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REGISTERED NUMBER: 01109712 (England and Wales)

MASONBROOK LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

| MASONBROOK LIMITED (REGISTERED NUMBER: 01109712) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| MASONBROOK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | Mr M A Smith

| REGISTERED OFFICE: | Avebury House

| St Peter Street

| Winchester

| Hampshire

| SO23 8BN

| REGISTERED NUMBER: | 01109712 (England and Wales)

| ACCOUNTANTS: | Rothmans CF Limited

| Fryern House

| 125 Winchester Road

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 2DR

| BANKERS: | Natwest

| 275-277 High Street

| Hounslow

| Middlesex

| TW3 1ZA

ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

MASONBROOK LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 Masonbrook Limited for the year ended 31 August 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 director of Masonbrook Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Masonbrook Limited and state those matters that we have agreed to state to the director of Masonbrook Limited 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 Masonbrook Limited and its director for our work or for this report.

It is your duty to ensure that Masonbrook 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 Masonbrook Limited. You consider that Masonbrook 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 Masonbrook 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.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

11 May 2026

| MASONBROOK LIMITED (REGISTERED NUMBER: 01109712) |

BALANCE SHEET

31 AUGUST 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investment property | 4 | - |  | 450,000 |  |

CURRENT ASSETS

Stocks | 463,752 |  | - |  |

Cash at bank | 2,569 |  | 1,997 |  |

466,321 |  | 1,997 |  |

CREDITORS

Amounts falling due within one year | 5 | 179,220 |  | 167,694 |  |

NET CURRENT ASSETS/(LIABILITIES) | 287,101 |  | (165,697 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 287,101 |  | 284,303 |  |

PROVISIONS FOR LIABILITIES | 6 | - |  | 59,475 |  |

NET ASSETS | 287,101 |  | 224,828 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Fair value reserve | 7 | - |  | 352,699 |  |

Retained earnings | 187,101 |  | (227,871 | ) |

SHAREHOLDERS' FUNDS | 287,101 |  | 224,828 |  |

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.

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 11 May 2026 and were signed by:

Mr M A Smith - Director

| MASONBROOK LIMITED (REGISTERED NUMBER: 01109712) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Masonbrook Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 01109712 and the registered office address is Avebury House, St Peter Street, Winchester, Hampshire, SO23 8BN.

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 presentation currency is £ sterling.

| Going concern

| The company is reliant on the continued support of the director and the holding company. The director believes that it is appropriate for the financial statements to be prepared on a going concern basis.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

| Key sources of estimation uncertainty:

| 1) Fair value of investment property

| The fair value of the property is subject to estimation by the director. In considering the fair value, the director reviews rental yields, market conditions and reference to external professional valuations.

| Turnover

| Turnover represents income from the maintenance and repair of properties during the year (excluding value added tax) adjusted for accrued and deferred income where applicable. Turnover is exempt from VAT.

| Investment property

| The investment property is shown at its fair value as estimated by the director. Any movement in fair value is recognised in the fair value reserve. Deferred tax is recognised on any fair value adjustments.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Net realisable value is based on estimated selling price less additional costs to completion and disposal.

| 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 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 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.

| MASONBROOK LIMITED (REGISTERED NUMBER: 01109712) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value, and debt instruments are subsequently measured at amortised cost.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 September 2024 | 450,000 |  |

| Additions | 13,752 |  |

| Transfer | (463,752 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | 450,000 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 1,797 |  | 3,653 |  |

| Amounts owed to group undertakings | 174,874 |  | 161,679 |  |

| Corporation tax | 656 |  | 839 |  |

| VAT | 1,893 |  | 773 |  |

| Accruals and deferred income | - |  | 750 |  |

179,220 |  | 167,694 |  |

6. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | - |  | 59,475 |  |

Deferred tax |

| £

| Balance at 1 September 2024 | 59,475 |  |

| Credit to Income Statement during year | (59,475 | ) |

| Balance at 31 August 2025 | - |  |

| The deferred tax provision relates to the fair value movements on the investment property.

| MASONBROOK LIMITED (REGISTERED NUMBER: 01109712) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | RESERVES

Fair value |

reserve |

| £

| At 1 September 2024 | 352,699 |  |

| Transfers | (352,699 | ) |

| At 31 August 2025 | - |  |

| The fair value reserve relates to fair value movements on the investment property.