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REGISTERED NUMBER: 03284170 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| KIGA PROPERTIES LIMITED |

| KIGA PROPERTIES LIMITED (REGISTERED NUMBER: 03284170) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| KIGA PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | Mrs A Aristodemou

| SECRETARY: | Mrs M Hadjiconstantinou

| REGISTERED OFFICE: | 869 High Road

| London

| N12 8QA

| REGISTERED NUMBER: | 03284170 (England and Wales)

| ACCOUNTANTS: | AC Partners LLP

| Chartered Accountants

| 869 High Road

| London

| N12 8QA

| KIGA PROPERTIES LIMITED (REGISTERED NUMBER: 03284170) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 215,000 |  | 512,000 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 8,460 |  |

Cash at bank | 316,062 |  | 17,142 |  |

316,062 |  | 25,602 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,652 |  | 8,778 |  |

NET CURRENT ASSETS | 313,410 |  | 16,824 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 528,410 |  | 528,824 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (7,305 | ) | (7,305 | ) |

PROVISIONS FOR LIABILITIES | (48,005 | ) | (49,038 | ) |

NET ASSETS | 473,100 |  | 472,481 |  |

CAPITAL AND RESERVES

Called up share capital | 1,010 |  | 1,010 |  |

Retained earnings | 472,090 |  | 471,471 |  |

SHAREHOLDERS' FUNDS | 473,100 |  | 472,481 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 1 May 2026 and were signed by:

Mrs A Aristodemou - Director

| KIGA PROPERTIES LIMITED (REGISTERED NUMBER: 03284170) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Kiga Properties 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.

| TURNOVER

| Turnover represents net rents receivable, excluding value added tax.

| INVESTMENT PROPERTY

| Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred Taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in respect of investment properties.

| The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102 (Section 1A). The director considers that, because these properties are not held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is necessary to adopt FRS 102 (Section 1A) in order to give a true and fair view. If this departure from the Act had not been made, the loss for the financial year would have been increased by the amount of depreciation.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 512,000 |  |

| Disposals | (297,000 | ) |

| At 31 March 2026 | 215,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 215,000 |  |

| At 31 March 2025 | 512,000 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | - |  | 8,460 |  |

| KIGA PROPERTIES LIMITED (REGISTERED NUMBER: 03284170) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Taxation and social security | - |  | 5,267 |  |

| Other creditors | 2,652 |  | 3,511 |  |

2,652 |  | 8,778 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 7,305 |  | 7,305 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mrs A Aristodemou.