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REGISTERED NUMBER: 10514932 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

KMP (High Wycombe) Limited

| KMP (High Wycombe) Limited (Registered number: 10514932) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| KMP (High Wycombe) Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr Mahesh Patel

| Mr Mukesh Patel

| Mr V M Patel

| Mr N N Patel

| REGISTERED OFFICE: | 2nd Floor, Compton House

| 29-33 Church Lane

| Stanmore

| HA7 4AR

| REGISTERED NUMBER: | 10514932 (England and Wales)

| ACCOUNTANTS: | Andrew Murray & Co

| Business Advisors and Statutory Auditors

| 144-146 Kings Cross Road

| King's Cross

| WC1X 9DU

| KMP (High Wycombe) Limited (Registered number: 10514932) |

Statement of Financial Position

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | - |  | 1,971,429 |  |

- |  | 1,971,429 |  |

CURRENT ASSETS

Debtors | 6 | 100 |  | 12,398 |  |

Cash at bank | 584,510 |  | 7,167 |  |

584,610 |  | 19,565 |  |

CREDITORS

Amounts falling due within one year | 7 | 172,459 |  | 735,555 |  |

NET CURRENT ASSETS/(LIABILITIES) | 412,151 |  | (715,990 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 412,151 |  | 1,255,439 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (833,145 | ) |

PROVISIONS FOR LIABILITIES | 11 | - |  | (74,730 | ) |

NET ASSETS | 412,151 |  | 347,564 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Non-distributable reserve | - |  | 260,103 |  |

Retained earnings | 412,051 |  | 87,361 |  |

SHAREHOLDER FUNDS | 412,151 |  | 347,564 |  |

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.

| KMP (High Wycombe) Limited (Registered number: 10514932) |

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.

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

The financial statements were authorised for issue by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr V M Patel - Director

| KMP (High Wycombe) Limited (Registered number: 10514932) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| KMP (High Wycombe) 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents amounts receivable for rent and services. Rent is recognised for the period for which it is due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 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.

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

| 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.

| KMP (High Wycombe) Limited (Registered number: 10514932) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 October 2024 | 6,756 |  |

| Disposals | (6,756 | ) |

| At 30 September 2025 | - |  |

| DEPRECIATION

| At 1 October 2024 | 6,756 |  |

| Eliminated on disposal | (6,756 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 1,971,429 |  |

| Disposals | (1,971,429 | ) |

| At 30 September 2025 | - |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 1,971,429 |  |

| KMP (High Wycombe) Limited (Registered number: 10514932) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | - |  | 8,572 |  |

| Called up share capital not paid | 100 |  | 100 |  |

| Prepayments | - |  | 3,726 |  |

100 |  | 12,398 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts (see note 9) | - |  | 13,800 |  |

| Trade creditors | 560 |  | - |  |

| Tax | 130,194 |  | 578 |  |

| Other creditors | 6,314 |  | 684,231 |  |

| Accrued expenses | 35,391 |  | 36,946 |  |

172,459 |  | 735,555 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans (see note 9) | - |  | 833,145 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans <1yr | - |  | 13,800 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 833,145 |  |

| KMP (High Wycombe) Limited (Registered number: 10514932) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | - |  | 846,945 |  |

| In March 2021 the company received loan advance of £1,380,000 from Handlesbanken Plc. This loan was secured by way of fixed and floating charge over all the property or undertaking of the company.

| Of the total loan amount £69,000 (5%) is payable by equal quarterly instalments over a period of 5 years and the balance of £1,311,000 (95%) is payable on maturity.

| As at the balance sheet date the outstanding loan balance was £NIL. (2024: £846,945).

11. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax

| On revaluation | - |  | 74,730 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 74,730 |  |

| Provided during year | (74,730 | ) |

| Accelerated capital allowances |

| Balance at 30 September 2025 | - |  |

12. | RELATED PARTY DISCLOSURES

| Included in other creditors are the amounts of £NIL (2024: £667,180) and £6,314 (2024: £17,051) owed by the company to KMP PropFin Ltd and KMP & Sons respectively. Both these entities are related parties. These loans are non-instalment and payable on demand.

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is not known.