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REGISTERED NUMBER: 10364589 (England and Wales)

| BLUE BEAR PROPERTY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BLUE BEAR PROPERTY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | J A Jackson-Stops

| G S Hanbury

| REGISTERED OFFICE: | Sovereign House

| 15 Towcester Road

| Old Stratford

| Milton Keynes

| Northamptonshire

| MK19 6AN

| REGISTERED NUMBER: | 10364589 (England and Wales)

| ACCOUNTANTS: | Thompson Balch Limited

| Chartered Accountants

| Sovereign House

| 15 Towcester Road

| Old Stratford

| Milton Keynes

| MK19 6AN

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 22,121 |  | 14,291 |  |

Tangible assets | 5 | 1,227,593 |  | 1,387,819 |  |

1,249,714 |  | 1,402,110 |  |

CURRENT ASSETS

Debtors | 6 | 115,474 |  | 38,610 |  |

Cash at bank | 420,838 |  | 173,300 |  |

536,312 |  | 211,910 |  |

CREDITORS

Amounts falling due within one year | 7 | 456,047 |  | 912,885 |  |

NET CURRENT ASSETS/(LIABILITIES) | 80,265 |  | (700,975 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,329,979 |  | 701,135 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,732,183 | ) | (1,059,761 | ) |

PROVISIONS FOR LIABILITIES | - |  | (16,199 | ) |

NET LIABILITIES | (402,204 | ) | (374,825 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (402,304 | ) | (374,925 | ) |

(402,204 | ) | (374,825 | ) |

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

J A Jackson-Stops - Director

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Blue Bear Property 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 for storage licence fees, customer protection charges and container sales, excluding discounts, rebates, value added tax and other sales taxes.

| Storage licence fees are billed in advance and are recognised in turnover on a straightline basis over the occupancy period to which the billing relates. Customer protection charges are recognised over the period of cover on the same basis. Amounts billed or received at the balance sheet date which relate to periods falling after the balance sheet date are not recognised in turnover but are carried forward within creditors as deferred income, and are released to turnover in the period in which the related service is

| provided.

| Turnover from the sale of containers is recognised when the significant risks and

| rewards of ownership of the containers have passed to the buyer, which is normally on

| completion of the sale.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 10% on cost

| Short leasehold | - | 20% on cost

| Improvements to property | - | 5% on cost

| Plant and machinery | - | 10% on cost

| Computer equipment | - | 20% on cost

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| Financial assistance has been given to the company by its directors. The directors considers that this will continue for the foreseeable future. In view of this the financial statements have been prepared on the basis of going concern.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 October 2024 | 24,505 |  |

| Additions | 8,542 |  |

| At 30 September 2025 | 33,047 |  |

| AMORTISATION

| At 1 October 2024 | 10,214 |  |

| Charge for year | 712 |  |

| At 30 September 2025 | 10,926 |  |

| NET BOOK VALUE

| At 30 September 2025 | 22,121 |  |

| At 30 September 2024 | 14,291 |  |

5. | TANGIBLE FIXED ASSETS

| Improveme

| Freehold |  | Short |  | to

| property |  | leasehold |  | property

£ | £ | £ |

| COST

| At 1 October 2024 | 17,373 |  | 14,693 |  | 664,338 |  |

| Additions | - |  | - |  | 229,612 |  |

| Disposals | (12,665 | ) | - |  | (24,450 | ) |

| At 30 September 2025 | 4,708 |  | 14,693 |  | 869,500 |  |

| DEPRECIATION

| At 1 October 2024 | 3,278 |  | 14,693 |  | 246,065 |  |

| Charge for year | 738 |  | - |  | 2,947 |  |

| Eliminated on disposal | (3,545 | ) | - |  | (16,606 | ) |

| At 30 September 2025 | 471 |  | 14,693 |  | 232,406 |  |

| NET BOOK VALUE

| At 30 September 2025 | 4,237 |  | - |  | 637,094 |  |

| At 30 September 2024 | 14,095 |  | - |  | 418,273 |  |

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 1,239,901 |  | 11,263 |  | 1,947,568 |  |

| Additions | 385,862 |  | 1,605 |  | 617,079 |  |

| Disposals | (891,857 | ) | - |  | (928,972 | ) |

| At 30 September 2025 | 733,906 |  | 12,868 |  | 1,635,675 |  |

| DEPRECIATION

| At 1 October 2024 | 289,403 |  | 6,310 |  | 559,749 |  |

| Charge for year | 135,967 |  | 188 |  | 139,840 |  |

| Eliminated on disposal | (271,356 | ) | - |  | (291,507 | ) |

| At 30 September 2025 | 154,014 |  | 6,498 |  | 408,082 |  |

| NET BOOK VALUE

| At 30 September 2025 | 579,892 |  | 6,370 |  | 1,227,593 |  |

| At 30 September 2024 | 950,498 |  | 4,953 |  | 1,387,819 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 October 2024 | 806,963 |  |

| Additions | 307,750 |  |

| Disposals | (563,630 | ) |

| At 30 September 2025 | 551,083 |  |

| DEPRECIATION

| At 1 October 2024 | 173,549 |  |

| Charge for year | 44,153 |  |

| Eliminated on disposal | (146,721 | ) |

| At 30 September 2025 | 70,981 |  |

| NET BOOK VALUE

| At 30 September 2025 | 480,102 |  |

| At 30 September 2024 | 633,414 |  |

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 8,755 |  | 10,782 |  |

| Other debtors | 106,719 |  | 27,828 |  |

115,474 |  | 38,610 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,748 |  | 6,885 |  |

| Finance leases (see note 9) | 136,762 |  | 145,053 |  |

| Trade creditors | 166,525 |  | 119,084 |  |

| Taxation and social security | 5,546 |  | 10,968 |  |

| Other creditors | 140,466 |  | 630,895 |  |

456,047 |  | 912,885 |  |

| Included within other creditors is a deferred income figure of £135,853 (2024: £102,738)

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

2025 | 2024 |

£ | £ |

| Bank loans | 21,821 |  | 27,605 |  |

| Finance leases (see note 9) | 268,368 |  | 178,263 |  |

| Other creditors | 1,441,994 |  | 853,893 |  |

1,732,183 |  | 1,059,761 |  |

| Included within other creditors are loans from connected companies. A loan for £328,668 (2024 - £283,218) is owed to Burcote Property Limited and a loan for £168,433 (2024 - £222,433) is owed to Osgood Property Limited. There is no interest charged on these loans.

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Finance leases |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 136,762 |  | 145,053 |  |

| Between one and five years | 268,368 |  | 178,263 |  |

405,130 |  | 323,316 |  |

BLUE BEAR PROPERTY LIMITED (REGISTERED NUMBER: 10364589) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 314,784 |  | 306,190 |  |

| Between one and five years | 390,533 |  | 520,059 |  |

705,317 |  | 826,249 |  |