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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Ainscough Strategic Land Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Oakland House, 21 Hope Carr Road, Leigh, Wigan, Lancashire, United Kingdom, WN7 3ET.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover comprises net invoice sale of land held as stock and promotion agreement income, excluding value added tax.

The company recognises revenue when the significant risks and rewards of ownership have transferred to the buyer i.e. on the completion of the sale of land. The promotion agreement income is recognised at the point at which the company becomes entitled to proceeds under the contract terms, which is when the landowner receives the proceeds from the buyer.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Short term financial assets, including trade and other debtors and cash and bank balances, are measured at transaction price. Financial assets that have no stated interest rate and are recoverable within one year shall be measured at undiscounted amount due.

Short term financial liabilities, including trade and other creditors and amounts owed to group undertakings are measured at the transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Financial liabilities payable after one year are initially measured at fair value and are subsequently measured at amortised cost using the effective interest rate method.

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 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.

The company operates a defined contribution pension scheme. Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

The average monthly number of persons (including directors) employed by the company during the year was:

The company operates a defined contribution pension scheme. During the year contributions amounted to £93,753 (2024: £82,661). £NIL (2024: £NIL) remains unpaid at the year end.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

During the year the company made purchases of £686,135 (2024: £514,650) from group undertakings and received loan advances amounting to £1,000,000 (2024: £NIL). As at 30 September 2025 £1,049,780 (2024: £105) was owed by the company.

The ultimate parent company is Ainscough Group Limited. Accounts for Ainscough Group Limited can be obtained from its registered office, Oakland House, 21 Hope Carr Road, Leigh, Wigan, WN7 3ET.