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Registered Number: 11544141
England and Wales
SOUTHAMPTON RENTAL PROPERTIES LTD
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Southampton Rental Properties Ltd Contents Page For the year ended 31 August 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

Southampton Rental Properties Ltd Company Information For the year ended 31 August 2025
Directors | Simon Hacking Paul Hellier
Registered Number | 11544141
Registered Office | 11 Oakenbrow Sway Lymington Hants SO41 6DY
Accountants | Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB
1

Southampton Rental Properties Ltd Directors' Report For the year ended 31 August 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 August 2025. Principal activities Principal activity of the company during the financial year was the ownership and provision of student rental accomodation. Directors The directors who served the company throughout the year were as follows:
Simon Hacking
Paul Hellier
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Simon Hacking Director
Date approved: 15 May 2026 2

Southampton Rental Properties Ltd Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of Southampton Rental Properties Ltd for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Southampton Rental Properties Ltd for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Southampton Rental Properties Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Southampton Rental Properties Ltd and state those matters that we have agreed to state to the Board of Directors of Southampton Rental Properties Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Southampton Rental Properties Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Southampton Rental Properties Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Southampton Rental Properties Ltd. You consider that Southampton Rental Properties Ltd 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 accounts of Southampton Rental Properties Ltd. 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 accounts 31 August 2025. .................................................... Numeric Accounting Limited Suite 1, The Portway Centre 1 Old Sarum Park, Old Sarum Salisbury SP4 6EB 15 May 2026 3

Southampton Rental Properties Ltd Income Statement For the year ended 31 August 2025
| Notes | 2025 £ |  | 2024 £ (as restated)
--- | --- | --- | --- | ---
Turnover |  | 152,253 |  | 233,388
Gross profit |  | 152,253 |  | 233,388
Administrative expenses |  | (126,549) |  | (1,910,939)
Other operating expenses |  | 130 |  | 0
Operating profit/(loss) |  | 25,834 |  | (1,677,551)
Other interest receivable and similar income |  | 20,419 |  | 23,810
Interest payable and similar charges |  | (79,660) |  | (131,313)
Profit/(Loss) on ordinary activities before taxation |  | (33,407) |  | (1,785,054)
Tax on profit on ordinary activities |  | 1,065 |  | 268,801
Profit/(Loss) for the financial year |  | (32,342) |  | (1,516,253)
4

Southampton Rental Properties Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £ (as restated)
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,806,097 |  | 3,093,691
|  | 2,806,097 |  | 3,093,691
Current assets |  |  |
Debtors | 4 | 198,226 |  | 273,274
Cash at bank and in hand |  | 363,382 |  | 230,985
|  | 561,608 |  | 504,259
Creditors: amount falling due within one year | 5 | (12,570) |  | (14,087)
Net current assets |  | 549,038 |  | 490,172
Total assets less current liabilities |  | 3,355,135 |  | 3,583,863
Creditors: amount falling due after more than one year | 6 | (1,545,137) |  | (1,675,458)
Provisions for liabilities | 7 | (1,108) |  | (2,173)
Net assets |  | 1,808,890 |  | 1,906,232
Capital and reserves |  |  |
Called up share capital | 8 | 200 |  | 200
Share premium account | 9 | 2,305,342 |  | 2,305,342
Profit and loss account |  | (496,652) |  | (399,310)
Shareholders' funds |  | 1,808,890 |  | 1,906,232
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 15 May 2026 and were signed on its behalf by:
------------------------------- Simon Hacking Director
5

Southampton Rental Properties Ltd Statement of Changes in Equity For the year ended 31 August 2025
|  | Equity share capital |  | Equity share premium |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |
At 01 September 2023 |  | 200 |  | 2,305,342 |  | 1,180,943 |  | 3,486,485
Profit for the year |  |  |  |  |  | (1,516,253) |  | (1,516,253)
Total comprehensive income for the year |  | - |  | - |  | (1,516,253) |  | (1,516,253)
Dividends |  |  |  |  |  | (64,000) |  | (64,000)
Total investments by and distributions to owners |  | - |  | - |  | (64,000) |  | (64,000)
At 31 August 2024 |  | 200 |  | 2,305,342 |  | (399,310) |  | 1,906,232
At 01 September 2024 (as previously stated) |  | 200 |  | 2,305,342 |  | 1,433,096 |  | 3,738,638
Prior year adjustments |  |  |  |  |  | (1,832,406) |  | (1,832,406)
At 01 September 2024 (as restated) |  | 200 |  | 2,305,342 |  | (399,310) |  | 1,906,232
Profit for the year |  |  |  |  |  | (32,342) |  | (32,342)
Total comprehensive income for the year |  | - |  | - |  | (32,342) |  | (32,342)
Dividends |  |  |  |  |  | (65,000) |  | (65,000)
Total investments by and distributions to owners |  | - |  | - |  | (65,000) |  | (65,000)
At 31 August 2025 |  | 200 |  | 2,305,342 |  | (496,652) |  | 1,808,890
6

Southampton Rental Properties Ltd Notes to the Financial Statements For the year ended 31 August 2025
General Information Southampton Rental Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 11544141, registration address 11 Oakenbrow, Sway, Lymington, Hants, SO41 6DY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of rents received by the company, net of Value Added Tax and trade discounts. 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 taxation 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 33% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and 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. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 1,124 |  | 16,850 |  | 3,085,000 |  | 3,102,974
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | (285,000) |  | (285,000)
At 31 August 2025 | 1,124 |  | 16,850 |  | 2,800,000 |  | 2,817,974
Depreciation
At 01 September 2024 | 667 |  | 8,322 |  | - |  | 8,989
Charge for year | 144 |  | 2,744 |  | - |  | 2,888
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 811 |  | 11,066 |  | - |  | 11,877
Net book values
Closing balance as at 31 August 2025 | 313 |  | 5,784 |  | 2,800,000 |  | 2,806,097
Opening balance as at 01 September 2024 | 457 |  | 8,234 |  | 3,085,000 |  | 3,093,691
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | (1) |  | 1
Other Debtors | 0 |  | 3,670
Corporation Tax | 198,227 |  | 269,603
| 198,226 |  | 273,274
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 1,517
Bank Loans & Overdrafts | 8,400 |  | 8,400
Accrued Expenses | 1,500 |  | 1,500
Directors' Current Accounts | 2,670 |  | 2,670
| 12,570 |  | 14,087
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 25,788 |  | 32,986
Mortgages | 1,501,442 |  | 1,620,456
Deposits Held | 17,907 |  | 22,016
| 1,545,137 |  | 1,675,458
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 1,108 |  | 2,173
| 1,108 |  | 2,173
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
9. | Share premium account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 2,305,342 |  | 2,305,342
| 2,305,342 |  | 2,305,342
10. | Director’s loan
| S Hacking
Particulars |  | 2025 £
--- | --- | ---
Balance at 1 September |  | (629)
Balance at 31 August |  | (629)
The loan from director is interest free and repayable on demand
| P Helier
Particulars |  | 2025 £
--- | --- | ---
Balance at 1 September |  | (2,041)
Balance at 31 August |  | (2,041)
The loan from the director is interest free and repayable on demand.
11. | Prior Year Adjustments The 2024 comparative figures have been re-stated for the following errors which became apparent when preparing the 2025 accounts: The cost of properties disposed of during the year was understated by £2,066,655. The value of mortgages on properties was understated by £179,945. Corporation tax was overstated by £414,194. Issued share capital was understated and Share premium account was overstated by £100 each. The share premium account of £2,305,342 had been disclosed as Called Up Share Capital and has now been corrected separately into Reserves.
7