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REGISTERED NUMBER: 11368107 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

KMP PropFin Limited

| KMP PropFin Limited (Registered number: 11368107) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| KMP PropFin Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr B Patel

| Mr N N Patel

| Mr V M Patel

| Mr V N Patel

| REGISTERED OFFICE: | 2nd Floor, Compton House

| 29-33 Church Road

| Stanmore

| Middlesex

| HA7 4AR

| REGISTERED NUMBER: | 11368107 (England and Wales)

| ACCOUNTANTS: | Andrew Murray & Co

| Business Advisors and Statutory Auditors

| 144-146 Kings Cross Road

| King's Cross

| WC1X 9DU

| KMP PropFin Limited (Registered number: 11368107) |

Statement of Financial Position

30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 27,436,865 |  | 28,757,626 |  |

Cash at bank | 1,365,490 |  | 15,543 |  |

28,802,355 |  | 28,773,169 |  |

CREDITORS

Amounts falling due within one year | 5 | 294,120 |  | 330,152 |  |

NET CURRENT ASSETS | 28,508,235 |  | 28,443,017 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 28,508,235 |  | 28,443,017 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 28,836,458 |  | 28,320,472 |  |

NET (LIABILITIES)/ASSETS | (328,223 | ) | 122,545 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | (328,323 | ) | 122,445 |  |

SHAREHOLDER FUNDS | (328,223 | ) | 122,545 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were authorised for issue by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Mr V M Patel - Director

| KMP PropFin Limited (Registered number: 11368107) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| KMP PropFin 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.

| Going Concern

| The financial statements have been prepared on a going concern basis, notwithstanding the fact that the total liabilities exceed total assets by £328,223 (2024: Total assets of £122,545) on the balance sheet. The Directors, having made appropriate enquiries, are satisfied that the company will receive continued support from the company's ultimate shareholders and the company will be able to meet its liabilities as they fall due for payment. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements. The financial statements do not include the adjustments that would result if the company was unable to continue as a going concern.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents interest receivables. The revenue is recognised when the demand for interest is issued.

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

| 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 statement of financial position date.

| KMP PropFin Limited (Registered number: 11368107) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | DEBTORS

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due within one year:

| Other debtors | 100 |  | 100 |  |

| Amounts falling due after more than one year:

| Other debtors | 27,436,765 |  | 28,757,526 |  |

| Aggregate amounts | 27,436,865 |  | 28,757,626 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Tax | 9,704 |  | - |  |

| Accruals and deferred income | 284,416 |  | 330,152 |  |

294,120 |  | 330,152 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans (see note 7) | 19,100,000 |  | 19,100,000 |  |

| Other creditors | 9,736,458 |  | 9,220,472 |  |

28,836,458 |  | 28,320,472 |  |

| KMP PropFin Limited (Registered number: 11368107) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due between two and five years:

| NatWest Bank loan - 2-5 years | 19,100,000 |  | 19,100,000 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 19,100,000 |  | 19,100,000 |  |

| The NatWest Bank loan is secured by way of fixed and floating charge over all the property or undertakings of the company, including those of some of its related entities under common control.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2024 | 122,445 |  |

| Deficit for the year | (450,768 | ) |

| At 30 September 2025 | (328,323 | ) |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in other creditors amount falling due after more than one year is an amount of £2,615,726 (2024:£2,315,726) owed by the company to its directors.

12. | RELATED PARTY DISCLOSURES

| Included in other debtors falling due after more than one year is an amount of £19,971,840 (2043: £20,820,596) owed to the company by various companies related by virtue of common control.

| Included in other creditors falling due after more than one year is an amount of £2,190,000 (2024: £1,484,014) owed by the company to various companies related by virtue of common control.

| Also included in other creditors falling due after more than one year is an amount of £1,307,648 (2024: £1,107,648) owed by the company to its shareholders. These loans are interest free and unsecured.

| KMP PropFin Limited (Registered number: 11368107) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

13. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.