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REGISTERED NUMBER: 05359819 (England and Wales)

| WINDYRIDGE ACRES LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| WINDYRIDGE ACRES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | Mr D K Kounnis

| Mr G K Kounnis

| SECRETARY: | Mr G K Kounnis

| REGISTERED OFFICE: | Sterling House

| Fulbourne Road

| London

| E17 4EE

| REGISTERED NUMBER: | 05359819 (England and Wales)

| ACCOUNTANTS: | Christiansons Ltd

| Chartered Certified Accountants

| Sterling House

| Fulbourne Road

| Walthamstow

| London

| E17 4EE

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | - |  |

Investment property | 5 | 10,975,000 |  | 8,535,000 |  |

10,975,000 |  | 8,535,000 |  |

CURRENT ASSETS

Debtors | 6 | 6,223 |  | 3,675 |  |

Cash at bank | 49,297 |  | 19,756 |  |

55,520 |  | 23,431 |  |

CREDITORS

Amounts falling due within one year | 7 | 216,381 |  | 205,654 |  |

NET CURRENT LIABILITIES | (160,861 | ) | (182,223 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,814,139 |  | 8,352,777 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,287,226 | ) | (3,882,226 | ) |

PROVISIONS FOR LIABILITIES | (933,392 | ) | (333,045 | ) |

NET ASSETS | 8,593,521 |  | 4,137,506 |  |

CAPITAL AND RESERVES

Called up share capital | 2,500,100 |  | 100 |  |

Fair value reserve | 10 | 4,790,303 |  | 2,944,650 |  |

Retained earnings | 1,303,118 |  | 1,192,756 |  |

SHAREHOLDERS' FUNDS | 8,593,521 |  | 4,137,506 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

STATEMENT OF FINANCIAL POSITION - continued

28 FEBRUARY 2026

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Mr D K Kounnis - Director

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Windyridge Acres 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.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below:

| Provision for bad and doubtful debts

| The company reviews its other receivables for evidence of their recoverability. Such evidence includes the debtor's payment record and the overall financial position. If indications of irreconcilability exist, the recoverable amount is estimated and a respective provision for bad and doubtful debts is made. The amount of the provision is charged as an expense. The review of credit risk is continuous and the methodology and assumptions used for estimating the provision are reviewed regularly and adjusted accordingly.

| Corporation tax

| Significant judgement is required in determining the provision for corporation tax. There are transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. The Company recognises liabilities for anticipated tax issues based on estimates of whether additional taxes will be due. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the corporation tax and deferred tax provisions in the period in which such determination is made.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable excluding value added tax and net of discounts. The policies adopted for the recognition of turnover are as follows:

| Property Income

| Turnover represents the value of property rentals receivable to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where payments are received in advance, the amounts are included as part of creditors due within one year.

| Management fees receivable

| Management fees receivable represents value of the consideration due and is recognised as the company's right to receive the fee is established.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on reducing balance

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| Investment property

| The company's investment properties are held for long term investment and are included in the balance sheet at their fair values.

| The surplus(es) or deficit(s) movements in fair value of investment properties are included in a fair value reserve being a non distributable reserve and recognised in profit and loss account as movement on comprehensive income statement for the year, apart from when the revaluation is below the original cost and in the opinion of the directors the diminution in value is of a permanent nature which is charged to the profit and loss account. On the disposal of investment property, any related balances in the fair value reserve are transferred to distributable reserves as a movement in reserves.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of the current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred 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 tax profits.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| 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.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 39,153 |  |

| DEPRECIATION

| At 1 March 2025

| and 28 February 2026 | 39,153 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2025 | 8,535,000 |  |

| Revaluations | 2,440,000 |  |

| At 28 February 2026 | 10,975,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | 10,975,000 |  |

| At 28 February 2025 | 8,535,000 |  |

| Fair value at 28 February 2026 is represented by:

£ |

| Valuation in 2018 | 2,184,524 |  |

| Valuation in 2019 | 254,171 |  |

| Valuation in 2022 | 845,000 |  |

| Valuation in 2026 | 2,440,000 |  |

| Cost | 5,251,305 |  |

10,975,000 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade debtors | 6,223 |  | 3,675 |  |

WINDYRIDGE ACRES LIMITED (REGISTERED NUMBER: 05359819) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Taxation and social security | 41,283 |  | 42,568 |  |

| Other creditors | 175,098 |  | 163,086 |  |

216,381 |  | 205,654 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | 1,250,000 |  | 1,320,000 |  |

| Other creditors | 37,226 |  | 2,562,226 |  |

1,287,226 |  | 3,882,226 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | 1,250,000 |  | 1,320,000 |  |

| The bank loan is subject to a legal charge over the company's freehold properties.

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 March 2025 | 2,944,650 |  |

| Movement during the year | 1,845,653 |  |

| At 28 February 2026 | 4,790,303 |  |

11. | ULTIMATE CONTROLLING PARTY

| The GKK Capital Trust considered as an ultimate controlling party.