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REGISTERED NUMBER: 08845887 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| ABRAHAM PROPERTY MANAGEMENT LIMITED |

ABRAHAM PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: 08845887) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| ABRAHAM PROPERTY MANAGEMENT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | L Abraham

| D Abraham

| REGISTERED OFFICE: | 38 Market Street

| ELY

| Cambridgeshire

| CB7 4LS

| REGISTERED NUMBER: | 08845887 (England and Wales)

| ACCOUNTANTS: | Staffords

| Chartered Accountants

| Unit 1, Cambridge House

| Camboro Business Park

| Oakington Road, Girton

| CAMBRIDGE

| Cambridgeshire

| CB3 0QH

ABRAHAM PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: 08845887) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 600,000 |  | 600,000 |  |

600,000 |  | 600,000 |  |

CURRENT ASSETS

Debtors | 6 | 1,122 |  | 344 |  |

Cash at bank | 17,538 |  | 10,687 |  |

18,660 |  | 11,031 |  |

CREDITORS

Amounts falling due within one year | 7 | 442,195 |  | 450,367 |  |

NET CURRENT LIABILITIES | (423,535 | ) | (439,336 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 176,465 |  | 160,664 |  |

PROVISIONS FOR LIABILITIES | 8 | 23,017 |  | 23,017 |  |

NET ASSETS | 153,448 |  | 137,647 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 153,348 |  | 137,547 |  |

SHAREHOLDERS' FUNDS | 153,448 |  | 137,647 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ABRAHAM PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: 08845887) |

BALANCE SHEET - continued

31 DECEMBER 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 26 July 2026 and were signed on its behalf by:

D Abraham - Director

ABRAHAM PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: 08845887) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Abraham Property Management 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| 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

| 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.

| Taxation

| Taxation for the year 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

| 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).

ABRAHAM PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: 08845887) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 10,233 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 10,233 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 600,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 600,000 |  |

| At 31 December 2024 | 600,000 |  |

| The directors have assessed the value of the property as at 31 December 2025 as £600,000 based on recent transactions and market activity for mixed use commercial and residential property in Ely city centre.

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2021 | 92,068 |  |

| Cost | 507,932 |  |

600,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 883 |  | - |  |

| Other debtors | 239 |  | 344 |  |

1,122 |  | 344 |  |

ABRAHAM PROPERTY MANAGEMENT LIMITED (REGISTERED NUMBER: 08845887) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 48 |  | 117 |  |

| Taxation and social security | 3,706 |  | 1,916 |  |

| Other creditors | 438,441 |  | 448,334 |  |

442,195 |  | 450,367 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 23,017 |  | 23,017 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 23,017 |  |

| Balance at 31 December 2025 | 23,017 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

10. | RELATED PARTY DISCLOSURES

| Mr David John Abraham

| Amounts due to the director, D Abraham and included in creditors amount to £437,000 (2024: £447,000). This is an interest free loan, repayable on demand.

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Amount due from related party at balance sheet date |  | 437,000 |  |  | 447,000 |  |

| The commercial part of the building was rented at a commercial rate from April 2025 by a company that Mr D Abraham is a director of, and has a controlling interest in.

| Mrs Laura Abraham

| Proprietor of a business and director of the company.

| Part of the space in the commercial part of the building was rented from January to March 2025 without charge for the rent or associated expenses to a business in which Mrs L Abraham has a controlling interest.