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REGISTERED NUMBER: 05828311 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| SMART BUILD DEVELOPMENTS LIMITED |

SMART BUILD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05828311) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SMART BUILD DEVELOPMENTS LIMITED |

COMPANY INFORMATION

for the year ended 31 August 2025

| DIRECTOR: | Mr H P Landsman

| SECRETARY: | Scaleale Solutions Ltd

| REGISTERED OFFICE: | 19-20 Bourne Court

| Southend Road

| Woodford Green

| Essex

| IG8 8HD

| REGISTERED NUMBER: | 05828311 (England and Wales)

| ACCOUNTANTS: | Raffingers Holdings Limited

| Chartered Accountants

| 19-20 Bourne Court

| Southend Road

| Woodford Green

| Essex

| IG8 8HD

SMART BUILD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05828311) |

ABRIDGED BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 421 |  | 495 |  |

Investments | 5 | 395,638 |  | 395,638 |  |

Investment property | 6 | 379,056 |  | 379,056 |  |

775,115 |  | 775,189 |  |

CURRENT ASSETS

Debtors | 113,071 |  | 110,957 |  |

Cash at bank and in hand | 428 |  | 494 |  |

113,499 |  | 111,451 |  |

CREDITORS

Amounts falling due within one year | 16,198 |  | 15,111 |  |

NET CURRENT ASSETS | 97,301 |  | 96,340 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 872,416 |  | 871,529 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 338,199 |  | 343,595 |  |

NET ASSETS | 534,217 |  | 527,934 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Retained earnings | 534,213 |  | 527,930 |  |

SHAREHOLDERS' FUNDS | 534,217 |  | 527,934 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

SMART BUILD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05828311) |

ABRIDGED BALANCE SHEET - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 April 2026 and were signed by:

Mr H P Landsman - Director

SMART BUILD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05828311) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Smart Build Developments 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.

| Tangible fixed assets

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

| Computer equipment | - | 15% on reducing balance

| Investment property

| Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

| 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.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

SMART BUILD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05828311) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Fixed asset investments

| Fixed asset investments represent investment in subsidiary undertakings, which are recognised as costs less any impairments.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 3,834 |  |

| DEPRECIATION

| At 1 September 2024 | 3,339 |  |

| Charge for year | 74 |  |

| At 31 August 2025 | 3,413 |  |

| NET BOOK VALUE

| At 31 August 2025 | 421 |  |

| At 31 August 2024 | 495 |  |

5. | FIXED ASSET INVESTMENTS

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Fixed asset investment and investment in subsidiary |  | 395,638 |  | 395,638 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024

| and 31 August 2025 | 379,056 |  |

| NET BOOK VALUE

| At 31 August 2025 | 379,056 |  |

| At 31 August 2024 | 379,056 |  |

| Investment property was valued on an open market basis on 31 August 2025 by the director.

SMART BUILD DEVELOPMENTS LIMITED (REGISTERED NUMBER: 05828311) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2025 | 2024 |

£ | £ |

| Repayable otherwise than by instalments

| Bank loans | 313,651 |  | 313,651 |  |

| Repayable by instalments

| Bank loans | 4,281 |  | 9,677 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 313,651 |  | 313,651 |  |

| The bank loan is secured over the property held by the company.

9. | 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.

| At the balance sheet date, the company owed the director £8,140 (2024: £5,743).