,979 |  |

1,267,135 |  | 92,548 |  |

CREDITORS

Amounts falling due within one year | 6 | (725,453 | ) | (81,497 | ) |

NET CURRENT ASSETS | 541,682 |  | 11,051 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 541,732 |  | 11,101 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 541,632 |  | 11,001 |  |

541,732 |  | 11,101 |  |

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.

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 15 April 2026 and were signed on its behalf by:

R E Lang - Director

| Lnd Advisory Limited (Registered number: 12404203) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Lnd Advisory 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.

| The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities and under the historical cost convention and in accordance with the Companies Act 2006.

| These financial statements have been prepared on a going concern basis, which assumes the Company will continue to trade for the foreseeable future.

| At the reporting date, the Company had net assets of £541,732. The directors' assessment of the going concern basis is supported by detailed financial forecasts for at least 12 months from the date of approval of these financial statements.

| After reviewing the forecasts and the equity conversion, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of preparation.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Investments in associates

| Investments in associate 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.

| Lnd Advisory Limited (Registered number: 12404203) |

Notes to the Financial Statements - continued

for the year ended 31 December 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Revenue recognition

| Revenue from success fees is recognised at the point when the arrangement of the loan is deemed complete, which under FRS 102 occurs when the specific performance obligation of the successful drawdown of the loan facility by the borrower has been met.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 50 |  |

| NET BOOK VALUE

| At 31 December 2025 | 50 |  |

| At 31 December 2024 | 50 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 611,519 |  | 76,569 |  |

| Other debtors | 8,812 |  | - |  |

620,331 |  | 76,569 |  |

| Lnd Advisory Limited (Registered number: 12404203) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 61,200 |  | 4,143 |  |

| Taxation and social security | - |  | 132 |  |

| Other creditors | 664,253 |  | 77,222 |  |

725,453 |  | 81,497 |  |

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is LND Global Ltd

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Lnd Advisory 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 Lnd Advisory Limited for the year ended 31 December 2025 which comprise the Income Statement, 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 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 Lnd Advisory 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 Lnd Advisory Limited and state those matters that we have agreed to state to the Board of Directors of Lnd Advisory 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 Lnd Advisory Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lnd Advisory 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 Lnd Advisory Limited. You consider that Lnd Advisory 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 Lnd Advisory 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.

ansteybond

1 Charterhouse Mews

London

EC1M 6BB

Date: .............................................