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REGISTERED NUMBER: SC787103 (Scotland)

| Unaudited Financial Statements |

| For The Year Ended 31 October 2025 |

| for |

| KD3 Property Investment Ltd |

| KD3 Property Investment Ltd (Registered number: SC787103) |

Contents of the Financial Statements

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 9 |

| KD3 Property Investment Ltd |

Company Information

For The Year Ended 31 October 2025

| DIRECTOR: | Mr D W Thomson

| REGISTERED OFFICE: | 1 Cambuslang Court

| Cambuslang

| Glasgow

| Strathclyde

| G32 8FH

| REGISTERED NUMBER: | SC787103 (Scotland)

| ACCOUNTANTS: | Atkinson Donnelly LLP

| 1 Cambuslang Court

| Cambuslang

| Glasgow

| Strathclyde

| G32 8FH

| KD3 Property Investment Ltd (Registered number: SC787103) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 232,482 |  | 185,522 |  |

Investment property | 5 | 317,058 |  | 305,000 |  |

549,540 |  | 490,522 |  |

CURRENT ASSETS

Debtors | 6 | 2,688 |  | 1,369 |  |

Cash at bank | 11,068 |  | 16,117 |  |

13,756 |  | 17,486 |  |

CREDITORS

Amounts falling due within one year | 7 | 46,560 |  | 86,529 |  |

NET CURRENT LIABILITIES | (32,804 | ) | (69,043 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 516,736 |  | 421,479 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (477,606 | ) | (363,757 | ) |

PROVISIONS FOR LIABILITIES | 10 | (17,415 | ) | (7,209 | ) |

NET ASSETS | 21,715 |  | 50,513 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Revaluation reserve | 11 | 31,602 |  | 39,195 |  |

Fair value reserve | 11 | 63,418 |  | 60,812 |  |

Retained earnings | (73,315 | ) | (49,504 | ) |

SHAREHOLDERS' FUNDS | 21,715 |  | 50,513 |  |

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 director acknowledges her 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.

| KD3 Property Investment Ltd (Registered number: SC787103) |

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.

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 7 July 2026 and were signed by:

Mr D W Thomson - Director

| KD3 Property Investment Ltd (Registered number: SC787103) |

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| KD3 Property Investment Ltd is a private company, limited by shares , registered in Scotland. 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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.

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and Bank Balances

| Cash and bank balances are measured at the transaction price.

| 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.

| KD3 Property Investment Ltd (Registered number: SC787103) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 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 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.

| Going concern

| These accounts have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to financially support the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 November 2024 | 187,959 |  | - |  | 1,653 |  | 189,612 |  |

| Additions | 50,219 |  | 2,081 |  | - |  | 52,300 |  |

| At 31 October 2025 | 238,178 |  | 2,081 |  | 1,653 |  | 241,912 |  |

| DEPRECIATION

| At 1 November 2024 | 3,759 |  | - |  | 331 |  | 4,090 |  |

| Charge for year | 4,764 |  | 312 |  | 264 |  | 5,340 |  |

| At 31 October 2025 | 8,523 |  | 312 |  | 595 |  | 9,430 |  |

| NET BOOK VALUE

| At 31 October 2025 | 229,655 |  | 1,769 |  | 1,058 |  | 232,482 |  |

| At 31 October 2024 | 184,200 |  | - |  | 1,322 |  | 185,522 |  |

| KD3 Property Investment Ltd (Registered number: SC787103) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

4. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 October 2025 is represented by:

| Fixtures |

| Freehold |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2025 | 40,002 |  | 2,081 |  | 1,653 |  | 43,736 |  |

| Cost | 198,176 |  | - |  | - |  | 198,176 |  |

238,178 |  | 2,081 |  | 1,653 |  | 241,912 |  |

| If freehold property had not been revalued they would have been included at the following historical cost:

| 31.10.25 |  | 31.10.24

£ | £ |

| Cost | 149,757 |  | 149,757 |  |

| Freehold property was valued on open market basis on by .

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 305,000 |  |

| Additions | 12,058 |  |

| At 31 October 2025 | 317,058 |  |

| NET BOOK VALUE

| At 31 October 2025 | 317,058 |  |

| At 31 October 2024 | 305,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2024 | 67,762 |  |

| Cost | 249,296 |  |

317,058 |  |

| KD3 Property Investment Ltd (Registered number: SC787103) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

5. | INVESTMENT PROPERTY - continued

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.10.25 |  | 31.10.24

£ | £ |

| Cost | 237,237 |  | 237,237 |  |

| Investment property was valued on an open market basis on 31 October 2025 by The Mortgage Works .

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Other debtors | 2,688 |  | 1,369 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Other creditors | 46,560 |  | 86,529 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans | 222,067 |  | 254,972 |  |

| Other creditors | 255,539 |  | 108,785 |  |

477,606 |  | 363,757 |  |

9. | SECURED DEBTS

| Together commerical hold the following securities:

| All and whole the subjects known as and forming 31 st. Andrews drive.

| The mortgage works hold the following securities:

| All and whole the property known as and forming 45B commerce street, fraserburgh.

| All and whole the property known as and forming 34 college bounds, fraserburgh.

| Foundation home loans hold the following security:

| All and whole the subjects known as and forming 4 andover hill lower, brechin.

10. | PROVISIONS FOR LIABILITIES

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax | 17,415 |  | 7,209 |  |

| KD3 Property Investment Ltd (Registered number: SC787103) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 7,209 |  |

| Provided during year | 10,206 |  |

| Balance at 31 October 2025 | 17,415 |  |

11. | RESERVES

| Fair |

| Revaluation |  | value |

| reserve |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | 39,195 |  | 60,812 |  | 100,007 |  |

| Transfer to reserves | - |  | 2,606 |  | 2,606 |  |

| Deferred tax on revaluation | (7,593 | ) | - |  | (7,593 | ) |

| At 31 October 2025 | 31,602 |  | 63,418 |  | 95,020 |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

KD3 Property Investment Ltd

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 KD3 Property Investment Ltd for the year ended 31 October 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of KD3 Property Investment Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KD3 Property Investment Ltd and state those matters that we have agreed to state to the director of KD3 Property Investment Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that KD3 Property Investment Ltd 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 KD3 Property Investment Ltd. You consider that KD3 Property Investment Ltd 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 KD3 Property Investment Ltd. 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.

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

7 July 2026