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REGISTERED NUMBER: OC387816 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 5 April 2026 |

| for |

| Aikaja LLP |

Aikaja LLP (Registered number: OC387816)

Contents of the Financial Statements

for the Year Ended 5 April 2026

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Aikaja LLP

General Information

for the Year Ended 5 April 2026

| DESIGNATED MEMBERS: | J M Fitzgerald

| Aikaja Investment Limited

| Ms A G Loughrey

| REGISTERED OFFICE: | 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

| REGISTERED NUMBER: | OC387816 (England and Wales)

| ACCOUNTANTS: | APT

| 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

Aikaja LLP (Registered number: OC387816)

Balance Sheet

5 April 2026

| 5.4.26 | 5.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,180,000 |  | 2,180,000 |  |

CURRENT ASSETS

Debtors | 5 | 1,918 |  | 2,401 |  |

Cash at bank | 455,243 |  | 435,779 |  |

457,161 |  | 438,180 |  |

CREDITORS

Amounts falling due within one year | 6 | 28,997 |  | 26,523 |  |

NET CURRENT ASSETS | 428,164 |  | 411,657 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 2,608,164 |  | 2,591,657 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 538,374 |  | 546,295 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 2,069,790 |  | 2,045,362 |  |

2,608,164 |  | 2,591,657 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 538,374 |  | 546,295 |  |

Members' other interests | 2,069,790 |  | 2,045,362 |  |

2,608,164 |  | 2,591,657 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Aikaja LLP (Registered number: OC387816)

Balance Sheet - continued

5 April 2026

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 21 May 2026 and were signed by:

J M Fitzgerald - Designated member

Aikaja LLP (Registered number: OC387816)

Notes to the Financial Statements

for the Year Ended 5 April 2026

1. | STATUTORY INFORMATION

| Aikaja LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

| Going concern

| After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover represents rents income net of value added tax. Rental income is recognised on an accruals basis in accordance with the substance of the relevant agreement.

| 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.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Financial instruments

| Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, 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.

| Such assets are subsequently carried at amortised cost, using the effective interest rate method.

| Basic financial liabilities including trade and other payables 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 receipts discounted at a market rate of interest.

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

Aikaja LLP (Registered number: OC387816)

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

2. | ACCOUNTING POLICIES - continued

| Provision for liabilities

| Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2025 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 6 April 2025

| and 5 April 2026 | 2,180,000 |  |

| NET BOOK VALUE

| At 5 April 2026 | 2,180,000 |  |

| At 5 April 2025 | 2,180,000 |  |

| Investment property has been valued by the designated members and is disclosed at open market value.

| Fair value at 5 April 2026 is represented by:

£ |

| Valuation in 2025 | 629,606 |  |

| Cost | 1,550,394 |  |

2,180,000 |  |

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

| 5.4.26 |  | 5.4.25

£ | £ |

| Other debtors | 1,918 |  | 2,401 |  |

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

| 5.4.26 |  | 5.4.25

£ | £ |

| Other creditors | 28,997 |  | 26,523 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally to other creditors.