These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Escapade 9 Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4a Brecon Court William Brown Close, Llantarnam Industrial Park, Cwymbran, NP44 3AB.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, except for investment

properties, which are measured at fair value at each reporting date. Changes in fair value are recognised in

profit or loss in the period in which they arise.

Accounting period length

The company has shortened its accounting reference date from 30 September 2025 to 31 July 2025. Accordingly, the current financial statements have been prepared for the shortened reporting period from 2 September 2024 to 31 July 2025, a period of 11 months.

These financial statements are the first annual financial statements of the company and, as such, no comparative figures are presented. Consequently, the amounts presented in the financial statements and the related notes reflect a shortened reporting period.

In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern.true

In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

Revenue comprises rental income earned from leasing properties to tenants, net of value-added tax and other applicable taxes. Revenue is recognized when the Company satisfies its performance obligations by providing tenants with the right to use the leased premises in accordance with the terms of the lease agreements.

Rental income from operating leases is recognized on a straight-line basis over the lease term unless another systematic basis is more representative of the pattern in which the benefit from the use of the leased asset is diminished. Any lease incentives granted to tenants are recognized as a reduction of rental income over the lease term.

Where lease arrangements contain variable lease payments that do not depend on an index or rate, such amounts are recognized as income in the period in which the event or condition that triggers the payment occurs.

When the timing of payments agreed with tenants provides a significant financing benefit to either the Company or the tenant, the transaction price is adjusted to reflect the time value of money. The effects of financing are recognized separately as interest income or interest expense using the effective interest method.

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.

The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 in full.

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

Basic financial instruments are initially measured at transaction price and subsequently measured at amortised cost using the effective interest method.

The company’s basic financial instruments comprise:

• trade and other debtors

• trade and other creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Financial assets are assessed for indicators of impairment at each reporting date

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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 period 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.

The preparation of these financial statements requires management to make judgements and estimates that affect the application of accounting policies and the reported amounts of assets and liabilities.The area involving the most significant judgement and estimation uncertainty relates to the assessment of the fair value of the investment property at the reporting date.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

The assessment of going concern requires significant judgement in evaluating future cash flows, forecast trading results and available sources of funding. The directors have considered these matters and concluded that the Company has adequate resources to continue in operational existence for the foreseeable future and that it remains appropriate to prepare the financial statements on a going concern basis.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

The valuation of investment properties at fair value requires the use of significant estimates and assumptions regarding market conditions and comparable transactions. Changes in these assumptions could result in material changes to the reported value of investment properties

The average monthly number of persons (including directors) employed by the company during the year was:

During the year ended 31 July 2025, the Company completed all payments related to the acquisition of the investment property. The property was recognized at its purchase price of £2,200,000, which includes directly attributable transaction costs such as legal fees and transfer taxes.

As this is the first year of recognition, no revaluation has been performed. The investment property is recorded at its initial cost, which approximates its fair value at the reporting.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

As at the balance sheet date, the Company's immediate parent undertaking was Escapade SPV Limited, a company incorporated in England and Wales.

The Company's ultimate parent undertaking is Emerging Advisory Limited, a company incorporated in England and Wales.

The ultimate controlling party of the Company is Will Tindall, who is the majority shareholder of Emerging Advisory Limited and, by virtue of that shareholding, exercises ultimate control over the Company.

Subsequent to the balance sheet date the company was sold. The ultimate controlling party as at the date of signing the accounts is Peter Jones.