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REGISTERED NUMBER: 09879865 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Elland Commercial Properties Limited

Elland Commercial Properties Limited (Registered number: 09879865)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company information | 1 |

Chartered accountants' report | 2 |

Balance sheet | 3 |

Notes to the financial statements | 4 |

Elland Commercial Properties Limited

Company Information

for the Year Ended 31 March 2026

| Directors: | Mr B Cameron

| Mrs H E Cameron

| Mrs C L Cameron Rodziewicz

| Mr J Cameron

| Registered office: | Lowfields Business Park

| Lowfields Way

| Elland

| United Kingdom

| HX5 9DA

| Registered number: | 09879865 (England and Wales)

| Accountants: | Langricks (Holmfirth) Limited

| 4 Greenfield Road

| Holmfirth

| West Yorkshire

| HD9 2JT

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Elland Commercial Properties 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 Balance sheet. Readers are cautioned that the Income statement 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 Elland Commercial Properties Limited for the year ended 31 March 2026 which comprise the Statement of income and retained earnings, Balance sheet 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 Elland Commercial Properties 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 Elland Commercial Properties Limited and state those matters that we have agreed to state to the Board of Directors of Elland Commercial Properties 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 Elland Commercial Properties Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Elland Commercial Properties 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 Elland Commercial Properties Limited. You consider that Elland Commercial Properties 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 Elland Commercial Properties 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.

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

24 June 2026

Elland Commercial Properties Limited (Registered number: 09879865)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 2 |  | 2 |  |

Investments | 5 | 100 |  | 100 |  |

102 |  | 102 |  |

Current assets

Debtors | 6 | 103,033 |  | 103,033 |  |

Cash at bank | 357 |  | 357 |  |

103,390 |  | 103,390 |  |

Net current assets | 103,390 |  | 103,390 |  |

Total assets less current liabilities | 103,492 |  | 103,492 |  |

Capital and reserves

Called up share capital | 202 |  | 202 |  |

Retained earnings | 103,290 |  | 103,290 |  |

103,492 |  | 103,492 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 Statement of income and retained earnings 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 J Cameron - Director

Elland Commercial Properties Limited (Registered number: 09879865)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Elland Commercial Properties 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.

| Intangible fixed assets - goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

| For the purpose of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated to are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the pro-rata on the basis of the carrying amount of each asset in the unit.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Elland Commercial Properties Limited (Registered number: 09879865)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial Instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions on the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 2 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2 |  |

| At 31 March 2025 | 2 |  |

| The goodwill balance relates to the value of the trade & assets of Elland Developments 2012 LLP, which were transferred to Elland Commercial Properties Limited in exchange for shares issued in Elland Commercial Properties Limited.

Elland Commercial Properties Limited (Registered number: 09879865)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 100 |  |

| NET BOOK VALUE

| At 31 March 2026 | 100 |  |

| At 31 March 2025 | 100 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed by group undertakings | 103,033 |  | 103,033 |  |

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.