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REGISTERED NUMBER: 08117128 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

WELLINGTON ROAD PROPERTIES LIMITED

WELLINGTON ROAD PROPERTIES LIMITED (REGISTERED NUMBER: 08117128)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WELLINGTON ROAD PROPERTIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | H M Soning

| A S F Soning

| J H L Weston

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 08117128 (England and Wales)

| ACCOUNTANTS: | MGR Weston Kay LLP

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| BANKERS: | Coutts & Co

| 440 Strand

| London

| SOLICITORS: | Kingsley Napley LLP

| 20 Bonhill Street

| London

| EC2A 4DN

WELLINGTON ROAD PROPERTIES LIMITED (REGISTERED NUMBER: 08117128)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Investment property | 3 | 315,000 |  | 466,398 |  |

CURRENT ASSETS

Debtors | 4 | 22,283 |  | 23,572 |  |

Cash at bank | 16,869 |  | 7,858 |  |

39,152 |  | 31,430 |  |

CREDITORS

Amounts falling due within one year | 5 | (25,470 | ) | (353,840 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 13,682 |  | (322,410 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 328,682 |  | 143,988 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 500 |  | 500 |  |

Retained earnings | 328,182 |  | 143,488 |  |

SHAREHOLDERS' FUNDS | 328,682 |  | 143,988 |  |

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 March 2026 and were signed on its behalf by:

H M Soning - Director

WELLINGTON ROAD PROPERTIES LIMITED (REGISTERED NUMBER: 08117128)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | ACCOUNTING POLICIES

| Company information

| Wellington Road Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Loudoun Road, St John's Wood, London, NW8 0DL.

| Accounting convention

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover represents ground rent and the rental of parking spaces receivable for the period.

| Investment properties

| 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. Changes in fair value are recognised in profit or loss.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| 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.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt 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.

| Taxation

| The tax expense represents the sum of the tax currently payable and deferred tax.

| Current tax

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

WELLINGTON ROAD PROPERTIES LIMITED (REGISTERED NUMBER: 08117128)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

2. | EMPLOYEES AND DIRECTORS

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

3. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 466,398 |  |

| Revaluations | (151,398 | ) |

| At 30 September 2025 | 315,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 315,000 |  |

| At 30 September 2024 | 466,398 |  |

| The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 September 2025 by the directors. No depreciation is provided in respect of the property.

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 6,725 |  | 6,549 |  |

| Other debtors | 15,558 |  | 17,023 |  |

22,283 |  | 23,572 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts owed to group undertakings | 10,000 |  | 347,541 |  |

| Taxation and social security | 2,070 |  | - |  |

| Other creditors | 13,400 |  | 6,299 |  |

25,470 |  | 353,840 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 500 | Ordinary share capital | £1 | 500 |  | 500 |  |

WELLINGTON ROAD PROPERTIES LIMITED (REGISTERED NUMBER: 08117128)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | RELATED PARTY DISCLOSURES

| 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.

8. | CONTROL

| The immediate and ultimate parent company was Redington Estates Limited, a company incorporated in England and Wales.

| Subsequent to the balance sheet date, following a group restructuring, a new holding company, Soning Group Holdings Limited, was established and became the immediate parent company of this compay.