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REGISTERED NUMBER: 08171226 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2026 |

| FOR |

| ESTEREL ESTATES LIMITED |

ESTEREL ESTATES LIMITED (REGISTERED NUMBER: 08171226)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

ESTEREL ESTATES LIMITED (REGISTERED NUMBER: 08171226)

STATEMENT OF FINANCIAL POSITION

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,182,923 |  | 1,182,923 |  |

CURRENT ASSETS

Debtors | 5 | 1,020 |  | 1,020 |  |

Cash at bank | 2,312 |  | 4,024 |  |

3,332 |  | 5,044 |  |

CREDITORS

Amounts falling due within one year | 6 | 328,056 |  | 333,506 |  |

NET CURRENT LIABILITIES | (324,724 | ) | (328,462 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 858,199 |  | 854,461 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 879,961 |  | 879,548 |  |

NET LIABILITIES | (21,762 | ) | (25,087 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Retained earnings | (21,962 | ) | (25,287 | ) |

SHAREHOLDERS' FUNDS | (21,762 | ) | (25,087 | ) |

ESTEREL ESTATES LIMITED (REGISTERED NUMBER: 08171226)

STATEMENT OF FINANCIAL POSITION - continued

31 JANUARY 2026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

Mr G Laidlaw - Director

ESTEREL ESTATES LIMITED (REGISTERED NUMBER: 08171226)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Esterel Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08171226

| Registered office: | 1 Studdal Farm Cottage

| Homestead Lane

| Studdal

| Kent

| CT15 5BL

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.

| GOING CONCERN

| The company's balance sheet shows a net deficit shareholders fund position. However, the director's have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

| 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 Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

ESTEREL ESTATES LIMITED (REGISTERED NUMBER: 08171226)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

4. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 February 2025

| and 31 January 2026 | 1,182,923 |  |

| Net book value

| At 31 January 2026 | 1,182,923 |  |

| At 31 January 2025 | 1,182,923 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 1,020 |  | 1,020 |  |

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

2026 | 2025 |

£ | £ |

| Other creditors | 328,056 |  | 333,506 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans (see note 8) | 879,961 |  | 879,548 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 879,961 |  | 879,548 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2026 | 2025 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 879,961 |  | 879,548 |  |

| At 31st January 2026, there exists fixed and floating charges in favour of Metro Bank PLC in respect of charges dated 28th November 2018 and in favour of Aldermore Bank PLC in respect of charges dated 15th May 2024 against all properties held under the company.

ESTEREL ESTATES LIMITED (REGISTERED NUMBER: 08171226)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

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

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

200 |  | 200 |  |