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REGISTERED NUMBER: 00724819 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31st March 2026 |

| for |

| Camanoe Estates Limited |

| Camanoe Estates Limited (Registered number: 00724819) |

Contents of the Financial Statements

For The Year Ended 31st March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 8 |

| Camanoe Estates Limited |

Company Information

For The Year Ended 31st March 2026

| DIRECTORS: | Anne Lesley Porter

| Simon Andrew Jonathan Porter

| Mark Christopher Milson Porter

| Amanda Louise Gething Lewis

| Caroline Sarah Jane Constance

| SECRETARY: | Simon Andrew Jonathan Porter

| REGISTERED OFFICE: | Kings Buildings

| Lydney

| Gloucestershire

| GL15 5HE

| REGISTERED NUMBER: | 00724819 (England and Wales)

| ACCOUNTANTS: | Wildin (Accountants & Auditors) Ltd

| Kings Buildings

| Lydney

| Gloucestershire

| GL15 5HE

| Camanoe Estates Limited (Registered number: 00724819) |

Balance Sheet

31st March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,387,812 |  | 1,344,920 |  |

Investments | 5 | 1,096 |  | 1,278 |  |

Investment property | 6 | 470,000 |  | 470,000 |  |

1,858,908 |  | 1,816,198 |  |

CURRENT ASSETS

Debtors | 7 | 1,182,907 |  | 963,091 |  |

Cash at bank and in hand | 26,614 |  | 343,721 |  |

1,209,521 |  | 1,306,812 |  |

CREDITORS

Amounts falling due within one year | 8 | 20,361 |  | 26,427 |  |

NET CURRENT ASSETS | 1,189,160 |  | 1,280,385 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,048,068 |  | 3,096,583 |  |

PROVISIONS FOR LIABILITIES | 9 | 20,763 |  | 20,763 |  |

NET ASSETS | 3,027,305 |  | 3,075,820 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 20,001 |  | 20,001 |  |

Revaluation reserve | 11 | 425,681 |  | 425,681 |  |

Retained earnings | 11 | 2,581,623 |  | 2,630,138 |  |

SHAREHOLDERS' FUNDS | 3,027,305 |  | 3,075,820 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

| Camanoe Estates Limited (Registered number: 00724819) |

Balance Sheet - continued

31st March 2026

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 and authorised for issue by the Board of Directors and authorised for issue on 12th May 2026 and were signed on its behalf by:

Simon Andrew Jonathan Porter - Director

| Camanoe Estates Limited (Registered number: 00724819) |

Notes to the Financial Statements

For The Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Camanoe Estates 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.

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.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 1 ).

| Camanoe Estates Limited (Registered number: 00724819) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st April 2025 | 1,656,229 |  | 37,619 |  | 15,375 |  | 1,709,223 |  |

| Additions | 80,112 |  | - |  | - |  | 80,112 |  |

| At 31st March 2026 | 1,736,341 |  | 37,619 |  | 15,375 |  | 1,789,335 |  |

| DEPRECIATION

| At 1st April 2025 | 337,338 |  | 26,965 |  | - |  | 364,303 |  |

| Charge for year | 34,727 |  | 2,493 |  | - |  | 37,220 |  |

| At 31st March 2026 | 372,065 |  | 29,458 |  | - |  | 401,523 |  |

| NET BOOK VALUE

| At 31st March 2026 | 1,364,276 |  | 8,161 |  | 15,375 |  | 1,387,812 |  |

| At 31st March 2025 | 1,318,891 |  | 10,654 |  | 15,375 |  | 1,344,920 |  |

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

| 31.3.26 |  | 31.3.25

£ | £ |

| Other investments | 1,096 |  | 1,278 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2025

| and 31st March 2026 | 470,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | 470,000 |  |

| At 31st March 2025 | 470,000 |  |

7. | DEBTORS

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts falling due within one year:

| VAT | 1,518 |  | - |  |

| Prepayments | 5,959 |  | 12,621 |  |

7,477 |  | 12,621 |  |

| Camanoe Estates Limited (Registered number: 00724819) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

7. | DEBTORS - continued

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts falling due after more than one year:

| Associated company loans | 1,175,430 |  | 950,470 |  |

| Aggregate amounts | 1,182,907 |  | 963,091 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 6,108 |  | 10,676 |  |

| Tax | 551 |  | - |  |

| Social security and other taxes | - |  | 2,388 |  |

| VAT | - |  | 403 |  |

| Accrued expenses | 13,702 |  | 12,960 |  |

20,361 |  | 26,427 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.3.26 |  | 31.3.25

£ | £ |

| Deferred tax | 20,763 |  | 20,763 |  |

| Deferred |

| tax |

£ |

| Balance at 1st April 2025 | 20,763 |  |

| Balance at 31st March 2026 | 20,763 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 20,000 | Ordinary | £1 | 20,000 |  | 20,000 |  |

| 1 | Management | £1 | 1 |  | 1 |  |

20,001 |  | 20,001 |  |

11. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st April 2025 | 2,630,138 |  | 425,681 |  | 3,055,819 |  |

| Deficit for the year | (48,515 | ) | (48,515 | ) |

| At 31st March 2026 | 2,581,623 |  | 425,681 |  | 3,007,304 |  |

| Camanoe Estates Limited (Registered number: 00724819) |

Notes to the Financial Statements - continued

For The Year Ended 31st March 2026

12. | RELATED PARTY DISCLOSURES

| There was £700,000 (2025 £700,000) Owing from Alan Porter Limited at the year end, £274,960(2025 £250,000) from Yorkley Timber Co. Limited, £200,000 (2025 £NIL) from Villamil Properties Limited, and £470 (2025 £470 ) from Chase Leisure Limited.

13. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Camanoe Estates Limited

The following reproduces the text of the report prepared for the directors 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 Directors 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 Camanoe Estates Limited for the year ended 31st March 2026 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Camanoe Estates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Camanoe Estates Limited and state those matters that we have agreed to state to the Board of Directors of Camanoe Estates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Camanoe Estates 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 loss of Camanoe Estates Limited. You consider that Camanoe Estates 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 Camanoe Estates 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.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 12th May 2026