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REGISTERED NUMBER: OC338818 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| ESPA Property Trading LLP |

ESPA Property Trading LLP (Registered number: OC338818)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

ESPA Property Trading LLP (Registered number: OC338818)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 905,002 |  | 870,871 |  |

CURRENT ASSETS

Debtors | 5 | 3,231 |  | 6,851 |  |

Cash at bank | 30,898 |  | 30,967 |  |

34,129 |  | 37,818 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,029 |  | 2,627 |  |

NET CURRENT ASSETS | 32,100 |  | 35,191 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 937,102 |  | 906,062 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 242,212 |  | 245,303 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 660,759 |  | 660,759 |  |

Other reserves | 8 | 34,131 |  | - |  |

937,102 |  | 906,062 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 242,212 |  | 245,303 |  |

Members' other interests | 694,890 |  | 660,759 |  |

937,102 |  | 906,062 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 3 June 2026 and were signed by:

Mr C R Topham - Designated member

ESPA Property Trading LLP (Registered number: OC338818)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| ESPA Property Trading LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC338818

| Registered office: | Kennedy House

| 31 Stamford Street

| Altrincham

| Cheshire

| WA14 1ES

| The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rents received excluding value added tax and is recognised in the period to which it relates.

| 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.

| Revenue recognition

| Revenue in respect of the sale of land and property is recognised on legal completion. Any non-refundable monies received on aborted contracts are treated as income in the year of abortion of contract.

| Revenue in respect of rental income is recognised in the period to which it relates.

3. | EMPLOYEE INFORMATION

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 933,913 |  |

| Revaluations | 34,131 |  |

| At 31 March 2026 | 968,044 |  |

| DEPRECIATION

| At 1 April 2025

| and 31 March 2026 | 63,042 |  |

| NET BOOK VALUE

| At 31 March 2026 | 905,002 |  |

| At 31 March 2025 | 870,871 |  |

ESPA Property Trading LLP (Registered number: OC338818)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2026 | 34,131 |  |

| Cost | 933,913 |  |

968,044 |  |

| Investment property was valued on an open market basis on 31 March 2026 by the designated members .

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

2026 | 2025 |

£ | £ |

| Trade debtors | - |  | 300 |  |

| Amounts owed by related

| parties | - |  | 5,000 |  |

| Prepayments | 3,231 |  | 1,551 |  |

3,231 |  | 6,851 |  |

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

2026 | 2025 |

£ | £ |

| Deferred income | 1,009 |  | 1,667 |  |

| Accrued expenses | 1,020 |  | 960 |  |

2,029 |  | 2,627 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the case of a winding up, the amounts due to members would be settled after other third party creditors.

8. | RESERVES

| Other

| reserves

£ |

| Revaluations | 34,131 |  |

| At 31 March 2026 | 34,131 |  |