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REGISTERED NUMBER: 07253190 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| M T MESSENGER ESTATES LIMITED |

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

| Page |

Company Information | 1 |

Accountants' Report | 2 |

Statement of Financial Position | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 8

M T MESSENGER ESTATES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | Mrs V Messenger

| Mrs L V Whytock

| Mr D H Clarke

| SECRETARY: | Mrs V Messenger

| REGISTERED OFFICE: | First Floor North

| 40 Oxford Road

| High Wycombe

| Buckinghamshire

| HP11 2EE

| REGISTERED NUMBER: | 07253190 (England and Wales)

| ACCOUNTANTS: | Seymour Taylor Limited

| First Floor North

| 40 Oxford Road

| High Wycombe

| Buckinghamshire

| HP11 2EE

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

M T MESSENGER ESTATES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M T Messenger Estates Limited for the year ended 30 November 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of M T Messenger Estates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of M T Messenger Estates Limited and state those matters that we have agreed to state to the Board of Directors of M T Messenger Estates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M T Messenger Estates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that M T Messenger Estates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M T Messenger Estates Limited. You consider that M T Messenger Estates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M T Messenger Estates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Seymour Taylor Limited

First Floor North

40 Oxford Road

High Wycombe

Buckinghamshire

HP11 2EE

3 July 2026

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,015,000 |  | 2,015,000 |  |

CURRENT ASSETS

Debtors | 5 | 10,523 |  | 21,320 |  |

Cash at bank | 615,136 |  | 864,776 |  |

625,659 |  | 886,096 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,048,137 |  | 1,367,681 |  |

NET CURRENT LIABILITIES | (422,478 | ) | (481,585 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,592,522 |  | 1,533,415 |  |

PROVISIONS FOR LIABILITIES | 156,091 |  | 156,091 |  |

NET ASSETS | 1,436,431 |  | 1,377,324 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Fair value reserve | 8 | 591,787 |  | 591,787 |  |

Retained earnings | 844,544 |  | 785,437 |  |

SHAREHOLDERS' FUNDS | 1,436,431 |  | 1,377,324 |  |

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

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

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

STATEMENT OF FINANCIAL POSITION - continued

30 NOVEMBER 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 Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

Mrs V Messenger - Director

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | GENERAL INFORMATION

| M T Messenger Estates Limited is a private company limited by shares and incorporated in England and Wales. The address of the company's registered office is First Floor North, 40 Oxford Road, High Wycombe, Buckinghamshire, HP11 2EE. The principal place of business is The Maples, Wycombe Road, Stokenchurch, Buckinghamshire, HP14 3RQ. The registered number is 07253190.

| The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

| The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value.

| The financial statements have been prepared on the going concern basis. Although at the statement of financial position date the company had net current liabilities of £422,478, the company's principal creditor is its shareholder. Given the company is able to rely on the support of its shareholder, the directors believe it is appropriate for the financial statements to be prepared on the going concern basis.

| Turnover

| Turnover represents the amount of rental income accruing during the year, exclusive of Value Added Tax.

| Investment property

| Investment properties are properties which are held either to earn rental income or for capital appreciation or for both.

| Investment properties are measured at cost upon initial recognition. The initial cost of the property comprises of its purchase price and any directly attributable expenditure including associated legal expenses.

| Subsequently, where the fair value can be measured reliably without undue cost or effort, investment property is measured at fair value at each reporting date with changes in fair value recognised in profit or loss in the period that they arise. No depreciation is provided in respect of investment properties applying the fair value model.

| If a reliable measure of fair value is not available without undue cost or effort for an item of investment property, the entity shall thereafter account for that item as a tangible fixed asset until a reliable measure of fair value becomes available.

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 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 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the statement of financial position. Finance costs and gains or losses relating to financial liabilities are included in the income statement. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Leasing commitments

| The company has entered into property leases on some of its investment property portfolio and has entered into assured shorthold tenancy agreements on its other investment properties. The rentals receivable in respect of the leases and tenancy agreements are recognised within turnover in the period to which they relate.

| In the event that lease incentives are given to enter in to the property leases, such incentives are recognised as an asset. The aggregate cost of incentives are recognised as a reduction of rental income on a straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of assets

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each statement of financial position date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the income statement unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Critical accounting estimates and judgements

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount 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 area for which estimation has been applied are considered to be in calculating impairments. Although this area is subject to judgement, this is not considered to be subject to significant estimation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 2,015,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,015,000 |  |

| At 30 November 2024 | 2,015,000 |  |

| The directors have revalued the freehold investment properties on the basis of open market value at the statement of financial position date and has recognised any gain/(loss) through the income statement.

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2014 | 87,859 |  |

| Valuation in 2016 | 92,252 |  |

| Valuation in 2018 | 21,179 |  |

| Valuation in 2021 | 696,535 |  |

| Valuation in 2022 | (20,000 | ) |

| Cost | 1,137,175 |  |

2,015,000 |  |

M T MESSENGER ESTATES LIMITED (REGISTERED NUMBER: 07253190)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,500 |  | 3,500 |  |

| Prepayments and accrued income | 7,023 |  | 17,820 |  |

10,523 |  | 21,320 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 441 |  | 533 |  |

| Corporation tax | 16,167 |  | 15,901 |  |

| Director's current account | 1,025,469 |  | 1,345,469 |  |

| Accruals and deferred income | 6,060 |  | 5,778 |  |

1,048,137 |  | 1,367,681 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | RESERVES

|  | Fair value reserve |  |

| £ |  |

| At 1 December 2024 |  |  | 591,787 |  |

| Revaluation of investment properties during the year |  |  | - |  |

| Realisation of fair value gain on disposal of investment properties |  |  | - |  |

| Deferred tax on revaluation of investment properties |  |  | - |  |

| At 30 November 2025 |  |  | 591,787 |  |

| The tax treatment of items included above is the recognition of the movement in the deferred tax liability which will be due on the sale of investment properties.