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REGISTERED NUMBER: 06425794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

SKHC PROPERTIES LTD

SKHC PROPERTIES LTD (REGISTERED NUMBER: 06425794)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SKHC PROPERTIES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | S J Kershaw

| Mrs E D Kershaw

| SECRETARY: | Mrs E D Kershaw

| REGISTERED OFFICE: | Briardene House

| Wintles Hill

| Westbury on Severn

| Gloucestershire

| GL14 1QB

| REGISTERED NUMBER: | 06425794 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

SKHC PROPERTIES LTD (REGISTERED NUMBER: 06425794)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 70,731 |  | 78,370 |  |

Investment property | 5 | 970,058 |  | 970,058 |  |

1,040,789 |  | 1,048,428 |  |

CURRENT ASSETS

Debtors | 6 | 48,543 |  | 49,694 |  |

Cash at bank | 8,016 |  | 7,675 |  |

56,559 |  | 57,369 |  |

CREDITORS

Amounts falling due within one year | 7 | 570,124 |  | 607,433 |  |

NET CURRENT LIABILITIES | (513,565 | ) | (550,064 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 527,224 |  | 498,364 |  |

PROVISIONS FOR LIABILITIES | 6,685 |  | 7,740 |  |

NET ASSETS | 520,539 |  | 490,624 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 520,439 |  | 490,524 |  |

520,539 |  | 490,624 |  |

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

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

SKHC PROPERTIES LTD (REGISTERED NUMBER: 06425794)

BALANCE SHEET - continued

31 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 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 9 June 2026 and were signed on its behalf by:

S J Kershaw - Director

Mrs E D Kershaw - Director

SKHC PROPERTIES LTD (REGISTERED NUMBER: 06425794)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| SKHC Properties Ltd 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.

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

| 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.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| 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 directors have considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern have been identified by the directors.

SKHC PROPERTIES LTD (REGISTERED NUMBER: 06425794)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 43,990 |  | 37,799 |  | 60,945 |  | 3,500 |  | 146,234 |  |

| Additions | - |  | 1,645 |  | - |  | - |  | 1,645 |  |

| At 31 March 2026 | 43,990 |  | 39,444 |  | 60,945 |  | 3,500 |  | 147,879 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 30,072 |  | 35,769 |  | 2,023 |  | 67,864 |  |

| Charge for year | - |  | 2,343 |  | 6,294 |  | 647 |  | 9,284 |  |

| At 31 March 2026 | - |  | 32,415 |  | 42,063 |  | 2,670 |  | 77,148 |  |

| NET BOOK VALUE

| At 31 March 2026 | 43,990 |  | 7,029 |  | 18,882 |  | 830 |  | 70,731 |  |

| At 31 March 2025 | 43,990 |  | 7,727 |  | 25,176 |  | 1,477 |  | 78,370 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 970,058 |  |

| NET BOOK VALUE

| At 31 March 2026 | 970,058 |  |

| At 31 March 2025 | 970,058 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2022 | 101,343 |  |

| Cost | 868,715 |  |

970,058 |  |

SKHC PROPERTIES LTD (REGISTERED NUMBER: 06425794)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Amounts owed by associates | 46,000 |  | 47,000 |  |

| Prepayments and accrued income | 2,543 |  | 2,694 |  |

48,543 |  | 49,694 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 80 |  |

| Corporation Tax | 10,868 |  | 8,400 |  |

| Social security and other taxes | 214 |  | - |  |

| VAT | 3,448 |  | 3,471 |  |

| Other creditors | 7,000 |  | 7,000 |  |

| Directors' loan accounts | 540,281 |  | 577,734 |  |

| Accruals and deferred income | 8,313 |  | 10,748 |  |

570,124 |  | 607,433 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| S J Kershaw and Mrs E D Kershaw

| Balance outstanding at start of year | (577,734 | ) | (625,702 | ) |

| Amounts advanced | 44,424 |  | 47,968 |  |

| Amounts repaid | (6,971 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (540,281 | ) | (577,734 | ) |

| Interest has been charged where applicable at the HMRC official rate and there are no set repayment terms.