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REGISTERED NUMBER: 08656609 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SARNMERE PROPERTIES LIMITED

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SARNMERE PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | S Lovell

| J M Lupson

| C R Lupson

| REGISTERED OFFICE: | C/O TC Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Litlington

| Cambridgeshire

| SG8 0SS

| BUSINESS ADDRESS: | White House Farm

| Rumburgh

| Halesworth

| Suffolk

| IP19 0NG

| REGISTERED NUMBER: | 08656609 (England and Wales)

| ACCOUNTANTS: | TC Group

| 1st Floor

| 5-7 Portugal Place

| Cambridge

| Cambridgeshire

| CB5 8AF

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,572 |  | 3,347 |  |

Investments | 6 | 100 |  | 100 |  |

Investment property | 7 | 1,083,000 |  | 1,063,000 |  |

1,084,672 |  | 1,066,447 |  |

CURRENT ASSETS

Cash and cash equivalents | 283,593 |  | 368,950 |  |

CREDITORS

Amounts falling due within one year | 8 | (409,981 | ) | (535,750 | ) |

NET CURRENT LIABILITIES | (126,388 | ) | (166,800 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 958,284 |  | 899,647 |  |

PROVISIONS FOR LIABILITIES | 9 | (17,540 | ) | (13,740 | ) |

NET ASSETS | 940,744 |  | 885,907 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 200 |  | 200 |  |

Fair value reserve | 11 | 74,776 |  | 58,576 |  |

Retained earnings | 865,768 |  | 827,131 |  |

SHAREHOLDERS' FUNDS | 940,744 |  | 885,907 |  |

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 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.

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

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.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

S Lovell - Director

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Sarnmere Properties 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Related party exemption

| 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.

| Turnover

| Turnover is derived from the provision of accommodation and represents rental income received.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| Investments in subsidiaries

| Investment in subsidiaries are held at cost less impairment.

| Investment property

| Investment property is included at fair value. Fair value gains and losses are recognised in the profit and loss account. Deferred taxation is provided on these gains and losses at the rate expected to apply when the property is sold.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 15,136 |  |

| DEPRECIATION

| At 1 September 2024 | 11,789 |  |

| Charge for year | 1,775 |  |

| At 31 August 2025 | 13,564 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,572 |  |

| At 31 August 2024 | 3,347 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 100 |  |

| NET BOOK VALUE

| At 31 August 2025 | 100 |  |

| At 31 August 2024 | 100 |  |

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

7. | INVESTMENT PROPERTY

| Total

£ |

| COST OR VALUATION

| At 1 September 2024 | 1,063,000 |  |

| Revaluations | 20,000 |  |

| At 31 August 2025 | 1,083,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,083,000 |  |

| At 31 August 2024 | 1,063,000 |  |

| Cost or valuation at 31 August 2025 is represented by:

£ |

| Valuation in 2018 | (30,778 | ) |

| Valuation in 2019 | (28,906 | ) |

| Valuation in 2020 | 17,000 |  |

| Valuation in 2021 | 82,000 |  |

| Valuation in 2022 | 35,000 |  |

| Valuation in 2023 | (14,000 | ) |

| Valuation in 2024 | 12,000 |  |

| Valuation in 2025 | 20,000 |  |

| Cost | 990,684 |  |

1,083,000 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 990,684 |  | 990,684 |  |

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

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 16,222 |  | 16,222 |  |

| Taxation and social security | 4,143 |  | 5,055 |  |

| Other creditors | 389,616 |  | 514,473 |  |

409,981 |  | 535,750 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 17,540 |  | 13,740 |  |

SARNMERE PROPERTIES LIMITED (REGISTERED NUMBER: 08656609) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 13,740 |  |

| Provided during year | 3,800 |  |

| Balance at 31 August 2025 | 17,540 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 200 | Ordinary | £1 | 200 |  | 200 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 September 2024 | 58,576 |  |

| Reserve transfers | 16,200 |  |

| At 31 August 2025 | 74,776 |  |