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REGISTERED NUMBER: 00833539 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Leabrook Investments Limited

| Leabrook Investments Limited (Registered number: 00833539) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Leabrook Investments Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | K C Gupta

| SECRETARY: | K C Gupta

| REGISTERED OFFICE: | Gupta Industrial Estate

| West Bromwich Street

| Oldbury

| West Midlands

| B69 3AP

| REGISTERED NUMBER: | 00833539 (England and Wales)

| ACCOUNTANTS: | Concept Accountancy Services Ltd

| 89a Dudley Road

| Halesowen

| West Midlands

| B63 3NS

| Leabrook Investments Limited (Registered number: 00833539) |

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,791 |  | 3,919 |  |

Investment property | 5 | 2,700,000 |  | 2,700,000 |  |

2,703,791 |  | 2,703,919 |  |

CURRENT ASSETS

Debtors | 6 | 462,084 |  | 560,525 |  |

Cash at bank | 1,863,817 |  | 1,641,164 |  |

2,325,901 |  | 2,201,689 |  |

CREDITORS

Amounts falling due within one year | 7 | 31,247 |  | 50,718 |  |

NET CURRENT ASSETS | 2,294,654 |  | 2,150,971 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,998,445 |  | 4,854,890 |  |

PROVISIONS FOR LIABILITIES | 8 | 315,734 |  | 315,734 |  |

NET ASSETS | 4,682,711 |  | 4,539,156 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Revaluation reserve | 10 | 1,852,038 |  | 1,852,038 |  |

Retained earnings | 2,830,573 |  | 2,687,018 |  |

SHAREHOLDERS' FUNDS | 4,682,711 |  | 4,539,156 |  |

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 his 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.

| Leabrook Investments Limited (Registered number: 00833539) |

Balance Sheet - continued

30 November 2025

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 14 August 2026 and were signed by:

K C Gupta - Director

| Leabrook Investments Limited (Registered number: 00833539) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Leabrook Investments 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.

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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary Amounts in these financial statements are rounded to the nearest £.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Workshop | - | 2% on cost

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

| Investment property

| Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve.

| In accordance with FRSSE (effective January 2015) paragraph 6.50, no depreciation or amortisation is provided in respect of investment property

| This treatment may be a departure from the requirements of the Companies Act 2006 concerning depreciation of fixed assets. However, the investment properties are not held for consumption but for investment and the members consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the accounts to give a true and fair view.

| 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.

| Leabrook Investments Limited (Registered number: 00833539) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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 and equity instruments

| The company has elected to apply the provision of section 11 'Basic Financial Instruments' and Section 12 'Other financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Derocognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Leabrook Investments Limited (Registered number: 00833539) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Workshop |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 6,309 |  | 3,903 |  | 10,212 |  |

| DEPRECIATION

| At 1 December 2024 | 2,392 |  | 3,901 |  | 6,293 |  |

| Charge for year | 126 |  | 2 |  | 128 |  |

| At 30 November 2025 | 2,518 |  | 3,903 |  | 6,421 |  |

| NET BOOK VALUE

| At 30 November 2025 | 3,791 |  | - |  | 3,791 |  |

| At 30 November 2024 | 3,917 |  | 2 |  | 3,919 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 2,700,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,700,000 |  |

| At 30 November 2024 | 2,700,000 |  |

| The companies investment properties have been independently valued

| on an open market basis.

| The valuation was undertaken by Chamberlains Surveyors Ltd of Trigate

| Business Centre, 210-222 Hagley Road West, Birmingham B68 0NP

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 458,571 |  | 558,905 |  |

| Other debtors | 3,513 |  | 1,620 |  |

462,084 |  | 560,525 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Taxation and social security | 30,120 |  | 49,550 |  |

| Other creditors | 1,127 |  | 1,168 |  |

31,247 |  | 50,718 |  |

| Leabrook Investments Limited (Registered number: 00833539) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

8. | PROVISIONS FOR LIABILITIES

| 30.11.25 |  | 30.11.24

£ | £ |

| Deferred tax | 315,734 |  | 315,734 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 315,734 |  |

| Balance at 30 November 2025 | 315,734 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 December 2024

| and 30 November 2025 | 1,852,038 |  |

11. | RELATED PARTY DISCLOSURES

| During the year, the company charged rent of £Nil (2024: £Nil) to its parent company Spice Hawk Steel Sections Ltd.

| Other debtors at 30th November 2025 included £313,571 due from Spice Hawk Steel Sections Ltd (2024: £413,905) and £145,000 due from Willowgrove Ltd (2024: £145,000).

| The nature of the transactions are unsecured and interest free loans repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The company is under the ultimate control of its parent company, Spice Hawk Steel Sections Ltd. (Company number 01724433).