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REGISTERED NUMBER: 12715381 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| LIVERPOOL ESTATES LTD |

| LIVERPOOL ESTATES LTD (REGISTERED NUMBER: 12715381) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| LIVERPOOL ESTATES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | M C Berger

| D A Berger

| REGISTERED OFFICE: | Harben House

| Harben Parade

| Finchley Road

| London

| NW3 6LH

| REGISTERED NUMBER: | 12715381 (England and Wales)

| LIVERPOOL ESTATES LTD (REGISTERED NUMBER: 12715381) |

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,232 |  | 12,361 |  |

Investment property | 5 | 6,880,907 |  | 6,797,357 |  |

6,883,139 |  | 6,809,718 |  |

CURRENT ASSETS

Debtors | 6 | 423,737 |  | 266,732 |  |

Cash and cash equivalents | 28,251 |  | 7,525 |  |

451,988 |  | 274,257 |  |

CREDITORS

Amounts falling due within one year | 7 | 4,131,090 |  | 3,980,516 |  |

NET CURRENT LIABILITIES | (3,679,102 | ) | (3,706,259 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,204,037 |  | 3,103,459 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 3,657,292 |  | 3,254,339 |  |

NET LIABILITIES | (453,255 | ) | (150,880 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (453,355 | ) | (150,980 | ) |

(453,255 | ) | (150,880 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| LIVERPOOL ESTATES LTD (REGISTERED NUMBER: 12715381) |

BALANCE SHEET - continued

31 JULY 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

M C Berger - Director

| LIVERPOOL ESTATES LTD (REGISTERED NUMBER: 12715381) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Liverpool Estates 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.

| Going concern

| Notwithstanding the company's net current liabilities at the period end, the directors intend to continue to provide financial support to the company to enable it to pay its debts as they fall due for the foreseeable future. For this reason the accounts are prepared on the going concern basis.

| 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.

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 33% on reducing balance

| Computer equipment | - | 25% on cost

| 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.

| In accordance with Section 16 of Investment Properties of FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", investment properties are measured at cost at initial recognition. The cost of a purchased investment property comprises its purchase price and any directly attributable expenditure such as legal, property transfer taxes and other transactions costs.

| Investment properties are revalued annually, and subsequently measured and included in the accounts at fair value at each year end. Any surplus or deficit on revaluation is recognised initially in the profit and loss account. All revaluation movements are transferred to a non-distributable reserve called "Non-distributable fair value reserve", unless a deficit below original cost, or its reversal, on an individual property is expected to be permanent in which case it remains in the profit and loss account reserve.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| LIVERPOOL ESTATES LTD (REGISTERED NUMBER: 12715381) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 21,987 |  | 15,990 |  | 740 |  | 38,717 |  |

| Additions | 2,976 |  | - |  | - |  | 2,976 |  |

| Disposals | (21,987 | ) | (15,990 | ) | (740 | ) | (38,717 | ) |

| At 31 July 2025 | 2,976 |  | - |  | - |  | 2,976 |  |

| DEPRECIATION

| At 1 August 2024 | 12,849 |  | 12,767 |  | 740 |  | 26,356 |  |

| Charge for year | 744 |  | - |  | - |  | 744 |  |

| Eliminated on disposal | (12,849 | ) | (12,767 | ) | (740 | ) | (26,356 | ) |

| At 31 July 2025 | 744 |  | - |  | - |  | 744 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,232 |  | - |  | - |  | 2,232 |  |

| At 31 July 2024 | 9,138 |  | 3,223 |  | - |  | 12,361 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 6,797,357 |  |

| Additions | 83,550 |  |

| At 31 July 2025 | 6,880,907 |  |

| NET BOOK VALUE

| At 31 July 2025 | 6,880,907 |  |

| At 31 July 2024 | 6,797,357 |  |

| Investment properties were valued on an open market value basis by the directors at the year end.

| LIVERPOOL ESTATES LTD (REGISTERED NUMBER: 12715381) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 16,407 |  |

| Other debtors | 423,737 |  | 250,325 |  |

423,737 |  | 266,732 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 2,026,887 |  | 3,974,516 |  |

| Directors' current accounts | 2,094,603 |  | - |  |

| Accrued expenses | 9,600 |  | 6,000 |  |

4,131,090 |  | 3,980,516 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 3,657,292 |  | 3,254,339 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 3,657,292 |  | 3,254,339 |  |

| All loans are secured against one or more properties that is owned by the company.