These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

Complete Prime Residential Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Loudoun Road, London, NW8 0DL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Revenue is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales-related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Income received in advance of the provision of services is recognised as deferred revenue within creditors. Such amounts are released to the profit and loss account as the related services are provided, in accordance with the company’s revenue recognition policy.

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions 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 statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified 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.

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

The average monthly number of individuals (including directors) employed by the company during the year was:

The HSBC bank loan of £210,000 was repayable in 47 monthly instalments of £4,375, with a final repayment of £4,375 due at the end of the 48-month term from the date of drawdown. The original term of 36 months was extended to 48 months. Interest was charged at a rate of 3.99% per annum. The loan was fully repaid during the year.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

At the year end, included within amounts owed by group undertakings is a balance of £658,764 (2024: £658,173) due from Complete Holdings Limited, the immediate holding company. The loan is interest free, unsecured and repayable on demand.

At the year end, included within amounts owed by group undertakings is a balance of £1,710 (2024: £575) due from IP Global FZE, a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed by group undertakings is a balance of £222,073 (2024: £117,862) due from IP Global Properties Limited, a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed by group undertakings is a balance of £22,533 (2024: £17,435) due from IPG Real Estate Consultancy (UAE), a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed by group undertakings is a balance of £338,791 (2024: £310,610) due from IP Global Limited, a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed by group undertakings is a balance of £500 (2024: £Nil) due from IPGI Investment Limited, a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed by group undertakings is a balance of £64 (2024: £Nil) due from IPI Group Holdings Limited, an ultimate parent company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed to group undertakings is a balance of £318,129 (2024: £559,387) due to Complete Limited, a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed to group undertakings is a balance of £12,392 (2024: £10,535) due to 6 Legge Lane Management Limited, a subsidiary company. The loan is unsecured, interest free and repayable on demand.

At the year end, included within amounts owed to group undertakings is a balance of £45,779 (2024: £Nil) due to Beijing Huanju International Management Consulting Co Ltd, a fellow subsidiary company. The loan is unsecured, interest free and repayable on demand.

During the year, management fees of £770,489 (2024: £640,642) were paid to Complete Limited, a fellow subsidiary company, and £45,793 (2024: £nil) was paid to Beijing Huanju International Management Consulting Co., Ltd.

As of 31 December 2025, the immediate holding company is Complete Holdings Limited, incorporated in the Cayman Islands. The ultimate parent company and ultimate controlling party being IPI Group Holdings Limited, also incorporated in the Cayman Islands.