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REGISTERED NUMBER: 14856282 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| KEI HOLDINGS LTD |

KEI HOLDINGS LTD (REGISTERED NUMBER: 14856282)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

KEI HOLDINGS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | R J Watt

| REGISTERED OFFICE: | 120 Wimbledon Hill Road

| London

| SW19 7QU

| REGISTERED NUMBER: | 14856282 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

KEI HOLDINGS LTD (REGISTERED NUMBER: 14856282)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 3,302,980 |  | 2,802,980 |  |

CURRENT ASSETS

Debtors | 5 | 5,474 |  | 100 |  |

Cash at bank | 200 |  | - |  |

5,674 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,440,685 |  | 2,870,985 |  |

NET CURRENT LIABILITIES | (3,435,011 | ) | (2,870,885 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (132,031 | ) | (67,905 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 9,600 |  |

NET LIABILITIES | (132,031 | ) | (77,505 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (132,131 | ) | (77,605 | ) |

SHAREHOLDERS' FUNDS | (132,031 | ) | (77,505 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 April 2026 and were signed by:

R J Watt - Director

KEI HOLDINGS LTD (REGISTERED NUMBER: 14856282)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| KEI Holdings Ltd 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables 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.

| 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 1 (2024 - 1 ) .

KEI HOLDINGS LTD (REGISTERED NUMBER: 14856282)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | FIXED ASSET INVESTMENTS

| Interest

| in other

| participating

| interests

£ |

| COST

| At 1 July 2024 | 2,802,980 |  |

| Additions | 500,000 |  |

| At 30 June 2025 | 3,302,980 |  |

| NET BOOK VALUE

| At 30 June 2025 | 3,302,980 |  |

| At 30 June 2024 | 2,802,980 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 5,474 |  | 100 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,628 |  | 10,292 |  |

| Amounts owed to group undertakings | 552,851 |  | 332,396 |  |

| Taxation and social security | 30,547 |  | 49,197 |  |

| Other creditors | 2,847,659 |  | 2,479,100 |  |

3,440,685 |  | 2,870,985 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 9,600 |  |

8. | RELATED PARTY DISCLOSURES

| During the period, the company purchased the share capital of Chamberland Residential Ltd for £500,000.

| Brinkley Estates Limited, Kariba Management Ltd and Chamberland Residential Ltd are the 100% subsidiaries of KEI Holdings Limited.

| At the balance sheet date, the company owed Brinkley Estates Limited £552,851 (2024 - £332,397) in respect of an intercompany loan.