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REGISTERED NUMBER: 09881921 (England and Wales)

| Financial Statements

| for the Year Ended 31 October 2025

| for

| Arcas Properties Ltd

Arcas Properties Ltd (Registered number: 09881921)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Arcas Properties Ltd

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | R Rouach

| A Rouach

| SECRETARY: | R Rouach

| REGISTERED OFFICE: | c/o Parker Cavendish, Suite 301

| Stanmore Business and Innovation Centre

| Howard Road

| Stanmore

| Middlesex

| HA7 1FW

| REGISTERED NUMBER: | 09881921 (England and Wales)

| ACCOUNTANTS: | Parker Cavendish

| Chartered Accountants

| Suite 301, Stanmore Business

| and Innovation Centre

| Howard Road

| Stanmore

| Middlesex

| HA7 1FW

Arcas Properties Ltd (Registered number: 09881921)

Statement of Financial Position

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 106 |  | 100 |  |

Investment property | 6 | 6,462,467 |  | 6,435,042 |  |

6,462,573 |  | 6,435,142 |  |

CURRENT ASSETS

Debtors | 7 | 2,641,783 |  | 242,433 |  |

Cash at bank | 5,321 |  | 29,156 |  |

2,647,104 |  | 271,589 |  |

CREDITORS

Amounts falling due within one year | 8 | (6,695,578 | ) | (379,860 | ) |

NET CURRENT LIABILITIES | (4,048,474 | ) | (108,271 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,414,099 |  | 6,326,871 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (2,500,197 | ) | (6,317,802 | ) |

PROVISIONS FOR LIABILITIES | (131,021 | ) | - |  |

NET (LIABILITIES)/ASSETS | (217,119 | ) | 9,069 |  |

CAPITAL AND RESERVES

Called up share capital | 60 |  | 60 |  |

Other reserves | 393,062 |  | - |  |

Retained earnings | (610,241 | ) | 9,009 |  |

(217,119 | ) | 9,069 |  |

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

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

Arcas Properties Ltd (Registered number: 09881921)

Statement of Financial Position - continued

31 October 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 9 July 2026 and were signed on its behalf by:

A Rouach - Director

Arcas Properties Ltd (Registered number: 09881921)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Arcas Properties Ltd 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Arcas Properties Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Income is recognised when rental income is received.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33.33% on cost and 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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.

| 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

| 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 2 (2024 - 3 ) .

Arcas Properties Ltd (Registered number: 09881921)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 107,218 |  |

| DEPRECIATION

| At 1 November 2024

| and 31 October 2025 | 107,218 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 November 2024 | 100 |  |

| Additions | 6 |  |

| At 31 October 2025 | 106 |  |

| NET BOOK VALUE

| At 31 October 2025 | 106 |  |

| At 31 October 2024 | 100 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 6,435,042 |  |

| Additions | 27,425 |  |

| At 31 October 2025 | 6,462,467 |  |

| NET BOOK VALUE

| At 31 October 2025 | 6,462,467 |  |

| At 31 October 2024 | 6,435,042 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2021 | 177,486 |  |

| Valuation in 2022 | 150,000 |  |

| Valuation in 2023 | 196,597 |  |

| Cost | 5,938,384 |  |

6,462,467 |  |

| Investment property was valued on an open market basis on 31 October 2025 by the directors .

Arcas Properties Ltd (Registered number: 09881921)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 2,606,572 |  | - |  |

| Other debtors | 35,211 |  | 242,433 |  |

2,641,783 |  | 242,433 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 45,303 |  | 6,628 |  |

| Amounts owed to group undertakings | 3,246,156 |  | 32,799 |  |

| Taxation and social security | 1,214 |  | 1,582 |  |

| Other creditors | 3,402,905 |  | 338,851 |  |

6,695,578 |  | 379,860 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 2,500,197 |  | 2,500,295 |  |

| Other creditors | - |  | 3,817,507 |  |

2,500,197 |  | 6,317,802 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 2,500,197 |  | 2,500,295 |  |

| Coutts have provided interest only mortgages, secured against the investment property of the company. The total balance is repayable on 31 August 2028.

11. | RELATED PARTY DISCLOSURES

| Included within other creditors due in less than one year is an aggregated amount of £230,775 (2024: £230,775) due to the directors. The balance has been provided unsecured, interest free and is repayable on demand.

| Included within other creditors due in less than one year is an amount of £3,114,244 (2024: £3,817,507 other creditors due in more than one year) relating to a loan provided by the directors and secured against the companies investment property. Interest may be charged at a rate of 2.5% above the Bank of England base rate. During the year interest of £nil (2024: £nil) was charged. The loan is repayable on demand.

| Included within amounts owed by group undertakings are amounts of £2,588,378 (2024: £nil), £6,681 (2024: £nil) and £11,513 (2024: £nil) due from Wangford Group Investments Limited, Nomita Investments Limited and Nomita (Watford 1) Limited respectively. All balances have been provided unsecured, interest free and are repayable on demand.

| Included within amounts owed to group undertakings are amounts of £39,196 (2024: £32,799) and £3,206,960 (2024: £nil) due to Arcas Property Management Services Limited and Nomita (Leeds 1) Limited respectively. All balances have been provided unsecured, interest free and are repayable on demand.