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REGISTERED NUMBER: 05517106 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

SAC INVESTMENTS LIMITED

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

SAC INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | S M Ispani

| A Ispani

| REGISTERED OFFICE: | 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

| REGISTERED NUMBER: | 05517106 (England and Wales)

| ACCOUNTANTS: | Thompsons Accountancy Services Ltd

| 2 Manor Farm Court Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

STATEMENT OF FINANCIAL POSITION

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | - |  | - |  |

Investment property | 6 | 1,200,000 |  | 1,200,000 |  |

1,200,000 |  | 1,200,000 |  |

CURRENT ASSETS

Debtors | 7 | 143,852 |  | 142,121 |  |

Investments | 8 | 10,000 |  | 10,000 |  |

Cash at bank | 3,382 |  | 3,501 |  |

157,234 |  | 155,622 |  |

CREDITORS

Amounts falling due within one year | 9 | 17,828 |  | 12,018 |  |

NET CURRENT ASSETS | 139,406 |  | 143,604 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,339,406 |  | 1,343,604 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (841,512 | ) | (817,826 | ) |

PROVISIONS FOR LIABILITIES | (193,016 | ) | (193,016 | ) |

NET ASSETS | 304,878 |  | 332,762 |  |

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

STATEMENT OF FINANCIAL POSITION - continued

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Allotted, called up and fully

paid share capital | 100 |  | 100 |  |

Share premium | 11,923 |  | 11,923 |  |

Revaluation reserve | 12 | 815,829 |  | 815,829 |  |

Retained earnings | (522,974 | ) | (495,090 | ) |

SHAREHOLDERS' FUNDS | 304,878 |  | 332,762 |  |

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

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

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 May 2026 and were signed on its behalf by:

S M Ispani - Director

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| SAC Investments 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.

| 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.

| Fixtures and fittings | - | 25% on cost

| INVESTMENT PROPERTY

| Investment property is included at market value. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

3. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 4,980 |  |

| DEPRECIATION

| At 1 February 2025

| and 31 January 2026 | 4,980 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | - |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025

| and 31 January 2026 | 1,200,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,200,000 |  |

| At 31 January 2025 | 1,200,000 |  |

| Fair value at 31 January 2026 is represented by:

£ |

| Valuation in 2023 | 1,200,000 |  |

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

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

2026 | 2025 |

£ | £ |

| Other debtors | 142,664 |  | 141,291 |  |

| Prepayments | 1,188 |  | 830 |  |

143,852 |  | 142,121 |  |

8. | CURRENT ASSET INVESTMENTS

2026 | 2025 |

£ | £ |

| Unlisted share investment | 10,000 |  | 10,000 |  |

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

2026 | 2025 |

£ | £ |

| Directors' current accounts | 6,409 |  | 60 |  |

| Accrued expenses | 11,419 |  | 11,958 |  |

17,828 |  | 12,018 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 841,512 |  | 817,826 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 841,512 |  | 817,826 |  |

| The above loans are secured against the company's investment properties.

12. | RESERVES

| Revaluatio

| reserve

£ |

| At 1 February 2025

| and 31 January 2026 | 815,829 |  |

SAC INVESTMENTS LIMITED (REGISTERED NUMBER: 05517106)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

13. | RELATED PARTY DISCLOSURES

| There are outstanding balances from companies which Mr Ispani is also a director. The total balance of intercompany loans at year end is £142,313.98 (2024 £141,290.58). The directors consider the loans to be repayable after more than 12 months.