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Registration number: 16006663

The Shire Opportunity Limited
Annual Report and Unaudited Financial Statements
for the Period from 9 October 2024 to 31 October 2025

The Shire Opportunity Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

The Shire Opportunity Limited

Balance Sheet
as at 31 October 2025

| Note | 2025 £
Fixed assets |  |
Investment property | 4 | 185,926
Investments in group companies | 5 | 409,000
Other investments | 6 | 2,455,799
|  | 3,050,725
Current assets |  |
Cash at bank and in hand |  | 35,302
Creditors: Amounts falling due within one year | 7 | (2,712,908)
Net current liabilities |  | (2,677,606)
Total assets less current liabilities |  | 373,119
Provisions for liabilities |  | (45,200)
Net assets |  | 327,919
Capital and reserves |  |
Allotted, called up and fully paid share capital | 8 | 135
Profit and loss account |  | 327,784
Shareholders' funds |  | 327,919

Registration number: 16006663

The Shire Opportunity Limited

Balance Sheet
as at 31 October 2025 (continued)

For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 14 July 2026 and signed on its behalf by:

......................................... Mr N P Poole Director

The Shire Opportunity Limited

Notes to the Unaudited Financial Statements
for the Period from 9 October 2024 to 31 October 2025

1 | General information

The company is a private company limited by shares incorporated in England within the United Kingdom.
The company's registration number is 16006663.

The address of its registered office is:
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 0EE

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received for the rental of the investment properties.
The company recognises revenue when:
The amount of revenue can be reliably measured;
It is probable that future economic benefits will flow to the entity.

The Shire Opportunity Limited

Notes to the Unaudited Financial Statements
for the Period from 9 October 2024 to 31 October 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Investments in managed portfolios are initially measured at fair value, with changes in fair value recognised in profit or loss.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period was 0.

The Shire Opportunity Limited

Notes to the Unaudited Financial Statements
for the Period from 9 October 2024 to 31 October 2025 (continued)

4 | Investment properties

| 2025 £
Additions | 185,926
At 31 October | 185,926

There has been no valuation of investment property by an independent valuer.

5 | Investments in group companies

Subsidiaries | £
Cost or valuation
Additions | 3,358,464
Provision
Provision | 2,949,464
Carrying amount
At 31 October 2025 | 409,000

The Shire Opportunity Limited

Notes to the Unaudited Financial Statements
for the Period from 9 October 2024 to 31 October 2025 (continued)

6 | Other investments

| Investments at fair value £ | Total £
Cost or valuation
Additions | 2,275,000 | 2,275,000
Fair value adjustments | 180,799 | 180,799
At 31 October 2025 | 2,455,799 | 2,455,799
Carrying amount
At 31 October 2025 | 2,455,799 | 2,455,799

7 | Creditors

| 2025 £
Due within one year |
Trade creditors | 96
Corporation tax liability | 1,210
Accruals and deferred income | 1,200
Directors loan accounts | 2,710,402
| 2,712,908

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary A shares of £1 each | 100 | 100
Ordinary B shares of £1 each | 9 | 9
Ordinary C shares of £1 each | 26 | 26
| 135 | 135