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REGISTERED NUMBER: 05807214 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Mark Winter Homes Limited

| Mark Winter Homes Limited (Registered number: 05807214) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Mark Winter Homes Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | M A Winter

| Mrs E Winter

| SECRETARY: | M A Winter

| REGISTERED OFFICE: | Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| REGISTERED NUMBER: | 05807214 (England and Wales)

| ACCOUNTANTS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| Mark Winter Homes Limited (Registered number: 05807214) |

Abridged Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,552,950 |  | 1,530,000 |  |

CURRENT ASSETS

Debtors | 5,310 |  | - |  |

Cash at bank | 7,045 |  | 7,933 |  |

12,355 |  | 7,933 |  |

CREDITORS

Amounts falling due within one year | 121,557 |  | 136,969 |  |

NET CURRENT LIABILITIES | (109,202 | ) | (129,036 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,443,748 |  | 1,400,964 |  |

CREDITORS

Amounts falling due after more than one year | (428,000 | ) | (444,000 | ) |

PROVISIONS FOR LIABILITIES | 6 | (194,843 | ) | (189,106 | ) |

NET ASSETS | 820,905 |  | 767,858 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Non distributable reserves | 8 | 633,107 |  | 615,894 |  |

Retained earnings | 187,796 |  | 151,962 |  |

SHAREHOLDERS' FUNDS | 820,905 |  | 767,858 |  |

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

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

| Mark Winter Homes Limited (Registered number: 05807214) |

Abridged Balance Sheet - continued

31 October 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

M A Winter - Director

| Mark Winter Homes Limited (Registered number: 05807214) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Mark Winter 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.

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.

| Turnover

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

| 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.

| The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102 1A. The director considers that, as these properties are not held for consumption, but for their investment potential, to depreciate them would not give a true and fair view, and that it is necessary to adopt the investment policy under FRS 102 1A in order to give a true and fair view as follows:

| Properties are initially recognised at cost, and subsequently revalued to fair value at each reporting date through the income statement.

| If this departure from the Act had not been made, the profit for the financial year would have been decreased by depreciation. However, the amount of depreciation cannot be reasonably quantified because depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

| Financial instruments

| The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

| 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 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 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.

| Mark Winter Homes Limited (Registered number: 05807214) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The company has net current liabilities as a result of short term borrowings from the parent company. This will only be repaid if sufficient funds have been generated either from profits or alternative borrowings and for these reasons the accounts have been drawn up on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 1,530,000 |  |

| Revaluations | 22,950 |  |

| At 31 October 2025 | 1,552,950 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,552,950 |  |

| At 31 October 2024 | 1,530,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2021 | 720,000 |  |

| Valuation in 2024 | 85,000 |  |

| Valuation in 2025 | 22,950 |  |

| Cost | 725,000 |  |

1,552,950 |  |

5. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 428,000 |  | 444,000 |  |

| The bank borrowing is secured on the company's freehold property.

6. | PROVISIONS FOR LIABILITIES

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax | 194,843 |  | 189,106 |  |

| Mark Winter Homes Limited (Registered number: 05807214) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 189,106 |  |

| Provided during year | 5,737 |  |

| Balance at 31 October 2025 | 194,843 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | RESERVES

| Non

| distributable

| reserves

£ |

| At 1 November 2024 | 615,894 |  |

| Revaluation | 17,213 |  |

| At 31 October 2025 | 633,107 |  |