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REGISTERED NUMBER: 06285814 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | V K Kapoor

| REGISTERED OFFICE: | 1st Floor

| 18-19 Jockey's Fields

| London

| WC1R 4BW

| REGISTERED NUMBER: | 06285814 (England and Wales)

| ACCOUNTANTS: | Mehta & Tengra

| Chartered Accountants

| 9 Berners Place

| London

| W1T 3AD

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 469 |  | - |  |

Investments | 5 | 409,788 |  | 409,788 |  |

410,257 |  | 409,788 |  |

CURRENT ASSETS

Debtors | 6 | 1,665,176 |  | 1,701,700 |  |

Cash at bank | 139,939 |  | 37,766 |  |

1,805,115 |  | 1,739,466 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,705,947 | ) | (1,686,083 | ) |

NET CURRENT ASSETS | 99,168 |  | 53,383 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 509,425 |  | 463,171 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 500 |  | 500 |  |

Retained earnings | 10 | 508,925 |  | 462,671 |  |

SHAREHOLDERS' FUNDS | 14 | 509,425 |  | 463,171 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

BALANCE SHEET - continued

31 DECEMBER 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 approved by the director and authorised for issue on 23 June 2026 and were signed by:

V K Kapoor - Director

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Westcourt Real Estate Development 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. | 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.

| 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 | - | 25% on cost

| Computer equipment | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 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.

| Pension costs and other post-retirement benefits

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 1,150 |  | 5,718 |  | 6,868 |  |

| Additions | - |  | 625 |  | 625 |  |

| At 31 December 2025 | 1,150 |  | 6,343 |  | 7,493 |  |

| DEPRECIATION

| At 1 January 2025 | 1,150 |  | 5,718 |  | 6,868 |  |

| Charge for year | - |  | 156 |  | 156 |  |

| At 31 December 2025 | 1,150 |  | 5,874 |  | 7,024 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 469 |  | 469 |  |

| At 31 December 2024 | - |  | - |  | - |  |

5. | FIXED ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Shares in group undertakings | 332,570 |  | 332,570 |  |

| Investment in convertible

| debentures | 77,218 |  | 77,218 |  |

409,788 |  | 409,788 |  |

| Additional information is as follows:

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 332,570 |  |

| NET BOOK VALUE

| At 31 December 2025 | 332,570 |  |

| At 31 December 2024 | 332,570 |  |

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | FIXED ASSET INVESTMENTS - continued

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Westcourt Real Estate (Europe) Ltd

| Registered office:

| Nature of business: Property development & consultancy

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | (7,761 | ) | (102,161 | ) |

| Profit for the year | 94,500 |  | 4,914 |  |

| Convertible

| debentures

£ |

| At 1 January 2025

| and 31 December 2025 | 77,218 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 205,820 |  | 241,346 |  |

| Other debtors | 11,072 |  | 11,072 |  |

| Amount owed by related

| companies | 718,739 |  | 537,883 |  |

| Amount owed by subsidiary

| company | 191,288 |  | 335,581 |  |

| Directors' loan accounts | 326,056 |  | 302,120 |  |

| Corporation tax recoverable | 199,146 |  | 191,068 |  |

| Social security & other taxes | - |  | 32,241 |  |

| Accrued income | 9,562 |  | 14,008 |  |

| Prepayments | 3,493 |  | 36,381 |  |

1,665,176 |  | 1,701,700 |  |

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 19,611 |  | 37,971 |  |

| Trade creditors | 235,947 |  | 177,243 |  |

| Corporation tax | 46,297 |  | 71,978 |  |

| Social security and other taxes | 2,444 |  | 291 |  |

| Other creditors | 8,307 |  | 24,773 |  |

| Amount owed to companies

| under common control | 1,227,989 |  | 1,362,578 |  |

| Deferred income | 11,250 |  | 11,250 |  |

| Accrued expenses | 154,102 |  | (1 | ) |

1,705,947 |  | 1,686,083 |  |

8. | LOANS

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

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 19,611 |  | 37,971 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 500 | Ordinary | £1 | 500 |  | 500 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 462,671 |  |

| Profit for the year | 46,254 |  |

| At 31 December 2025 | 508,925 |  |

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| V K Kapoor

| Balance outstanding at start of year | 302,120 |  | 234,494 |  |

| Amounts advanced | 141,633 |  | 118,174 |  |

| Amounts repaid | (117,697 | ) | (50,548 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 326,056 |  | 302,120 |  |

| Interest of £10,645 was paid on overdrawn director's loan account.

12. | RELATED PARTY DISCLOSURES

| V K Kapoor is a director and shareholders of the following companies. |

| Company 1. During the year the Company paid consultancy fees of £114,000(2024:£30,000). At the | balance sheet date amount owed from this company was £267,471(2024:£209,967) and amount due to this company was £114,000.

| Company 3. During the year the Company paid consultancy fees of £40,869. At the balance sheet date | amount owed from this company was £40,869.

| Company 4. During the year the Company paid rent and service charges of £76,500(2024:£76,500) to | this company. At the balance sheet date £1,234,489(2024:£1,364,878) was due to this company.

| Company 5. During the year the Company paid services to this company in the sum of | £222,728(2024:£10,000). At the balance sheet date £327,665(2024:£327,665) was due from this company and amount due to this company was £NIL(2024:£10,000).

| Company 6. During the year the Company received consultancy fees of £16,437. At the balance sheet | date £200,850(2024:£349,589) was due from this company.

| Company 8. During the year the Company paid services to this company in the sum of | £NIL(2024:£40,000). At the balance sheet date owed to this company was £110,000(2024:£110,000).

| Company 9. At the balance sheet date £172,210(2024:£182,593) was due from this company. |

| Company 10. At the balance sheet date amount due from this company £251(2024:£251). |

13. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is V K Kapoor.

WESTCOURT REAL ESTATE DEVELOPMENT

LIMITED (REGISTERED NUMBER: 06285814)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

14. | RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025 | 2024 |

£ | £ |

| Profit for the financial year | 46,254 |  | 26,493 |  |

| Net addition to shareholders' funds | 46,254 |  | 26,493 |  |

| Opening shareholders' funds | 463,171 |  | 436,678 |  |

| Closing shareholders' funds | 509,425 |  | 463,171 |  |