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REGISTERED NUMBER: 05282808 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CHURCH PROPERTY HOLDINGS LIMITED

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CHURCH PROPERTY HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | Mrs S Langley

| REGISTERED OFFICE: | 17 Old Leeds Road

| Huddersfield

| West Yorkshire

| HD1 1SG

| REGISTERED NUMBER: | 05282808 (England and Wales)

| ACCOUNTANTS: | Brosnans

| Chartered Accountants

| Birkby House

| Birkby Lane

| Bailiff Bridge

| Brighouse

| West Yorkshire

| HD6 4JJ

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,012 |  | 99,157 |  |

Investments | 5 | 907,283 |  | - |  |

Investment property | 6 | 6,072,000 |  | 6,757,500 |  |

6,982,295 |  | 6,856,657 |  |

CURRENT ASSETS

Debtors | 7 | 64,098 |  | 49,929 |  |

Cash at bank and in hand | 56,432 |  | 91,188 |  |

120,530 |  | 141,117 |  |

CREDITORS

Amounts falling due within one year | 8 | (2,144,841 | ) | (807,390 | ) |

NET CURRENT LIABILITIES | (2,024,311 | ) | (666,273 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,957,984 |  | 6,190,384 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (2,276,426 | ) | (2,818,080 | ) |

NET ASSETS | 2,681,558 |  | 3,372,304 |  |

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

BALANCE SHEET - continued

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 11 | 600 |  | 600 |  |

Revaluation reserve | 12 | 1,637,266 |  | 2,420,852 |  |

Retained earnings | 1,043,692 |  | 950,852 |  |

SHAREHOLDERS' FUNDS | 2,681,558 |  | 3,372,304 |  |

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

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

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 18 August 2025 and were signed by:

Mrs S Langley - Director

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Church Property Holdings 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 (£).

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 comprises sales of properties, rents received and other charges and services.

| 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.

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| 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.

| 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.

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 135,041 |  |

| Disposals | (127,975 | ) |

| At 31 March 2025 | 7,066 |  |

| DEPRECIATION

| At 1 April 2024 | 35,884 |  |

| Charge for year | 9,187 |  |

| Eliminated on disposal | (41,017 | ) |

| At 31 March 2025 | 4,054 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,012 |  |

| At 31 March 2024 | 99,157 |  |

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| Additions | 1,000,685 |  |

| Revaluations | (93,402 | ) |

| At 31 March 2025 | 907,283 |  |

| NET BOOK VALUE

| At 31 March 2025 | 907,283 |  |

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

| Other

| investments

£ |

| Valuation in 2025 | 907,283 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 6,757,500 |  |

| Additions | 313,256 |  |

| Disposals | (215,170 | ) |

| Revaluations | (783,586 | ) |

| At 31 March 2025 | 6,072,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 6,072,000 |  |

| At 31 March 2024 | 6,757,500 |  |

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2015 | 4,861,000 |  |

| Valuation in 2016 | (9,600 | ) |

| Valuation in 2017 | 1,450,000 |  |

| Valuation in 2019 | (473,900 | ) |

| Valuation in 2020 | (70,000 | ) |

| Valuation in 2021 | 2,410,000 |  |

| Valuation in 2022 | (750,000 | ) |

| Valuation in 2023 | 100,000 |  |

| Valuation in 2024 | (760,000 | ) |

| Valuation in 2025 | (685,500 | ) |

6,072,000 |  |

| During the year, the properties were revalued on an open market basis by the director.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 12,553 |  | 11,839 |  |

| Other debtors | 51,545 |  | 38,090 |  |

64,098 |  | 49,929 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 10,000 |  |

| Hire purchase contracts | - |  | 9,068 |  |

| Trade creditors | 40,647 |  | 37,617 |  |

| Taxation and social security | 21,804 |  | 10,739 |  |

| Other creditors | 2,082,390 |  | 739,966 |  |

2,144,841 |  | 807,390 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 2,276,426 |  | 2,724,976 |  |

| Hire purchase contracts | - |  | 93,104 |  |

2,276,426 |  | 2,818,080 |  |

CHURCH PROPERTY HOLDINGS LIMITED (REGISTERED NUMBER: 05282808) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,276,426 |  | 2,708,363 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 2,276,426 |  | 2,734,976 |  |

| The bank loan is secured by a legal charge over the properties of the company and a debenture. The bank also holds personal guarantees of the directors.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 600 | Ordinary shares | £1 | 600 |  | 600 |  |

12. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024 | 2,420,852 |  |

| Revaluation of property | (783,586 | ) |

| At 31 March 2025 | 1,637,266 |  |

13. | ULTIMATE CONTROLLING PARTY

| The company is controlled by S Langley.