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REGISTERED NUMBER: 12613902 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Kirk Property Group Ltd

Kirk Property Group Ltd (Registered number: 12613902)

Contents of the Financial Statements

for the Year Ended 31 May 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Kirk Property Group Ltd

Company Information

for the Year Ended 31 May 2026

| DIRECTOR: | Mr D Kirk

| REGISTERED OFFICE: | Hornbeam Business Park Unit K

| Hornbeam Road

| North Walsham

| Norfolk

| NR28 0FX

| REGISTERED NUMBER: | 12613902 (England and Wales)

| ACCOUNTANTS: | H&M Accountancy Solutions Ltd

| Nelson House

| 13 Mundesley Road

| North Walsham

| Norfolk

| NR28 0DA

Kirk Property Group Ltd (Registered number: 12613902)

Balance Sheet

31 May 2026

| 31.5.26 | 31.5.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 47,955 |  | 44,098 |  |

Investment property | 5 | 1,916,677 |  | 1,916,677 |  |

1,964,632 |  | 1,960,775 |  |

CURRENT ASSETS

Debtors | 6 | 13,854 |  | 14,427 |  |

Cash at bank | 5,518 |  | 3,606 |  |

19,372 |  | 18,033 |  |

CREDITORS

Amounts falling due within one year | 7 | 26,355 |  | 5,295 |  |

NET CURRENT (LIABILITIES)/ASSETS | (6,983 | ) | 12,738 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,957,649 |  | 1,973,513 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,541,231 | ) | (1,544,731 | ) |

PROVISIONS FOR LIABILITIES | 9 | (118,866 | ) | (118,866 | ) |

NET ASSETS | 297,552 |  | 309,916 |  |

Kirk Property Group Ltd (Registered number: 12613902)

Balance Sheet - continued

31 May 2026

| 31.5.26 | 31.5.25 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Fair value reserve | 11 | 305,236 |  | 305,236 |  |

Retained earnings | (7,784 | ) | 4,580 |  |

SHAREHOLDERS' FUNDS | 297,552 |  | 309,916 |  |

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

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

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 10 July 2026 and were signed by:

Mr D Kirk - Director

Kirk Property Group Ltd (Registered number: 12613902)

Notes to the Financial Statements

for the Year Ended 31 May 2026

1. | STATUTORY INFORMATION

| Kirk Property Group 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.

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.

| 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.

| Depreciation:

| Plant & Machinery - 25% reducing balance

| Fixtures & Fittings - 25% reducing balance

| 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 balance sheet date.

Kirk Property Group Ltd (Registered number: 12613902)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

2. | 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.

| 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 3 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 June 2025 | 30,059 |  | 66,119 |  | 96,178 |  |

| Additions | 15,789 |  | 4,071 |  | 19,860 |  |

| Disposals | (14,956 | ) | - |  | (14,956 | ) |

| At 31 May 2026 | 30,892 |  | 70,190 |  | 101,082 |  |

| DEPRECIATION

| At 1 June 2025 | 21,850 |  | 30,230 |  | 52,080 |  |

| Charge for year | 3,416 |  | 9,481 |  | 12,897 |  |

| Eliminated on disposal | (11,850 | ) | - |  | (11,850 | ) |

| At 31 May 2026 | 13,416 |  | 39,711 |  | 53,127 |  |

| NET BOOK VALUE

| At 31 May 2026 | 17,476 |  | 30,479 |  | 47,955 |  |

| At 31 May 2025 | 8,209 |  | 35,889 |  | 44,098 |  |

| Depreciation - 25% reducing balance

Kirk Property Group Ltd (Registered number: 12613902)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2025

| and 31 May 2026 | 1,916,677 |  |

| NET BOOK VALUE

| At 31 May 2026 | 1,916,677 |  |

| At 31 May 2025 | 1,916,677 |  |

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

| 31.5.26 |  | 31.5.25

£ | £ |

| Trade debtors | 4,000 |  | 4,501 |  |

| Prepayments | 9,854 |  | 9,926 |  |

13,854 |  | 14,427 |  |

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

| 31.5.26 |  | 31.5.25

£ | £ |

| Trade creditors | 22,868 |  | 594 |  |

| Tax | (15 | ) | (15 | ) |

| Social security and other taxes | (625 | ) | 1,227 |  |

| VAT | 2,727 |  | 2,054 |  |

| Accrued expenses | 1,400 |  | 1,435 |  |

26,355 |  | 5,295 |  |

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

| 31.5.26 |  | 31.5.25

£ | £ |

| Other creditors | 459,974 |  | 474,974 |  |

| Directors' loan accounts | 1,081,257 |  | 1,069,757 |  |

1,541,231 |  | 1,544,731 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.5.26 |  | 31.5.25

£ | £ |

| Deferred tax

| Accelerated capital allowances | 118,866 |  | 118,866 |  |

Kirk Property Group Ltd (Registered number: 12613902)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 June 2025 | 118,866 |  |

| Balance at 31 May 2026 | 118,866 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.26 |  | 31.5.25

| value: | £ | £ |

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

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 June 2025

| and 31 May 2026 | 305,236 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

| 31.5.26 |  | 31.5.25

£ | £ |

| Mr D Kirk

| Balance outstanding at start of year | 1,069,757 |  | 1,028,997 |  |

| Amounts advanced | 12,500 |  | 40,760 |  |

| Amounts repaid | (1,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,081,257 |  | 1,069,757 |  |

13. | RELATED PARTY DISCLOSURES

| At the end of the year, the company had loans totalling £403,000 (2025 - £403,000 from Suishui

| Limited, a company of which Mr D Kirk is a director.

| Mr A Kirk, a shareholder of the company, also has a loan of £56,974 (2025 - £71,974). Both amounts are included within other creditors due over one year.