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REGISTERED NUMBER: 16144541 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 19 DECEMBER 2024 TO 31 MARCH 2026 |

| FOR |

| WHALLEY ESTATES LTD |

| WHALLEY ESTATES LTD (REGISTERED NUMBER: 16144541) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 19 DECEMBER 2024 TO 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WHALLEY ESTATES LTD |

COMPANY INFORMATION

FOR THE PERIOD 19 DECEMBER 2024 TO 31 MARCH 2026

| DIRECTORS: | Mrs M Koumbas

| Mr C J Whalley

| SECRETARY: | Mrs M Koumbas

| REGISTERED OFFICE: | 45 Bagshot Road

| Enfield

| EN1 2RE

| REGISTERED NUMBER: | 16144541 (England and Wales)

| ACCOUNTANTS: | AC Partners Professional Services Ltd

| Chartered Accountants

| 869 High Road

| London

| N12 8QA

| WHALLEY ESTATES LTD (REGISTERED NUMBER: 16144541) |

BALANCE SHEET

31 MARCH 2026

| Notes | £ | £ |

| FIXED ASSETS

| Investment property | 4 | 375,363 |  |

| CURRENT ASSETS

| Cash at bank | 10,928 |  |  |

| CREDITORS

| Amounts falling due within one year | 5 | 4,468 |  |

| NET CURRENT ASSETS | 6,460 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 381,823 |  |

| CREDITORS

| Amounts falling due after more than one year | 6 | 378,842 |  |

| NET ASSETS | 2,981 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | 2,881 |  |

2,981 |  |

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 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.

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 Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mrs M Koumbas - Director

| WHALLEY ESTATES LTD (REGISTERED NUMBER: 16144541) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 19 DECEMBER 2024 TO 31 MARCH 2026

1. | STATUTORY INFORMATION

| Whalley Estates 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.

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.

| TURNOVER

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

| INVESTMENT PROPERTY

| Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred Taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in respect of investment properties.

| The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102 (Section 1A). The director considers that, because these properties are not held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is necessary to adopt FRS 102 (Section 1A) in order to give a true and fair view. If this departure from the Act had not been made, the loss for the financial year would have been increased by the amount of depreciation.

| TAXATION

| Taxation for the period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 375,363 |  |

| At 31 March 2026 | 375,363 |  |

| NET BOOK VALUE

| At 31 March 2026 | 375,363 |  |

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

£ |

| Taxation and social security | 688 |  |

| Other creditors | 3,780 |  |

4,468 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Bank loans | 262,875 |  |

| Other creditors | 115,967 |  |

378,842 |  |

| WHALLEY ESTATES LTD (REGISTERED NUMBER: 16144541) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 19 DECEMBER 2024 TO 31 MARCH 2026

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

£ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 262,875 |  |