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REGISTERED NUMBER: SC418871 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Loral Properties Limited

Loral Properties Limited (Registered number: SC418871)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 6 |

Loral Properties Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | A McCaw

| REGISTERED OFFICE: | 1 Mccallum Court

| Stewartfield

| East Kilbride

| G74 4SH

| REGISTERED NUMBER: | SC418871 (Scotland)

| ACCOUNTANTS: | William Watson & Company Accountants Ltd

| 51 Lynnhurst

| Uddingston

| G71 6SA

Loral Properties Limited (Registered number: SC418871)

Statement of Financial Position

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 209,447 |  | 209,447 |  |

CURRENT ASSETS

Cash at bank | 131,545 |  | 143,387 |  |

CREDITORS

Amounts falling due within one year | 5 | 81,332 |  | 96,181 |  |

NET CURRENT ASSETS | 50,213 |  | 47,206 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 259,660 |  | 256,653 |  |

PROVISIONS FOR LIABILITIES | 15,154 |  | 15,154 |  |

NET ASSETS | 244,506 |  | 241,499 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Revaluation reserve | 6 | 33,990 |  | 33,990 |  |

Retained earnings | 6 | 210,515 |  | 207,508 |  |

244,506 |  | 241,499 |  |

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

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

Loral Properties Limited (Registered number: SC418871)

Statement of Financial Position - continued

31 March 2026

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

A McCaw - Director

Loral Properties Limited (Registered number: SC418871)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Loral Properties Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Tangible fixed assets

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

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 1 (2025 - 1 ) .

Loral Properties Limited (Registered number: SC418871)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 243,437 |  |

| DEPRECIATION

| At 1 April 2025

| and 31 March 2026 | 33,990 |  |

| NET BOOK VALUE

| At 31 March 2026 | 209,447 |  |

| At 31 March 2025 | 209,447 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2021 | 298,000 |  |

| Valuation in 2024 | 43,437 |  |

| Valuation in 2025 | (98,000 | ) |

243,437 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | - |  | 1 |  |

| Taxation and social security | 814 |  | 15,662 |  |

| Other creditors | 80,518 |  | 80,518 |  |

81,332 |  | 96,181 |  |

6. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2025 | 207,508 |  | 33,990 |  | 241,498 |  |

| Profit for the year | 3,507 |  | 3,507 |  |

| Dividends | (500 | ) | (500 | ) |

| At 31 March 2026 | 210,515 |  | 33,990 |  | 244,505 |  |

Loral Properties Limited

Report of the Accountants to the Director of

Loral Properties Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

William Watson & Company Accountants Ltd

51 Lynnhurst

Uddingston

G71 6SA

31 July 2026