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REGISTERED NUMBER: 07587825 (England and Wales)

| ROGER COUPE LAND AND NEW HOMES LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

ROGER COUPE LAND AND NEW HOMES LTD (REGISTERED NUMBER: 07587825)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

ROGER COUPE LAND AND NEW HOMES LTD

COMPANY INFORMATION

for the year ended 31 March 2026

| DIRECTORS: | E D Norman

| J P R Britton

| REGISTERED OFFICE: | 3 Bank Buildings

| High Street

| Cranleigh

| Surrey

| GU6 8BB

| REGISTERED NUMBER: | 07587825 (England and Wales)

| ACCOUNTANTS: | Bessler Hendrie LLP

| Chartered Accountants

| Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

ROGER COUPE LAND AND NEW HOMES LTD (REGISTERED NUMBER: 07587825)

BALANCE SHEET

31 March 2026

2026 | 2025 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 5 | 11,529 |  | 13,258 |  |

CURRENT ASSETS

Debtors | 6 | 1,566 |  | 35,898 |  |

Cash at bank | 77,426 |  | 31,548 |  |

78,992 |  | 67,446 |  |

CREDITORS

Amounts falling due within one year | 7 | (16,658 | ) | (25,995 | ) |

NET CURRENT ASSETS | 62,334 |  | 41,451 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,863 |  | 54,709 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 73,763 |  | 54,609 |  |

73,863 |  | 54,709 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

ROGER COUPE LAND AND NEW HOMES LTD (REGISTERED NUMBER: 07587825)

BALANCE SHEET - continued

31 March 2026

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 14 August 2026 and were signed on its behalf by:

J P R Britton - Director

E D Norman - Director

ROGER COUPE LAND AND NEW HOMES LTD (REGISTERED NUMBER: 07587825)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Roger Coupe Land and New Homes 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 registered office address is the principal place of business.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the fair value of services provided in the ordinary course of the business, excluding Value Added Tax. Commission receivable on property sales is recognised at the date of exchange of properties.

| Goodwill

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

| Goodwill is the amount paid in connection with the purchase of the trade and assets of an entity in December 2022. This goodwill is amortised to the profit and loss account over the course of its estimated economic life of 10 years.

| Financial instruments

| Financial instruments are classified by directors as basic or non-basic following the conditions on FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently recognised at amortised cost using the effective interest method. The company does not have any non-basic financial instruments.

| Current tax

| Current tax is the amount of corporation tax payable in respect of the taxable profit for the period or prior periods. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements.

| Deferred tax is measured at the average tax rates that are expected to apply in the periods in which timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantially enacted by the balance sheet date. Deferred tax is measured on a non-discounted basis.

| 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.

ROGER COUPE LAND AND NEW HOMES LTD (REGISTERED NUMBER: 07587825)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

5. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 17,293 |  |

| AMORTISATION

| At 1 April 2025 | 4,035 |  |

| Charge for year | 1,729 |  |

| At 31 March 2026 | 5,764 |  |

| NET BOOK VALUE

| At 31 March 2026 | 11,529 |  |

| At 31 March 2025 | 13,258 |  |

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

2026 | 2025 |

| £ | £

| Trade debtors | - |  | 28,196 |  |

| Other debtors | 1,566 |  | 7,702 |  |

1,566 |  | 35,898 |  |

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

2026 | 2025 |

| £ | £

| Taxation and social security | 12,114 |  | 15,778 |  |

| Other creditors | 4,544 |  | 10,217 |  |

16,658 |  | 25,995 |  |

8. | RELATED PARTY DISCLOSURES

| During the period management fees and commissions totalling £1,200 (2025: £11,975) were paid to a connected partnership of which the directors are partners. At the reporting date no amounts were payable or receivable from the related entity.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROGER COUPE LAND AND NEW HOMES LTD

The following reproduces the text of the report prepared for the directors 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 Report of the Directors 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 Roger Coupe Land and New Homes Ltd for the year ended 31 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Roger Coupe Land and New Homes Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roger Coupe Land and New Homes Ltd and state those matters that we have agreed to state to the Board of Directors of Roger Coupe Land and New Homes Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roger Coupe Land and New Homes Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roger Coupe Land and New Homes Ltd 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 Roger Coupe Land and New Homes Ltd. You consider that Roger Coupe Land and New Homes Ltd 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 Roger Coupe Land and New Homes Ltd. 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.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

14 August 2026