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REGISTERED NUMBER: 12020146 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| UK Religious Development Limited |

UK Religious Development Limited (Registered number: 12020146)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

UK Religious Development Limited

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Dr M Kalairajah

| Dr M Subbiah

| REGISTERED OFFICE: | 8 Old Manor Way

| Chislehurst

| Kent

| BR7 5XS

| REGISTERED NUMBER: | 12020146 (England and Wales)

| ACCOUNTANTS: | Garside and Co. Limited

| Suite 631, Linen Hall

| 162-168 Regent Street

| London

| W1B 5TG

UK Religious Development Limited (Registered number: 12020146)

Balance Sheet

31 May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 677,557 |  | 705,627 |  |

CURRENT ASSETS

Cash at bank | 10,286 |  | 14,104 |  |

CREDITORS

Amounts falling due within one year | 5 | (3,782 | ) | (3,782 | ) |

NET CURRENT ASSETS | 6,504 |  | 10,322 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 684,061 |  | 715,949 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (871,627 | ) | (871,627 | ) |

NET LIABILITIES | (187,566 | ) | (155,678 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 12,627 |  | 12,627 |  |

Retained earnings | (200,193 | ) | (168,305 | ) |

(187,566 | ) | (155,678 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

UK Religious Development Limited (Registered number: 12020146)

Balance Sheet - continued

31 May 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 Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Dr M Subbiah - Director

UK Religious Development Limited (Registered number: 12020146)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| UK Religious Development 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.

| The financial statements are prepared on the going concern basis.

| Tangible fixed assets

| A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

| Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

| Freehold property - 10% straight line.

| 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.

| Loans

| All loans are non interest bearing.

3. | EMPLOYEES AND DIRECTORS

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

UK Religious Development Limited (Registered number: 12020146)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |

| property |  | Land |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 280,703 |  | 563,739 |  | 844,442 |  |

| DEPRECIATION

| At 1 June 2024 | 138,815 |  | - |  | 138,815 |  |

| Charge for year | 28,070 |  | - |  | 28,070 |  |

| At 31 May 2025 | 166,885 |  | - |  | 166,885 |  |

| NET BOOK VALUE

| At 31 May 2025 | 113,818 |  | 563,739 |  | 677,557 |  |

| At 31 May 2024 | 141,888 |  | 563,739 |  | 705,627 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 3,782 |  | 3,782 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Thirukarthikai fund loan | 5,000 |  | 5,000 |  |

| Option holder's loans : See

| note 9 for further details | 18,050 |  | 18,050 |  |

| Founder's loans | 848,577 |  | 848,577 |  |

871,627 |  | 871,627 |  |

| All loans are non-interest bearing.

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Founder's loans | 848,577 |  | 848,577 |  |

| Founder's loans are secured by a fixed charge over the assets of the Company.

UK Religious Development Limited (Registered number: 12020146)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | CALLED UP SHARE CAPITAL

| Alloted and issued:

| Number |  | Class of shares |  | Nominal value |  | 31.5.22 |  |

|  | £ |  | £ |  |

| 125 |  | Ordinary A |  | 1 |  | 125 |  |

| 125 |  | Ordinary B |  | 100 |  | 12, 500 |  |

| 2 |  | Ordinary C |  | 1 |  | 2 |  |

| 252 |  |  | 12,267 |  |

| At 31 May 2025, the issued share capital was £12,267 comprising of 252 Ordinary Class A, B and C issued shares as per the table above.

| Additionally, prospective shareholders have committed to advance money to the company in installments under the terms of an "option" agreement. Once all such installment payments have been paid, the company will issue new shares to said prospective investors. At the reporting date the amount of installments still due to be paid from investments was £100,950. If such payments are made in full an additional 17 Ordinary A shares and 17 Ordinary B Shares will be issued. If full payment is not received the company is under no legal obligation to return funds already paid to investor.

9. | RELATED PARTY DISCLOSURES

| The directors of the company are also directors of UK Hindu Developments Limited a company incorporated in England and Wales with registration number 12181017. Certain operating costs of UK Hindu Developments Limiter's in an amount of £8,663 were paid for by UK Religious Developments Limited. In 2024 the directors assessed there was a risk of non recoverability of this resulting debtor and a provision was made in full.