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REGISTERED NUMBER: 08627503 (England and Wales)

| Unaudited Financial Statements for the Year Ended 31st March 2026 |

| for |

| Mineral Resources Professional Limited |

Mineral Resources Professional Limited (Registered number: 08627503)

Contents of the Financial Statements

for the Year Ended 31st March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Certified Accountants' Report | 7 |

Mineral Resources Professional Limited

Company Information

for the Year Ended 31st March 2026

| DIRECTOR: | Mr M P Howson

| REGISTERED OFFICE: | Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| BS32 4JY

| REGISTERED NUMBER: | 08627503 (England and Wales)

| ACCOUNTANTS: | Dunkley's

| Woodlands Grange

| Woodlands Lane

| Bradley Stoke

| Bristol

| United Kingdom

| BS32 4JY

Mineral Resources Professional Limited (Registered number: 08627503)

Balance Sheet

31st March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,305 |  | 3 |  |

Investment property | 5 | 280,000 |  | 275,000 |  |

281,305 |  | 275,003 |  |

CURRENT ASSETS

Debtors | 6 | 632 |  | 1,515 |  |

Cash at bank | 12,068 |  | 36,275 |  |

12,700 |  | 37,790 |  |

CREDITORS

Amounts falling due within one year | 7 | 8,187 |  | 38,869 |  |

NET CURRENT ASSETS/(LIABILITIES) | 4,513 |  | (1,079 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 285,818 |  | 273,924 |  |

PROVISIONS FOR LIABILITIES | 7,684 |  | 6,598 |  |

NET ASSETS | 278,134 |  | 267,326 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Fair value reserve | 11 | 49,336 |  | 45,173 |  |

Retained earnings | 11 | 228,796 |  | 222,151 |  |

SHAREHOLDERS' FUNDS | 278,134 |  | 267,326 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th July 2026 and were signed by:

Mr M P Howson - Director

Mineral Resources Professional Limited (Registered number: 08627503)

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Mineral Resources Professional 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.

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.

| The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

| The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

| The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

| Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use.

| Valuation of investment property - Investment property is measured at fair value, with changes recognised in profit or loss. The valuation is based on market conditions and may involve the use of external valuers and assumptions regarding yields and rental income.

| 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 | - | 15% on cost

| Computer equipment | - | 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.

| Financial instruments

| The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

| Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

| Basic financial liabilities

| Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Mineral Resources Professional Limited (Registered number: 08627503)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Cash & cash equivalents definition

| Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

| Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

| Going concern

| The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st April 2025 | 3,157 |  | 3,117 |  | 6,274 |  |

| Additions | - |  | 1,527 |  | 1,527 |  |

| At 31st March 2026 | 3,157 |  | 4,644 |  | 7,801 |  |

| DEPRECIATION

| At 1st April 2025 | 3,157 |  | 3,114 |  | 6,271 |  |

| Charge for year | - |  | 225 |  | 225 |  |

| At 31st March 2026 | 3,157 |  | 3,339 |  | 6,496 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  | 1,305 |  | 1,305 |  |

| At 31st March 2025 | - |  | 3 |  | 3 |  |

Mineral Resources Professional Limited (Registered number: 08627503)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2025 | 275,000 |  |

| Revaluations | 5,000 |  |

| At 31st March 2026 | 280,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | 280,000 |  |

| At 31st March 2025 | 275,000 |  |

| Fair value at 31st March 2026 is represented by:

£ |

| Valuation in 2016 | 21,771 |  |

| Valuation in 2017 | 15,000 |  |

| Valuation in 2023 | 15,000 |  |

| Valuation in 2026 | 5,000 |  |

| Cost | 223,229 |  |

280,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.3.26 |  | 31.3.25

£ | £ |

| Cost | 223,229 |  | 223,229 |  |

| Investment property was valued on an open market basis on 31st March 2026 by the director .

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Prepayments | 632 |  | 1,515 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Tax | 1,250 |  | 3,278 |  |

| Directors' current accounts | 5,467 |  | 34,199 |  |

| Accrued expenses | 1,470 |  | 1,392 |  |

8,187 |  | 38,869 |  |

8. | LEASING AGREEMENTS

| The Company had no material commitments under non-cancellable operating leases at the balance sheet date.

9. | SECURED DEBTS

| The Company had no secured liabilities at the balance sheet date.

Mineral Resources Professional Limited (Registered number: 08627503)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

2 |  | 2 |  |

11. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st April 2025 | 222,151 |  | 45,173 |  | 267,324 |  |

| Profit for the year | 10,808 |  | - |  | 10,808 |  |

| Assets revalued in period | (4,163 | ) | 4,163 |  | - |  |

| At 31st March 2026 | 228,796 |  | 49,336 |  | 278,132 |  |

12. | CONTINGENT LIABILITIES

| The Company had no contingent liabilities at the balance sheet date.

13. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the Company was owed £5,467 (2025: £34,199) from a director. The balance is unsecured, interest-free and repayable on demand.

14. | POST BALANCE SHEET EVENTS

| There have been no events after the balance sheet date affecting the Company since the financial period.

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Mineral Resources Professional 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mineral Resources Professional Limited for the year ended 31st March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Mineral Resources Professional Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mineral Resources Professional Limited and state those matters that we have agreed to state to the director of Mineral Resources Professional Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Mineral Resources Professional Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mineral Resources Professional Limited. You consider that Mineral Resources Professional Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mineral Resources Professional Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

24th July 2026