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REGISTERED NUMBER: 07438249 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2024 to 28 November 2025

for

Stonecastle Homes Limited

| Stonecastle Homes Limited (Registered number: 07438249) |

Contents of the Financial Statements

for the Period 1 December 2024 to 28 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Stonecastle Homes Limited |

Company Information

for the Period 1 December 2024 to 28 November 2025

| DIRECTOR: | Mr D C Pickles

| SECRETARY: | Mrs C M Stainton

| REGISTERED OFFICE: | 22 Westfield Grove

| Ackworth

| Pontefract

| WF7 7HF

| REGISTERED NUMBER: | 07438249 (England and Wales)

| ACCOUNTANTS: | SMH BCL Accountants Ltd

| 2, Pavilion Business Park

| Royds Hall Road

| Lower Wortley

| Leeds

| LS12 6AJ

| Stonecastle Homes Limited (Registered number: 07438249) |

Balance Sheet

28 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 100 |  | 100 |  |

Investment property | 5 | 1,450,000 |  | 1,450,000 |  |

1,450,100 |  | 1,450,100 |  |

CURRENT ASSETS

Debtors | 6 | 12,907 |  | 8,013 |  |

Cash at bank | 1,680 |  | 2,230 |  |

14,587 |  | 10,243 |  |

CREDITORS

Amounts falling due within one year | 7 | 75,032 |  | 60,225 |  |

NET CURRENT LIABILITIES | (60,445 | ) | (49,982 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,389,655 |  | 1,400,118 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (758,992 | ) | (763,545 | ) |

PROVISIONS FOR LIABILITIES | (117,331 | ) | (117,331 | ) |

NET ASSETS | 513,332 |  | 519,242 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 10 | 351,993 |  | 351,993 |  |

Retained earnings | 161,239 |  | 167,149 |  |

SHAREHOLDERS' FUNDS | 513,332 |  | 519,242 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 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.

| Stonecastle Homes Limited (Registered number: 07438249) |

Balance Sheet - continued

28 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 25 August 2026 and were signed by:

Mr D C Pickles - Director

| Stonecastle Homes Limited (Registered number: 07438249) |

Notes to the Financial Statements

for the Period 1 December 2024 to 28 November 2025

1. | STATUTORY INFORMATION

| Stonecastle Homes 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Stonecastle Homes Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

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

| Stonecastle Homes Limited (Registered number: 07438249) |

Notes to the Financial Statements - continued

for the Period 1 December 2024 to 28 November 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 December 2024

| and 28 November 2025 | 100 |  |

| NET BOOK VALUE

| At 28 November 2025 | 100 |  |

| At 30 November 2024 | 100 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 28 November 2025 | 1,450,000 |  |

| NET BOOK VALUE

| At 28 November 2025 | 1,450,000 |  |

| At 30 November 2024 | 1,450,000 |  |

| The investment property was valued on an open market basis at 28 November 2025 by the director.

| Fair value at 28 November 2025 is represented by:

£ |

| Valuation in 2024 | 250,000 |  |

| Valuation in 2023 | 219,324 |  |

| Cost | 980,676 |  |

1,450,000 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 7,354 |  | 7,281 |  |

| Other debtors | 5,553 |  | 732 |  |

12,907 |  | 8,013 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,000 |  | 8,000 |  |

| Other creditors | 71,032 |  | 52,225 |  |

75,032 |  | 60,225 |  |

| Stonecastle Homes Limited (Registered number: 07438249) |

Notes to the Financial Statements - continued

for the Period 1 December 2024 to 28 November 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 758,992 |  | 763,545 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 758,992 |  | 759,547 |  |

| Bank loans are secured by way of a fixed charge and negative pledge dated 4 September 2020 over a property at the Main Street,Oswalkirk, a fixed charge and negative pledge dated 16 January 2020 over a property at the Carr Lane, Oswaldkirk, together with a fixed charge and negative pledge dated 29 November 2019 over a property at Tuke Grove,Wakefield.

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 December 2024

| and 28 November 2025 | 351,993 |  |

11. | RELATED PARTY DISCLOSURES

| There is no ultimate controlling party by virtue of their shareholdings.