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REGISTERED NUMBER: 12907617 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

THREE LITTLE KIWIS LTD

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| THREE LITTLE KIWIS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | L J Morrison

| REGISTERED OFFICE: | C/O TC Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Litlington

| Cambridgeshire

| SG8 0SS

| REGISTERED NUMBER: | 12907617 (England and Wales)

| ACCOUNTANTS: | TC Group

| 1st Floor

| 5-7 Portugal Place

| Cambridge

| Cambridgeshire

| CB5 8AF

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 237,293 |  | 192,247 |  |

Investments | 6 | 1 |  | 1 |  |

Investment property | 7 | 1,000,000 |  | 1,348,336 |  |

1,237,294 |  | 1,540,584 |  |

CURRENT ASSETS

Debtors | 8 | 161,074 |  | 128,948 |  |

Cash and cash equivalents | 25,489 |  | 29,651 |  |

186,563 |  | 158,599 |  |

CREDITORS

Amounts falling due within one year | 9 | (1,703,579 | ) | (1,646,727 | ) |

NET CURRENT LIABILITIES | (1,517,016 | ) | (1,488,128 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (279,722 | ) | 52,456 |  |

CAPITAL AND RESERVES

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

Retained earnings | (279,822 | ) | 52,356 |  |

SHAREHOLDERS' FUNDS | (279,722 | ) | 52,456 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

BALANCE SHEET - continued

30 SEPTEMBER 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 director and authorised for issue on 8 July 2026 and were signed by:

L J Morrison - Director

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Three Little Kiwis 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 (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| At 30 September 2025 the company had net liabilities of £279,722 and net current liabilities of £1,517,016. The financial statements have nevertheless been prepared on the going concern basis as the director has confirmed that support will continue to be made available to the company for the foreseeable future. Therefore the company is expected to meet its liabilities as they fall due.

| Preparation of consolidated financial statements

| The financial statements contain information about Three Little Kiwis Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is derived from rental of furnished holiday lets excluding value added tax. Income is recognised at the date the customer arrives at the accommodation. Amounts paid in advance are recorded as customer prepayments and taken to the profit and loss at the date of arrival.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property - 10% per annum on the Reducing Balance (RB) method

| Fixtures and fittings - 10% per annum on the Reducing Balance (RB) method

| 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.

| Investment property is disclosed at its fair value on the balance sheet date. Profit or losses arising upon revaluation are recognised in the profit and loss statement in the year in which they arise.

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 115,714 |  | 143,905 |  | 259,619 |  |

| Additions | 56,003 |  | 15,408 |  | 71,411 |  |

| At 30 September 2025 | 171,717 |  | 159,313 |  | 331,030 |  |

| DEPRECIATION

| At 1 October 2024 | 27,293 |  | 40,079 |  | 67,372 |  |

| Charge for year | 14,442 |  | 11,923 |  | 26,365 |  |

| At 30 September 2025 | 41,735 |  | 52,002 |  | 93,737 |  |

| NET BOOK VALUE

| At 30 September 2025 | 129,982 |  | 107,311 |  | 237,293 |  |

| At 30 September 2024 | 88,421 |  | 103,826 |  | 192,247 |  |

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1 |  |

| At 30 September 2024 | 1 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 1,348,336 |  |

| Revaluations | (348,336 | ) |

| At 30 September 2025 | 1,000,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,000,000 |  |

| At 30 September 2024 | 1,348,336 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | (348,336 | ) |

| Cost | 1,348,336 |  |

1,000,000 |  |

| Investment property was valued on an informal open market basis on 30 September 2025 by an estate agent .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1 |  | 1 |  |

| Other debtors | 161,073 |  | 128,947 |  |

161,074 |  | 128,948 |  |

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 2,745 |  | 2,255 |  |

| Amounts owed to group undertakings | 141,753 |  | 91,447 |  |

| Taxation and social security | 4,670 |  | - |  |

| Other creditors | 1,554,411 |  | 1,553,025 |  |

1,703,579 |  | 1,646,727 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 55 | Ordinary A | £1 | 55 |  | 55 |  |

| 15 | Ordinary B | £1 | 15 |  | 15 |  |

| 15 | Ordinary C | £1 | 15 |  | 15 |  |

| 15 | Ordinary D | £1 | 15 |  | 15 |  |

100 |  | 100 |  |

11. | RELATED PARTY DISCLOSURES

| At the balance sheet dates the company owed the director £1,551,283 (2024: £1,549,966). The amount bears no interest, is repayable on demand and disclosed within creditors due in less than one year.

| At the balance sheet date the company owed a subsidiary £141,753 (2024: £91,447). The amount bears no interest, is repayable on demand and included within creditors due in less than one year.

| At the balance sheet date the company was owed £120,000 (2024: £120,000) by its subsidiary. The amount bears no interest, is repayable on demand and included within debtors due in less than one year.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is L J Morrison.

13. | DEFERRED TAX ASSETS AND LIABILITIES

| Deferred tax assets and liabilities have been offset where they relate to taxes levied by the same taxation authority and the company has a legally enforceable right of offset.

| At 30 September 2025 the company had deferred tax liabilities arising principally on differences between the carrying value and tax base of fixed assets and investment properties. The company also had deferred tax assets arising from deductible temporary differences and unrelieved tax losses.

| Deferred tax assets have been recognised only to the extent that they are expected to be recoverable through the reversal of deferred tax liabilities and future taxable profits. The recognised deferred tax assets fully offset the deferred tax liabilities and accordingly no net deferred tax asset or liability has been recognised in the financial statements.

| Additional deferred tax assets have not been recognised as recovery is not considered sufficiently probable at the balance sheet date.

| THREE LITTLE KIWIS LTD (REGISTERED NUMBER: 12907617) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. | CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

| The preparation of the financial statements requires management to make estimates and assumptions concerning the future. The resulting accounting estimates may differ from the related actual outcomes. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

| Valuation of investment properties

| Investment properties are measured at fair value at each reporting date. The fair values have been determined with reference to an informal valuation obtained from an external estate agent and are based on assessments of market conditions, recent comparable transactions, rental yields, occupancy levels and other available market information. As the valuations have not been prepared as formal independent professional valuations, they are inherently subjective and involve significant judgement. Changes in assumptions regarding market values, rental yields, property condition, occupancy levels or market demand could result in a material adjustment to the carrying value of investment properties in future periods.

| Recognition and recoverability of deferred tax assets

| The company has both deferred tax assets and deferred tax liabilities arising from temporary differences, principally in respect of the fair value measurement of investment properties and tax losses available for future relief.

| In determining the amount of deferred tax recognised, the directors have exercised judgement in assessing the extent to which deferred tax assets are recoverable through the reversal of deferred tax liabilities and future taxable profits. Deferred tax assets have been recognised only to the extent that they offset recognised deferred tax liabilities. Any excess deferred tax assets have not been recognised due to uncertainty regarding the availability of sufficient future taxable profits against which they may be utilised.

| The assessment of recoverability requires management to make assumptions regarding the timing of the reversal of temporary differences, future taxable profits and the future use of available tax losses. Changes in these assumptions, future profitability, property values or tax legislation may result in revisions to the amount of deferred tax recognised in future periods.