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REGISTERED NUMBER: 13213815 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 6 APRIL 2025 TO 31 MARCH 2026 |

| FOR |

| CLARITY PROPERTY GAMMA LIMITED |

CLARITY PROPERTY GAMMA LIMITED (REGISTERED NUMBER: 13213815)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 6 APRIL 2025 TO 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

CLARITY PROPERTY GAMMA LIMITED

COMPANY INFORMATION

FOR THE PERIOD 6 APRIL 2025 TO 31 MARCH 2026

| DIRECTOR: | Mr RE Donohoe

| REGISTERED OFFICE: | Walton Hall Chapel Lane

| Walton

| Lutterworth

| Leicestershire

| LE17 5RL

| REGISTERED NUMBER: | 13213815 (England and Wales)

CLARITY PROPERTY GAMMA LIMITED (REGISTERED NUMBER: 13213815)

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 4 | 1,903,081 |  | 1,888,522 |  |

Debtors | 5 | 20,373 |  | 19,785 |  |

Cash at bank | 262 |  | 24,927 |  |

1,923,716 |  | 1,933,234 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,011,502 |  | 2,019,645 |  |

NET CURRENT LIABILITIES | (87,786 | ) | (86,411 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (87,786 | ) | (86,411 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | (87,886 | ) | (86,511 | ) |

SHAREHOLDERS' FUNDS | (87,786 | ) | (86,411 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2026 and were signed by:

Mr RE Donohoe - Director

CLARITY PROPERTY GAMMA LIMITED (REGISTERED NUMBER: 13213815)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 6 APRIL 2025 TO 31 MARCH 2026

1. | STATUTORY INFORMATION

| Clarity Property Gamma 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.

| Comparative Figures

| The financial statements cover the period from 6 April 2025 to 31 March 2026, being a period of 11 months and 25 days. The comparative period covers 12 months to 5 April 2025. Accordingly, the comparative amounts are not fully comparable.

| Turnover

| Turnover represents funds received from sales of properties and is recognised on completion. Rental income from properties is recognised for the period to which it relates and is invoiced in advance and adjusted for in deferred income.

| Work in progress

| Work in progress is stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

| Taxation

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

CLARITY PROPERTY GAMMA LIMITED (REGISTERED NUMBER: 13213815)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 6 APRIL 2025 TO 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Going concern

| The financial statements have been prepared on a going concern basis. The validity of this assumption depends upon the continued financial support of its directors who have indicated their willingness to continue to support the company financially for a period of at least one year from the date of the approval of these financial statements.

| Debtors

| Short term debtors are measure at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently, where material, at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2025 - 2 ) .

4. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 1,903,081 |  | 1,888,522 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 20,373 |  | 19,785 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 816,156 |  | 1,198,949 |  |

| Amounts owed to group undertakings | 1,039,196 |  | 817,696 |  |

| Accruals and deferred income | 156,150 |  | 3,000 |  |

2,011,502 |  | 2,019,645 |  |

CLARITY PROPERTY GAMMA LIMITED (REGISTERED NUMBER: 13213815)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 6 APRIL 2025 TO 31 MARCH 2026

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 816,156 |  | 1,198,949 |  |

| The loan is secured over the property with a value of £1,813,642.

| Interest is payable at Bank's Standard Variable Lending Rate, subject to a minimum floor equal to the Bank's Minimum Lending Rate, + 4% per annum.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

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

9. | RESERVES

| Retained

| earnings

£ |

| At 6 April 2025 | (86,511 | ) |

| Deficit for the period | (1,375 | ) |

| At 31 March 2026 | (87,886 | ) |

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption permitted by FRS 102 Section 1A Appendix C.34-36 "Related Party Disclosures" not to provide disclosures of transactions entered into the wholly owned members of the group.

11. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent undertaking is Clarity Midlands Limited, a company in the United Kingdom and registered in England and Wales. The registered office Walton Hall Chapel Lane, Walton, Lutterworth, Leicestershire, LE17 5RL.