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Registration number: 06917051

Enhanced Developments Limited
Unaudited Filleted Financial Statements
for the Year Ended 29 November 2025

Enhanced Developments Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Enhanced Developments Limited

Company Information

Directors | Mr N G Smart Mr M A Cooper Mr A B Cooper

Registered office | C/o Bissell & Brown Charter House 56 High Street Sutton Coldfield West Midlands B72 1UJ

Accountants | Bissell & Brown Midlands Ltd Chartered Certified Accountants Charter House 56 High Street Sutton Coldfield West Midlands B72 1UJ

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Enhanced Developments Limited
for the Year Ended 29 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Enhanced Developments Limited for the year ended 29 November 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Enhanced Developments Limited, as a body, in accordance with the terms of our engagement letter dated 14 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of Enhanced Developments Limited and state those matters that we have agreed to state to the Board of Directors of Enhanced Developments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Enhanced Developments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Enhanced Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Enhanced Developments Limited. You consider that Enhanced Developments Limited 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 accounts of Enhanced Developments Limited. 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 accounts.

......................................
Bissell & Brown Midlands Ltd
Chartered Certified Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

25 August 2026

Enhanced Developments Limited

(Registration number: 06917051)
Balance Sheet as at 29 November 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 2,118,864 | 2,118,864
Debtors | 5 | 8,347 | 7,266
Cash at bank and in hand |  | 3,918 | 5,011
|  | 2,131,129 | 2,131,141
Creditors: Amounts falling due within one year | 6 | (6,049,771) | (5,571,447)
Net liabilities |  | (3,918,642) | (3,440,306)
Capital and reserves |  |  |
Called up share capital | 8 | 1,000 | 1,000
Retained earnings |  | (3,919,642) | (3,441,306)
Shareholders' deficit |  | (3,918,642) | (3,440,306)

For the financial year ending 29 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the directors' report and the Profit and Loss Account.

Approved and authorised by the Board on 25 August 2026 and signed on its behalf by:

......................................... Mr N G Smart Director

Enhanced Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
C/o Bissell & Brown
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ
United Kingdom

The principal place of business is:
6 Compton Road
West Charleton
Kingsbridge
Devon
TQ7 2BP

These financial statements were authorised for issue by the Board on 25 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The financial statements have been prepared on a going concern basis on the assumption of continued support of its shareholders and funders.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Enhanced Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025 (continued)

2 | Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Enhanced Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
Trade debtors
Trade debtors which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price. Trade debtors are subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.
Where the arrangement with a trade debtor constitutes a financing transaction, the debtor is initially and subsequently measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.
Recognition and measurement
Financial instruments are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Trade creditors
Trade creditors payable within one year that do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.
Where the arrangement with a trade creditor constitutes a financing transaction, the creditor is initially and subsequently measured at the present value of future payments discounted at a market rate of interest for a similar instrument.
Borrowings
Borrowings are initially recognised at the transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.
Commitments to receive a loan are measured at cost less impairment.
Impairment
A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. A financial liability (or part thereof) is derecognised when the obligation specified in the contract is discharged, cancelled or expires.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 2,118,864 | 2,118,864

Enhanced Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 5,688 | 5,688
Other debtors | 2,659 | 1,578
| 8,347 | 7,266

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6.1 | 815,532 | 830,032
Trade creditors |  | 6,486 | -
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 1,976,587 | 1,975,587
Accruals and deferred income |  | 3,251,166 | 2,765,828
|  | 6,049,771 | 5,571,447

6.1 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 815,532 | 830,032

7 | Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are guarantees of £5,008,942 (2024 - £5,008,942). There is a fixed charge and negative pledge over the assets of the company, in favour of the holders of director loans, intercompany loan balances and accruals.

Enhanced Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025 (continued)

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

9 | Related party transactions

Summary of transactions with associates

The director, Mr N G Smart, is also a director of Smart Developments (Midlands) Limited and Century Park Limited.
The directors, Mr A B Cooper and Mr M A Cooper, are also directors of Coopers Property Company Limited.
The balance due from the company to Smart Developments (Midlands) Limited at 29th November 2025 is £661,413 (2024 £661,413).
The balance due from the company to Century Park Limited at 29th November 2025 is £192,895 (2024 £191,895).
The balance due from the company to Coopers Property Company Limited at 29th November 2025 is £1,122,280 (2024 £1,122,280).

Expenditure with and payables to related parties

2025 | Associates £
Amounts payable to related party | 1,976,587

2024 | Associates £
Amounts payable to related party | 1,975,587