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REGISTERED NUMBER: 04465981 (England and Wales)

| PSA PROPERTIES LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2026 |

PSA PROPERTIES LTD (REGISTERED NUMBER: 04465981)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

PSA PROPERTIES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTORS: | Mr P Allison

| Miss M K Toon

| REGISTERED OFFICE: | 81 Burton Road

| Derby

| Derbyshire

| DE1 1TJ

| REGISTERED NUMBER: | 04465981 (England and Wales)

| ACCOUNTANTS: | Johnson Tidsall Limited

| Chartered Accountants

| 81 Burton Road

| Derby

| Derbyshire

| DE1 1TJ

PSA PROPERTIES LTD (REGISTERED NUMBER: 04465981)

BALANCE SHEET

30 APRIL 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,514 |  | 9,850 |  |

Investment property | 5 | 1,350,000 |  | 1,350,000 |  |

1,358,514 |  | 1,359,850 |  |

CURRENT ASSETS

Debtors | 6 | 187,350 |  | 164,902 |  |

Cash at bank | 116,339 |  | 92,816 |  |

303,689 |  | 257,718 |  |

CREDITORS

Amounts falling due within one year | 7 | 507,172 |  | 515,864 |  |

NET CURRENT LIABILITIES | (203,483 | ) | (258,146 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,155,031 |  | 1,101,704 |  |

PROVISIONS FOR LIABILITIES | 55,964 |  | 65,613 |  |

NET ASSETS | 1,099,067 |  | 1,036,091 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Fair value reserve | 9 | 342,058 |  | 332,409 |  |

Retained earnings | 757,008 |  | 703,681 |  |

SHAREHOLDERS' FUNDS | 1,099,067 |  | 1,036,091 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 19 August 2026 and were signed on its behalf by:

Mr P Allison - Director

PSA PROPERTIES LTD (REGISTERED NUMBER: 04465981)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| PSA Properties 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 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.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Tangible fixed assets are stated at cost or deemed cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

| 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 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

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

PSA PROPERTIES LTD (REGISTERED NUMBER: 04465981)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2025 | 9,261 |  | 12,850 |  | 8,739 |  | 30,850 |  |

| Additions | - |  | - |  | 245 |  | 245 |  |

| At 30 April 2026 | 9,261 |  | 12,850 |  | 8,984 |  | 31,095 |  |

| DEPRECIATION

| At 1 May 2025 | 9,261 |  | 3,000 |  | 8,739 |  | 21,000 |  |

| Charge for year | - |  | 1,500 |  | 81 |  | 1,581 |  |

| At 30 April 2026 | 9,261 |  | 4,500 |  | 8,820 |  | 22,581 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  | 8,350 |  | 164 |  | 8,514 |  |

| At 30 April 2025 | - |  | 9,850 |  | - |  | 9,850 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2025

| and 30 April 2026 | 1,350,000 |  |

| NET BOOK VALUE

| At 30 April 2026 | 1,350,000 |  |

| At 30 April 2025 | 1,350,000 |  |

| Fair value at 30 April 2026 is represented by:

£ |

| Valuation in 2026 | 1,350,000 |  |

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

2026 | 2025 |

£ | £ |

| Cost | 951,978 |  | 951,978 |  |

| The investment properties were valued on an open market basis on 30 April 2026 by the directors .

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

2026 | 2025 |

£ | £ |

| Trade debtors | 1,418 |  | 5,725 |  |

| Other debtors | 170,463 |  | 145,463 |  |

| Directors' current accounts | 15,319 |  | 13,575 |  |

| Prepayments and accrued income | 150 |  | 139 |  |

187,350 |  | 164,902 |  |

PSA PROPERTIES LTD (REGISTERED NUMBER: 04465981)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 299,476 |  | 340,017 |  |

| Corporation tax | 76,683 |  | 51,316 |  |

| VAT | 18,806 |  | 12,596 |  |

| Other creditors | 109,716 |  | 109,716 |  |

| Accruals and deferred income | 2,491 |  | 2,219 |  |

507,172 |  | 515,864 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 May 2025 | 332,409 |  |

| Transfer | 9,649 |  |

| At 30 April 2026 | 342,058 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026 | 2025 |

£ | £ |

| Mr P Allison

| Balance outstanding at start of year | 13,575 |  | 14,033 |  |

| Amounts advanced | 15,494 |  | 14,542 |  |

| Amounts repaid | (13,750 | ) | (15,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 15,319 |  | 13,575 |  |