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REGISTERED NUMBER: 10807667 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

UPPTON INVESTMENTS LIMITED

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| UPPTON INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr I Gluck

| Mr S Schapira

| Mr I C Gluck

| REGISTERED OFFICE: | 105 Eade Road

| OCC Building A

| 2nd Floor Unit 11a

| London

| N4 1TJ

| REGISTERED NUMBER: | 10807667 (England and Wales)

| ACCOUNTANTS: | DAS Accounting & Partners (UK) LLP

| 105 Eade Road

| OCC Building A

| 2nd Floor Unit 11a

| London

| N4 1TJ

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 5 | 2,700,000 |  | 2,700,000 |  |

CURRENT ASSETS

Debtors | 6 | 1,048,121 |  | 1,045,224 |  |

Cash at bank and in hand | 29,500 |  | 17,943 |  |

1,077,621 |  | 1,063,167 |  |

CREDITORS

Amounts falling due within one year | 7 | (753,655 | ) | (722,141 | ) |

NET CURRENT ASSETS | 323,966 |  | 341,026 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,023,966 |  | 3,041,026 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,765,120 | ) | (1,792,104 | ) |

PROVISIONS FOR LIABILITIES | 9 | (297,000 | ) | (297,000 | ) |

NET ASSETS | 961,846 |  | 951,922 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 10 | 961,836 |  | 951,912 |  |

961,846 |  | 951,922 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

BALANCE SHEET - continued

30 JUNE 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 Profit and Loss Account has not been delivered.

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

Mr I Gluck - Director

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Uppton Investments 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| The company's investment property is valued by the directors. The valuation of the company's property is inherently subjective, depending on many factors, including the individual nature of the property, its location and expected future net rental value, market yields and comparable market conditions. Therefore the valuation is subject to a degree of uncertainty and is made on the basis of assumptions which may not prove to be accurate, particularly in periods of difficult market or economic conditions.

| Turnover

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

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible reference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Taxation

| 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 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.

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024

| and 30 June 2025 | 2,700,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,700,000 |  |

| At 30 June 2024 | 2,700,000 |  |

| The directors are of the opinion that £2,700,000 represents the open market value of the company's investment property at 30 June 2025.

| The historical cost of the investment property is £1,511,448 (2024: £1,511,448)

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,048,121 |  | 1,045,224 |  |

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,166 |  | 10,000 |  |

| Trade creditors | 2,796 |  | 2,770 |  |

| Taxation | 5,780 |  | 3,303 |  |

| Other creditors | 735,913 |  | 706,068 |  |

753,655 |  | 722,141 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,765,120 |  | 1,792,104 |  |

| Bank loans of £1,765,620 are secured by legal charges over the company's investment property.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 297,000 |  | 297,000 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 297,000 |  |

| Balance at 30 June 2025 | 297,000 |  |

| The provision for deferred tax is in relation to timing differences in respect of the revaluation of investment properties.

10. | RESERVES

| Retained

| earnings

£ |

| At 1 July 2024 | 951,912 |  |

| Profit for the year | 9,924 |  |

| At 30 June 2025 | 961,836 |  |

UPPTON INVESTMENTS LIMITED (REGISTERED NUMBER: 10807667) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

11. | RELATED PARTY DISCLOSURES

| Other debtors include an amount of £525,000 due from a company which has a director in common with the company. The loan bears interest at 3.7% (2024: 3.7%) per annum and is repayable on demand.

| Other creditors include amounts of £719,263 (2024: £686,467) due to companies which have a director in common with the company. The amounts are interest free and repayable on demand.