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REGISTERED NUMBER: 14063478 (England and Wales)

Unaudited Financial Statements |

for the Year Ended 30 September 2025 |

for |

Acres Lane SPV Limited |

| Acres Lane SPV Limited (Registered number: 14063478) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Acres Lane SPV Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | Mr D A Searle

| REGISTERED OFFICE: | Usespace

| 31 Ardwick Green

| Manchester

| M12 6PN

| REGISTERED NUMBER: | 14063478 (England and Wales)

| ACCOUNTANTS: | Freedman Frankl & Taylor

| Chartered Accountants

| Reedham House

| 31 King Street West

| Manchester

| M3 2PJ

| Acres Lane SPV Limited (Registered number: 14063478) |

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,620,000 |  | 1,433,174 |  |

CURRENT ASSETS

Debtors | 5 | 43,026 |  | 45,491 |  |

CREDITORS

Amounts falling due within one year | 6 | (290,083 | ) | (312,208 | ) |

NET CURRENT LIABILITIES | (247,057 | ) | (266,717 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,372,943 |  | 1,166,457 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,151,750 | ) | (1,151,750 | ) |

NET ASSETS | 221,193 |  | 14,707 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 221,192 |  | 14,706 |  |

SHAREHOLDERS' FUNDS | 221,193 |  | 14,707 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 June 2026 and were signed by:

Mr D A Searle - Director

| Acres Lane SPV Limited (Registered number: 14063478) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Acres Lane SPV 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 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.

| 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 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 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.

| Going concern

| The company's financial statements for the year ended 30 September 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Acres Lane SPV Limited (Registered number: 14063478) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 1,433,174 |  |

| Revaluations | 186,826 |  |

| At 30 September 2025 | 1,620,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,620,000 |  |

| At 30 September 2024 | 1,433,174 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | 186,826 |  |

| Cost | 1,433,174 |  |

1,620,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 1,433,174 |  | 1,433,174 |  |

| Investment property was valued on an open market basis on 30 April 2025 by Lancashire Mortgage Corporation .

| The director does not consider the market value of investment property to be materially different from the value stated in the financial statements as at 30 September 2025.

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

2025 | 2024 |

£ | £ |

| Other debtors | 43,026 |  | 45,491 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to joint ventures | 268,920 |  | 302,562 |  |

| Taxation and social security | 8,085 |  | 3,473 |  |

| Other creditors | 13,078 |  | 6,173 |  |

290,083 |  | 312,208 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,151,750 |  | 1,151,750 |  |

| Acres Lane SPV Limited (Registered number: 14063478) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 1,151,750 |  | 1,151,750 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 1,151,750 |  | 1,151,750 |  |

| Bank loans are secured by way of a fixed and floating charge over the assets of the company and contains a negative pledge.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | 50p | 1 |  | 1 |  |