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REGISTERED NUMBER: 10970595 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| BPC INTERIORS PROPERTIES LIMITED |

BPC INTERIORS PROPERTIES LIMITED (REGISTERED NUMBER: 10970595) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| BPC INTERIORS PROPERTIES LIMITED |

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | Mr B Knight

| Mr P J Johnson

| SECRETARIES: | Ms N J Parmenter

| Mrs A Knight

| REGISTERED OFFICE: | 19-20 Bourne Court

| Southend Road

| Woodford Green

| Essex

| IG8 8HD

| REGISTERED NUMBER: | 10970595 (England and Wales)

| ACCOUNTANTS: | Raffingers Holdings Limited

| Chartered Accountants

| 19-20 Bourne Court

| Southend Road

| Woodford Green

| Essex

| IG8 8HD

BPC INTERIORS PROPERTIES LIMITED (REGISTERED NUMBER: 10970595) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,816,620 |  | 2,641,182 |  |

CURRENT ASSETS

Debtors | 451 |  | 1,792 |  |

Investments | 78,822 |  | - |  |

Cash at bank | 40,969 |  | 481,707 |  |

120,242 |  | 483,499 |  |

CREDITORS

Amounts falling due within one year | 1,423,886 |  | 2,759,798 |  |

NET CURRENT LIABILITIES | (1,303,644 | ) | (2,276,299 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 512,976 |  | 364,883 |  |

PROVISIONS FOR LIABILITIES | 44,097 |  | 15,107 |  |

NET ASSETS | 468,879 |  | 349,776 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 132,291 |  | 520,792 |  |

Retained earnings | 336,587 |  | (171,017 | ) |

468,879 |  | 349,776 |  |

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 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.

BPC INTERIORS PROPERTIES LIMITED (REGISTERED NUMBER: 10970595) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

30 September 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 May 2026 and were signed on its behalf by:

Mr B Knight - Director

BPC INTERIORS PROPERTIES LIMITED (REGISTERED NUMBER: 10970595) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| BPC Interiors Properties 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. | 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.

| The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of the accounting policies and the reported amounts of assets and liabilities, revenue and expenses. Actual results may differ from these estimates.

| Estimates and underlying assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are reasonable under the circumstances. Revisions to accounting estimates are recognised in the period in which the estimates are revises and in any future periods affected.

| The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying

| amounts of assets and liabilities within the next financial year are addressed below.

| i) Valuation of investment property

| The values of investment properties are assessed annually. They are amended when necessary to reflect fair value, based on market prices, recent transactions and other valuation methods.

| Turnover

| Turnover represents property sales and net invoiced rents and commission receivable, excluding value added tax.

| Investment property

| Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or cancelled.

| The company holds the following financial instruments, all of which meet the conditions to be classified as basic instruments:

| - Cash, short term trade debtors and creditors

| Such instruments are initially measured at transaction price, transaction costs, and are subsequently carried at the undiscounted amount of cash or other consideration expected to be paid or received, after taking account of impairment adjustment.

BPC INTERIORS PROPERTIES LIMITED (REGISTERED NUMBER: 10970595) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

|  | Freehold investment property |  | Long term leasehold investment property |  | Total |  |

| £ |  | £ |  | £ |  |

| Costs b/fwd |  | 1,141,407 |  | 1,439,349 |  | 2,580,756 |  |

| Disposals |  |  | (938,298 | ) | (938,298 | ) |

| Aggregate Revaluation (2018 - 2021) |  | 109,593 |  | (341,879 | ) | (232,286 | ) |

| Revaluation in 2022 |  | 117,000 |  | (21,100 | ) | 95,900 |  |

| Revaluation in 2023 |  | 2,000 |  | 83,120 |  | 85,120 |  |

| Revaluation in 2024 |  | 101.740 |  | 101,740 |  |

| Elimination of revaluation on disposal in 2025 |  |  | 112,318 |  | 112,318 |  |

| Aggregate Foreign exchange loss (2018 - 2021) |  |  | (3,817 | ) | (3,817 | ) |

| Foreign exchange gain 2022 |  | 194,143 |  | 194,143 |  |

| Foreign exchange loss 2023 |  | (98,536 | ) | (98,536 | ) |

| Foreign exchange loss 2024 |  | (81,838 | ) | (81,838 | ) |

| Foreign exchange gain 2025 |  |  | 1,418 |  | 1,418 |  |

| Elimination of foreign exchange losses on disposal |  |

| At 30 September 2025 |  | 1,370,000 |  | 446,620 |  | 1,816,620 |  |

| The freehold property and long term leasehold investment property includes properties that are stated at the directors' estimate of open market value as at the balance sheet date at £1,695,000.

| The long term leasehold investment property includes properties in Dubai which are stated at the directors' estimate of open market value, based on advice from P.K Properties, regulated by Dubai Real Estate Regulatory Agency, who have carried out a valuation on these properties on 30 September 2025 at £121,620.

BPC INTERIORS PROPERTIES LIMITED (REGISTERED NUMBER: 10970595) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

5. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed £1,404,488 (2024 - £2,708,234) to Mr B Knight and Mr P J Johnson, the directors and their spouses.

| At the balance sheet date the company owed £1,564 (2024 - £1,564) to a company in which Mr B Knight and Mr P J Johnson are also directors.