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Registered Number: 15072634
England and Wales
BIG ROCK PROPERTY INVESTMENT LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

BIG ROCK PROPERTY INVESTMENT LIMITED Contents Page For the year ended 31 August 2025
Company information | 1
Director's 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

BIG ROCK PROPERTY INVESTMENT LIMITED Company Information For the year ended 31 August 2025
Director | Ozlem BUYUKKAYA
Registered Number | 15072634
Registered Office | 2, Bellflower House, Hertford Road, Enfield, Enfield, England EN3 5PT
Accountants | NAS ACCOUNTS LTD 2 Bellflower House 419 Hertford Road ENFIELD EN3 5PT
1

BIG ROCK PROPERTY INVESTMENT LIMITED Director's Report For the year ended 31 August 2025
Director's report and financial statements The director presents his/her/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 of Activities of real estate investment trusts Director The director who served the company throughout the year was as follows:
Ozlem BUYUKKAYA
Statement of director's responsibilities The director is 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 director to prepare financial statements for each financial year. Under that law the director has 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 director 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 director is 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 director is 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 director is 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 director is 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 On behalf of the board.
---------------------------------- Ozlem BUYUKKAYA Director
Date approved: 21 May 2026 2

BIG ROCK PROPERTY INVESTMENT LIMITED Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NAS ACCOUNTS LTD 31 August 2025 .................................................... NAS ACCOUNTS LTD 2 Bellflower House 419 Hertford Road ENFIELD EN3 5PT 21 May 2026 3

BIG ROCK PROPERTY INVESTMENT LIMITED Income Statement For the year ended 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 18,140 |  | 18,302
Cost of sales |  | (1,985) |  | 0
Gross profit |  | 16,155 |  | 18,302
Administrative expenses |  | (14,264) |  | (21,738)
Operating profit/(loss) |  | 1,891 |  | (3,436)
Interest payable and similar charges |  | (21,377) |  | (14,880)
Profit/(Loss) on ordinary activities before taxation |  | (19,486) |  | (18,316)
Tax on profit on ordinary activities |  | 0 |  | 0
Profit/(Loss) for the financial year |  | (19,486) |  | (18,316)
4

BIG ROCK PROPERTY INVESTMENT LIMITED Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 390,356 |  | 390,356
|  | 390,356 |  | 390,356
Current assets |  |  |
Debtors | 4 | 3,600 |  | 3,600
Cash at bank and in hand |  | 10,266 |  | 7,625
|  | 13,866 |  | 11,225
Creditors: amount falling due within one year | 5 | (440,523) |  | (419,146)
Net current assets |  | (426,657) |  | (407,921)
Total assets less current liabilities |  | (36,301) |  | (17,565)
Creditors: amount falling due after more than one year | 6 | (1,500) |  | (750)
Net assets |  | (37,801) |  | (18,315)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (37,802) |  | (18,316)
Shareholders' funds |  | (37,801) |  | (18,315)
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. Director's 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 director acknowledges 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 director on 21 May 2026 and were signed by:
------------------------------- Ozlem BUYUKKAYA Director
5

BIG ROCK PROPERTY INVESTMENT LIMITED Statement of Changes in Equity For the year ended 31 August 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
Profit for the year |  |  |  | (18,316) |  | (18,316)
Total comprehensive income for the year |  | - |  | (18,316) |  | (18,316)
Shares issued |  | 1 |  |  |  | 1
Total investments by and distributions to owners |  | 1 |  | - |  | 1
At 31 August 2024 |  | 1 |  | (18,316) |  | (18,315)
At 01 September 2024 |  | 1 |  | (18,316) |  | (18,315)
Profit for the year |  |  |  | (19,486) |  | (19,486)
Total comprehensive income for the year |  | - |  | (19,486) |  | (19,486)
Total investments by and distributions to owners |  | - |  | - |  | -
At 31 August 2025 |  | 1 |  | (37,802) |  | (37,801)
6

BIG ROCK PROPERTY INVESTMENT LIMITED Notes to the Financial Statements For the year ended 31 August 2025
General Information BIG ROCK PROPERTY INVESTMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15072634, registration address 2, Bellflower House, , Hertford Road, Enfield, , Enfield,, England, EN3 5PT. 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 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 goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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: Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 390,356 |  | 390,356
Disposals | - |  | -
At 31 August 2025 | 390,356 |  | 390,356
Depreciation
At 01 September 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 August 2025 | - |  | -
Net book values
Closing balance as at 31 August 2025 | 390,356 |  | 390,356
Opening balance as at 01 September 2024 | 390,356 |  | 390,356
The net book value of Land and Buildings includes £ 390,356 in respect of assets leased under finance leases or hire purchase contracts.
4. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments | 3,600 |  | 3,600
| 3,600 |  | 3,600
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Current Accounts | 440,523 |  | 419,146
| 440,523 |  | 419,146
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Accruals | 1,500 |  | 750
| 1,500 |  | 750
7