REGISTERED NUMBER: 09867730

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Highgrove Strategic Land Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

J C Best

D J Shann

P Whitaker

SECRETARY:

D M Lush

REGISTERED OFFICE:

Middleton House

Westland Road

Leeds

West Yorkshire

LS11 5UH

REGISTERED NUMBER:

09867730

ACCOUNTANTS:

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Highgrove Strategic Land Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Highgrove Strategic Land Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Highgrove Strategic Land Limited and state those matters that we have agreed to state to the Board of Directors of Highgrove Strategic Land Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Highgrove Strategic Land Limited and its Board of Directors, as a body, for our work or for this report.

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

Ford Campbell Freedman Limited

Chartered accountants

2nd Floor

33 Park Place

Leeds

LS1 2RY

24 September 2026

CURRENT ASSETS

Stocks

973,397

610,592

Debtors

5

46,026

20,874

Cash at bank

3,707

18,866

1,023,130

650,332

CREDITORS

Amounts falling due within one year

6

2,428,857

1,906,236

NET CURRENT LIABILITIES

(1,405,727

)

(1,255,904

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,405,727

)

(1,255,904

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,405,827

)

(1,256,004

)

(1,405,727

)

(1,255,904

)

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

D J Shann - Director

1.	GENERAL INFORMATION

Highgrove Strategic Land 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention.

Going concern

The directors have considered the current trading of the company and its expectations for the next 12 months following the date of the approval of these financial statements and believe it is appropriate to prepare the financial statements on the going concern basis.

This assumes the continued support of the related party creditor. The related party has confirmed that the support will be available.

Stocks

Stock and work in progress relates to costs incurred to date of developing real estate assets. The carrying value of work in progress is assessed based on calculations of the relevant cost of sales linked to each development where the cost of sales is based on detailed forecasts of expected remaining revenues and costs to complete the project. Judgements around expected income are based on sales experience and market conditions as at the measurement date. Judgements around costs to complete are based on the status of completion as well as a detailed understanding of the specific requirements for each development.

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

46,026

20,874

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

67,219

15,004

Other creditors

2,361,638

1,891,232

2,428,857

1,906,236

7.	RELATED PARTY TRANSACTIONS

Related party

2025

2024

£

£

Amount due to related party at the balance sheet date

2,358,113

1,889,507

During the year interest of £65,531 (2024: £37,958) was charged on the above loan.

8.	CONTROLLING PARTY

There is no controlling party by virtue of shareholdings.