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REGISTERED NUMBER: 04449521 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| HIGHPINES LTD |

| HIGHPINES LTD (REGISTERED NUMBER: 04449521) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HIGHPINES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | Mrs B Venitt

| SECRETARY: | Ms B Venitt

| REGISTERED OFFICE: | 115 Craven Park Road

| London

| London

| N15 6BL

| REGISTERED NUMBER: | 04449521 (England and Wales)

| ACCOUNTANTS: | Venitt and Greaves

| Chartered Accountants

| 115 Craven Park Road

| South Tottenham

| London

| N15 6BL

| HIGHPINES LTD (REGISTERED NUMBER: 04449521) |

BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 727 |  | 855 |  |

Investment property | 5 | 500,000 |  | 500,000 |  |

500,727 |  | 500,855 |  |

CURRENT ASSETS

Cash at bank | 1,722 |  | 307 |  |

CREDITORS

Amounts falling due within one year | 6 | (48,274 | ) | (85,820 | ) |

NET CURRENT LIABILITIES | (46,552 | ) | (85,513 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 454,175 |  | 415,342 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8 | 203,048 |  | 203,048 |  |

Retained earnings | 251,027 |  | 212,194 |  |

SHAREHOLDERS' FUNDS | 454,175 |  | 415,342 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 19 August 2026 and were signed by:

Mrs B Venitt - Director

| HIGHPINES LTD (REGISTERED NUMBER: 04449521) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Highpines 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.

| 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 represents net rent receivable, excluding value added tax.

| 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 reducing balance

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 13,290 |  |

| DEPRECIATION

| At 1 December 2024 | 12,435 |  |

| Charge for year | 128 |  |

| At 30 November 2025 | 12,563 |  |

| NET BOOK VALUE

| At 30 November 2025 | 727 |  |

| At 30 November 2024 | 855 |  |

| HIGHPINES LTD (REGISTERED NUMBER: 04449521) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 500,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 500,000 |  |

| At 30 November 2024 | 500,000 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2015 | 103,048 |  |

| Valuation in 2020 | 100,000 |  |

| Cost | 296,952 |  |

500,000 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts (see note 7) | 1,550 |  | 4,650 |  |

| Taxation and social security | 19,854 |  | 26,630 |  |

| Other creditors | 26,870 |  | 54,540 |  |

48,274 |  | 85,820 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

| 30.11.25 |  | 30.11.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 1,550 |  | 4,650 |  |

| Under the bank loan, £15,500 was received under Bounce back Loan Scheme (BBL). The loan is unsecured, interest free for the first year, then capped at 2.5% afterwards and backed by HM Government.

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 December 2024

| and 30 November 2025 | 203,048 |  |