BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the origination and servicing of real estate loans. 10 July 2026 0 0 13468731 2025-12-31 13468731 2024-12-31 13468731 2023-12-31 13468731 2025-01-01 2025-12-31 13468731 2024-01-01 2024-12-31 13468731 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13468731 uk-curr:PoundSterling 2025-01-01 2025-12-31 13468731 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 13468731 uk-core:ShareCapital 2025-12-31 13468731 uk-core:ShareCapital 2024-12-31 13468731 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 13468731 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 13468731 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 13468731 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 13468731 uk-bus:FRS102 2025-01-01 2025-12-31 13468731 2025-01-01 2025-12-31 13468731 uk-bus:Director1 2025-01-01 2025-12-31 13468731 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Waypoint Real Estate Finance Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Waypoint Real Estate Finance Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The principal activity of the company is the origination and servicing of real estate loans.

Directors

The directors who served during the financial year are as follows:

Mr Nicholas John Gregory

Mr Michael Edward Riley

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of directors' Responsibilities and Declaration on Unaudited Financial Statements

The directors made the following statement in respect of the unaudited financial statements:

"General responsibilities

The directors are responsible for preparing the Directors' Report 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 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 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.

Directors' declaration on unaudited financial statements

In relation to the financial statements comprising the Abridged Profit and Loss Account, the Abridged Balance Sheet, the Statement of Changes in Equity and the related notes:

The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The directors confirm that they have made available all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The directors confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the financial year ended 31 December 2025."

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Nicholas John Gregory

Director

10 July 2026

Waypoint Real Estate Finance Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Administrative expenses |  | (71,589) |  | -
|  | ───────── |  | ─────────
(Loss)/profit before taxation |  | (71,589) |  | -
Tax on (loss)/profit |  | - |  | -
|  | ───────── |  | ─────────
(Loss)/profit for the financial year |  | (71,589) |  | -
|  | ───────── |  | ─────────
Total comprehensive income |  | (71,589) |  | -
|  | ═════════ |  | ═════════

Waypoint Real Estate Finance Limited

Company Registration Number: 13468731

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Creditors:

amounts falling due after more than one year |  |  | (71,588) |  | -
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (71,588) |  | -
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | -
Retained earnings |  |  | (71,589) |  | -
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (71,588) |  | -
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 10 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Nicholas John Gregory |  |  |  |  |
Director |  |  |  |  |

Waypoint Real Estate Finance Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

| Retained | Total
| earnings |
| £ | £
At 1 January 2024 | - | -
| ───────── | ─────────
Loss for the financial year | (71,589) | (71,589)
| ───────── | ─────────
At 31 December 2025 | (71,589) | (71,589)
| ═════════ | ═════════

Waypoint Real Estate Finance Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Waypoint Real Estate Finance Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 13468731. The registered office of the company is 4th floor, 17-19 Maddox Street, LONDON, W1S 2QH, United Kingdom which is also the principal place of business of the company. The principal activity of the company is the origination and servicing of real estate loans. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Borrowing costs
| The company has been financed primarily with a loan from its parent. No interest is chargeable on the loan.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).

4. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

5. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.