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REGISTERED NUMBER: 12843189 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

GDMP Properties Limited

GDMP Properties Limited (Registered number: 12843189)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

GDMP Properties Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | G A Moreno Carrillo

| REGISTERED OFFICE: | 70 Heathwood Road

| Bournemouth

| BH9 2JZ

| REGISTERED NUMBER: | 12843189 (England and Wales)

| AUDITORS: | RA Audit Services Limited (Statutory Auditor)

| 2nd Floor

| Grove House

| 55 Lowlands Road

| Harrow

| Middlesex

| HA1 3AW

GDMP Properties Limited (Registered number: 12843189)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investment property | 4 | 3,241,691 |  | 3,182,827 |  |

CURRENT ASSETS

Debtors | 5 | 5,505 |  | 26,292 |  |

Cash at bank | 27,279 |  | 12,082 |  |

32,784 |  | 38,374 |  |

CREDITORS

Amounts falling due within one year | 6 | 243,768 |  | 267,506 |  |

NET CURRENT LIABILITIES | (210,984 | ) | (229,132 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,030,707 |  | 2,953,695 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,883,373 | ) | (2,847,285 | ) |

PROVISIONS FOR LIABILITIES | 9 | (28,576 | ) | (28,576 | ) |

NET ASSETS | 118,758 |  | 77,834 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Other reserves | 85,726 |  | 85,726 |  |

Retained earnings | 32,932 |  | (7,992 | ) |

SHAREHOLDERS' FUNDS | 118,758 |  | 77,834 |  |

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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

G A Moreno Carrillo - Director

GDMP Properties Limited (Registered number: 12843189)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| GDMP Properties Limited 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.

| Turnover

| Turnover represents rent receivable in the period. Income is recognised in the period to which it relates.

| Investment property

| Investment property which is property held to earn rentals and or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss account.

GDMP Properties Limited (Registered number: 12843189)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GDMP Properties Limited (Registered number: 12843189)

Notes to the Financial Statements - continued

for the Year Ended 31 December 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.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 January 2025 | 3,182,827 |  |

| Additions | 361,579 |  |

| Disposals | (302,715 | ) |

| At 31 December 2025 | 3,241,691 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,241,691 |  |

| At 31 December 2024 | 3,182,827 |  |

| In the opinion of the director, the market value of the other property is not materially different to the carrying value in the accounts as the balance sheet date.

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

31.12.25 | 31.12.24 |

| £ | £

| Trade debtors | - |  | 5,673 |  |

| Other debtors | 3,761 |  | 5,399 |  |

| VAT | - |  | 3,012 |  |

| Prepayments and accrued income | 1,744 |  | 12,208 |  |

5,505 |  | 26,292 |  |

GDMP Properties Limited (Registered number: 12843189)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

31.12.25 | 31.12.24 |

| £ | £

| Bank loans and overdrafts | 61,290 |  | 32,668 |  |

| Trade creditors | 16,592 |  | 2,033 |  |

| Amounts owed to group undertakings | 153,749 |  | 221,969 |  |

| VAT | 499 |  | - |  |

| Other creditors | 4,661 |  | - |  |

| Accrued expenses | 6,977 |  | 10,836 |  |

243,768 |  | 267,506 |  |

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

31.12.25 | 31.12.24 |

| £ | £

| Bank loans - 2-5 years | 245,159 |  | 130,674 |  |

| Bank loans more 5 yr by instal | 1,638,214 |  | 1,716,611 |  |

| Amounts owed to group undertakings | 1,000,000 |  | 1,000,000 |  |

2,883,373 |  | 2,847,285 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 1,638,214 |  | 1,716,611 |  |

8. | SECURED DEBTS

| Included within other creditors falling due within one year and creditors falling due after more than one year is £1,944,663 (2024: £1,879,953) in respect of a bank loan. The bank loan is secured by a fixed and floating charge over the assets of the company.

9. | PROVISIONS FOR LIABILITIES

31.12.25 | 31.12.24 |

| £ | £

| Deferred tax | 28,576 |  | 28,576 |  |

Deferred tax |

| £

| Balance at 1 January 2025 | 28,576 |  |

| Charge to equity |

| Balance at 31 December 2025 | 28,576 |  |

GDMP Properties Limited (Registered number: 12843189)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |

value: |  | £ | £

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

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Abdul Hafeez ACA, FCCA (Senior Statutory Auditor)

| for and on behalf of RA Audit Services Limited (Statutory Auditor)

12. | ULTIMATE PARENT COMPANY

| The company's parent company is GDMP Investments Limited , a company registered in England and Wales. The results of GDMP Properties Limited are included in consolidated financial statements of GDMP Investments Limited which are available from their registered office address 70 Heathwood Road, Bournemouth, England, BH9 2JZ.