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REGISTERED NUMBER: 12413906 (England and Wales)

| DOMVS London (Canfield Place) Ltd |

| Report of the Directors and |

| Financial Statements |

| for the Year Ended 31 December 2025 |

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Report of the Independent Auditors | 3 |

Statement of Profit or Loss and Other Comprehensive Income | 6 |

Statement of Financial Position | 7 |

Statement of Changes in Equity | 8 |

Statement of Cash Flows | 9 |

Notes to the Statement of Cash Flows | 10 |

Notes to the Financial Statements | 11 |

DOMVS London (Canfield Place) Ltd

Company Information

for the year ended 31 December 2025

| DIRECTORS: | SJ Allsop

| A Aslam

| REGISTERED OFFICE: | Bridge House

| 12 Market Street

| Glossop

| Derbyshire

| SK13 8AR

| REGISTERED NUMBER: | 12413906 (England and Wales)

| AUDITORS: | McMillan & Co LLP

| Chartered Accountants and

| Statutory Auditor

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Report of the Directors

for the year ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

SJ Allsop

A Aslam

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with UK-adopted international accounting standards. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, McMillan & Co LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006.

ON BEHALF OF THE BOARD:

A Aslam - Director

30 June 2026

Report of the Independent Auditors to the Members of

DOMVS London (Canfield Place) Ltd

Opinion

We have audited the financial statements of DOMVS London (Canfield Place) Ltd (the 'company') for the year ended 31 December 2025 which comprise the Statement of Profit or Loss and Other Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and International Financial Reporting Standards (IFRSs) as adopted by the UK.

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- | have been properly prepared in accordance with IFRSs as adopted by the UK; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

DOMVS London (Canfield Place) Ltd

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

Report of the Independent Auditors to the Members of

DOMVS London (Canfield Place) Ltd

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions,

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators including the Health and Safety Executive, and the company's legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrea Gerring FCA (Senior Statutory Auditor)

for and on behalf of McMillan & Co LLP

Chartered Accountants and

Statutory Auditor

13 July 2026

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Statement of Profit or Loss and Other Comprehensive Income

for the year ended 31 December 2025

2025 | 2024 |

| Notes | £ | £

CONTINUING OPERATIONS

Revenue | - |  | - |  |

Administrative expenses | (10,191 | ) | (12,142 | ) |

OPERATING LOSS | (10,191 | ) | (12,142 | ) |

LOSS BEFORE INCOME TAX | 4 | (10,191 | ) | (12,142 | ) |

Income tax | 5 | - |  | - |  |

LOSS FOR THE YEAR | (10,191 | ) | (12,142 | ) |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | (10,191 | ) | (12,142 | ) |

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Statement of Financial Position

31 December 2025

2025 | 2024 |

| Notes | £ | £

ASSETS

CURRENT ASSETS

Inventories | 6 | 3,716,617 |  | 3,544,888 |  |

Trade and other receivables | 7 | 787 |  | 39,932 |  |

Cash and cash equivalents | 8 | 61,349 |  | 6,649 |  |

3,778,753 |  | 3,591,469 |  |

TOTAL ASSETS | 3,778,753 |  | 3,591,469 |  |

EQUITY

SHAREHOLDERS' EQUITY

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | (610,307 | ) | (600,116 | ) |

TOTAL EQUITY | (610,207 | ) | (600,016 | ) |

LIABILITIES

CURRENT LIABILITIES

Trade and other payables | 11 | 4,388,960 |  | 4,191,485 |  |

TOTAL LIABILITIES | 4,388,960 |  | 4,191,485 |  |

TOTAL EQUITY AND LIABILITIES | 3,778,753 |  | 3,591,469 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

A Aslam - Director

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Statement of Changes in Equity

for the year ended 31 December 2025

Called up |  |

share | Retained | Total |

capital | earnings | equity |

| £ | £ | £

Balance at 1 January 2024 | 100 |  | (587,974 | ) | (587,874 | ) |

Changes in equity

Total comprehensive income | - |  | (12,142 | ) | (12,142 | ) |

Balance at 31 December 2024 | 100 |  | (600,116 | ) | (600,016 | ) |

Changes in equity

Total comprehensive income | - |  | (10,191 | ) | (10,191 | ) |

Balance at 31 December 2025 | 100 |  | (610,307 | ) | (610,207 | ) |

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Statement of Cash Flows

for the year ended 31 December 2025

2025 | 2024 |

| Notes | £ | £

Cash flows from operating activities

Cash generated from operations | 1 | (145,300 | ) | (115,883 | ) |

Net cash from operating activities | (145,300 | ) | (115,883 | ) |

Cash flows from investing activities

Amounts advanced by Group companies | 200,000 |  | 110,000 |  |

Net cash from investing activities | 200,000 |  | 110,000 |  |

Increase/(decrease) in cash and cash equivalents | 54,700 |  | (5,883 | ) |

Cash and cash equivalents at beginning of year | 2 | 6,649 |  | 12,532 |  |

Cash and cash equivalents at end of year | 2 | 61,349 |  | 6,649 |  |

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Notes to the Statement of Cash Flows

for the year ended 31 December 2025

1. | RECONCILIATION OF LOSS BEFORE INCOME TAX TO CASH GENERATED FROM OPERATIONS

2025 | 2024 |

| £ | £

| Loss before income tax | (10,191 | ) | (12,142 | ) |

| Increase in inventories | (171,729 | ) | (106,087 | ) |

| Decrease in trade and other receivables | 39,145 |  | 2,905 |  |

| Decrease in trade and other payables | (2,525 | ) | (559 | ) |

| Cash generated from operations | (145,300 | ) | (115,883 | ) |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

| Year ended 31 December 2025

| 31/12/25 |  | 1/1/25

| £ | £

| Cash and cash equivalents | 61,349 |  | 6,649 |  |

| Year ended 31 December 2024

| 31/12/24 |  | 1/1/24

| £ | £

| Cash and cash equivalents | 6,649 |  | 12,532 |  |

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| DOMVS London (Canfield Place) 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 (£).

| The amounts in the financial statements have been rounded to the nearest £1.

2. | ACCOUNTING POLICIES

| Basis of preparation

| These financial statements have been prepared in accordance with UK-adopted international accounting standards and with those parts of the Companies Act 2006 applicable to companies reporting under IFRS. The financial statements have been prepared under the historical cost convention.

| Going concern

| The financial statements have been prepared on a going concern basis which the directors consider to be appropriate.

| The directors are of the opinion that the company will have sufficient funds to meet its liabilities as they fall due. Funds will be provided through funding from the ultimate parent company, Select Group Limited, if required.

| The directors have considered the ability of Select Group Limited to provide financial support based on information provided by Select Group Limited. The ability of Select Group Limited to continue to provide this support is dependent on the group achieving its own cash flow forecast and the continued availability of shareholder loans to the Group.

| Based on these indications, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.

| Critical accounting judgements and key sources of estimation uncertainty

| The critical accounting judgements and sources of some uncertainty is both the future construction cost and future sales value of the properties to be developed.

| The company has undertaken a professional design and build tender process, and has used current rates to determine future sales value. There is inherent uncertainty in both the cost to build and the future sales values.

| Cash and cash equivalents

| Cash represents cash in hand and deposits held on demand with financial institutions. Cash equivalents are short-term, highly-liquid investments with original maturities of three months or less (as at their date of acquisition). Cash equivalents are readily convertible to known amounts of cash and subject to an insignificant risk of change in that cash value.

| In the presentation of the Statement of Cash Flows, cash and cash equivalents also include bank overdrafts. Any such overdrafts are shown within borrowings under ‘current liabilities’ on the Statement of Financial Position.

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Trade and other debtors/creditors

| Trade and other debtors are recognised and measured at transaction price less attributable transaction costs. Trade and other creditors are also recognised and measured at transaction price plus attributable transaction costs.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the Company's cash management are included as a component of cash and cash equivalents for the purpose only of the cash flow statement.

| Inventories

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stocks are stated at the lower of cost and net realisable value. For work in progress relating to development costs, cost is taken as the direct costs of acquiring the land and property from third parties and includes, where appropriate, an element of site overheads. These costs are allocated to discrete units on a systematic basis depending on the nature of the costs themselves. Stock held for sale relates to property developments that are being sold by the company within the normal course of business.

| Taxation

| Current taxes are based on the results shown in the financial statements and are calculated according to local tax rules, using tax rates enacted or substantially enacted by the statement of financial position date.

| Financing expenses and income

| Financing expenses include interest payable, finance charges on shares classified as liabilities and finance charges on lease liabilities recognised in profit or loss using the effective interest method, unwinding of the discount on provisions, and net foreign exchange losses that are recognised in the income statement. Borrowing costs that are directly attributable to the acquisition, construction or production of an asset that takes a substantial time to be prepared for use, are capitalised as part of the cost of that asset.

| Financing income comprise interest receivable on funds invested, dividend income, interest income on lease receivables and net foreign exchange gains.

| Interest income and interest payable is recognised in profit or loss as it accrues, using the effective interest method. Dividend income is recognised in the income statement on the date the entity's right to receive payments is established. Foreign currency gains and losses are reported on a net basis.

3. | EMPLOYEES AND DIRECTORS

| There were no staff costs for the year ended 31 December 2025 nor for the year ended 31 December 2024.

| The average number of employees during the year was NIL (2024 - NIL).

2025 | 2024 |

| £ | £

| Directors' remuneration | - |  | - |  |

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | LOSS BEFORE INCOME TAX

| The loss before income tax is stated after charging:

2025 | 2024 |

| £ | £

| Auditors' remuneration | 6,400 |  | 6,120 |  |

5. | INCOME TAX

| Analysis of tax expense

| No liability to UK corporation tax arose for the year ended 31 December 2025 nor for the year ended 31 December 2024.

6. | INVENTORIES

2025 | 2024 |

| £ | £

| Work in progress | 3,716,617 |  | 3,544,888 |  |

7. | TRADE AND OTHER RECEIVABLES

2025 | 2024 |

| £ | £

| Current:

| Trade debtors | - |  | 36,090 |  |

| Other debtors | 100 |  | 100 |  |

| VAT | 687 |  | 3,742 |  |

787 |  | 39,932 |  |

8. | CASH AND CASH EQUIVALENTS

2025 | 2024 |

| £ | £

| Bank accounts | 61,349 |  | 6,649 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

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

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

10. | RESERVES

Retained |

earnings |

| £

| At 1 January 2025 | (600,116 | ) |

| Deficit for the year | (10,191 | ) |

| At 31 December 2025 | (610,307 | ) |

11. | TRADE AND OTHER PAYABLES

2025 | 2024 |

| £ | £

| Current:

| Trade creditors | - |  | 1,505 |  |

| Amounts owed to group undertakings | 4,380,860 |  | 4,180,860 |  |

| Accruals and deferred income | 8,100 |  | 9,120 |  |

4,388,960 |  | 4,191,485 |  |

12. | RELATED PARTY DISCLOSURES

| During the year the company had an outstanding loan from Select Developments Limited of £3,131,964 (2024: £3,131,964). There are no set repayment terms and the loan has been disclosed as due within 1 year.

| As at the year end, the company owed Select Investments Limited £661,490 (2024: £611,490) and 52 Avenue Road Limited £587,406 (2024: £387,406).

| All companies are under common control, and none of the balances attract interest.

13. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Select Investments Limited, a company registered in the Jabel Ali Free Trade Zone in the United Arab Emirates. This is a wholly owned subsidiary of Select Group Limited. The consolidated financial statements of Select Investments Limited and Select Group Limited are not publicly available. The ultimate controlling party is Rahail Aslam.

DOMVS London (Canfield Place) Ltd (Registered number: 12413906)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

14. | NEW AND REVISED STANDARDS | IN ISSUE BUT NOT YET EFFECTIVE

| Adoption of new and revised Standards

| New and amended IFRS Standards that are effective for the current year

| In the current year, the Company has adopted all the new and revised Standards and Interpretations issued by the International Accounting Standards Board (the IASB) and the International Financial Reporting Interpretations Committee (the IFRIC) of the IASB that are relevant to its operations and effective for an annual period that begins on or after 1 January 2025 all of which were endorsed in the UK. Their adoption has not had any material impact on the disclosures or on the amounts reported in these financial statements.

| - |  | Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability |  |

| - |  | Amendments to IFRS Practice Statement 1 Management Commentary |  |

| The Company has not adopted early any standards, interpretations or amendments that have been issued but are not yet effective.

| Standards and interpretations published, but not yet applicable for the annual period beginning on 1 January 2026

| At the date of authorisation of these financial statement, the Company has not applied the following new and revised IFRS Standards and Interpretations that have been issued but are not yet effective and, in some cases, had not yet been adopted by the EU:

| - |  | Amendments to IFRS 7 Amendments to the Classification and Measurement of Financial Instruments (applicable for annual periods beginning on or after 1 January 2026) |  |

| - |  | Amendments to IFRS 9 Contracts referencing Nature-dependent Electricity (applicable for annual periods beginning on or after 1 January 2026) |  |

| - |  | Amendments to Annual Improvements to IFRS Accounting Standards - Volume 11 (applicable for annual periods beginning on or after 1 January 2026) |  |

| - |  | Amendments to IFRS 18 Presentation and Disclosure in Financial Statements (applicable for annual periods beginning on or after 1 January 2027) |  |

| - |  | Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures (applicable for annual periods beginning on or after 1 January 2027) |  |

| - |  | Amendments to IAS 21 Translation to a Hyperinflationary Presentation Currency (applicable for annual periods beginning on or after 1 January 2027) |  |