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REGISTERED NUMBER: 06249394 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Charles Gray (Property Holdings) Limited

Charles Gray (Property Holdings) Limited (Registered number: 06249394)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

Charles Gray (Property Holdings) Limited

COMPANY INFORMATION

for the year ended 31 March 2025

| Directors: | Mr M Gray

| Mr P Gray

| Secretary: | Mr P Gray

| Registered office: | Abacus House

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

| Business address: | 2 Firsdown

| The Crescent

| Crapstone

| Yelverton

| Devon

| PL20 7PS

| Registered number: | 06249394 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

Charles Gray (Property Holdings) Limited (Registered number: 06249394)

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

Fixed assets

Investments | 4 | 100 |  | 100 |  |

Current assets

Debtors | 5 | 8,946 |  | 48,939 |  |

Cash at bank | 123 |  | 5,212 |  |

9,069 |  | 54,151 |  |

Creditors

Amounts falling due within one year | 6 | 5,979 |  | 7,851 |  |

Net current assets | 3,090 |  | 46,300 |  |

Total assets less current liabilities | 3,190 |  | 46,400 |  |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 3,090 |  | 46,300 |  |

Shareholders' funds | 3,190 |  | 46,400 |  |

Charles Gray (Property Holdings) Limited (Registered number: 06249394)

BALANCE SHEET - continued

31 March 2025

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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2025 and were signed on its behalf by:

Mr M Gray - Director

Charles Gray (Property Holdings) Limited (Registered number: 06249394)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Charles Gray (Property Holdings) Limited is a private company, limited by shared, registered in England and Wales. The company's registered number, business address 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Charles Gray (Property Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents management charges receivable.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Charles Gray (Property Holdings) Limited (Registered number: 06249394)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Share in

| group

| companies

£ |

| Cost

| At 1 April 2024

| and 31 March 2025 | 100 |  |

| Net book value

| At 31 March 2025 | 100 |  |

| At 31 March 2024 | 100 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Charles Gray Ltd

| Registered office: United Kingdom

| Nature of business: Dormant company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| The company owns 100% of the share capital of Charles Gray Ltd, which did not trade throughout the year.

Charles Gray (Property Holdings) Limited (Registered number: 06249394)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 8,946 |  | 48,939 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 100 |  | 100 |  |

| Taxation and social security | 420 |  | 639 |  |

| Other creditors | 5,459 |  | 7,112 |  |

5,979 |  | 7,851 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed the following amounts to related parties:

| M Gray |  | Director & shareholder |  | £2,280 |  |

| P Gray |  | Director & shareholder |  | £2,280 |  |

| Charles Gray Ltd |  | M Gray & P Gray arethe directors and shareholders |  | £100 |  |

| Income of £4,000 was received from Breckland Development Limited in respect of management charges

| At the balance sheet date, the company was owed the following amounts by related parties:

| Breckland Development Ltd |  | M Gray, P Gray & H Gray are |  | £8,946 |  |

| the directors & shareholders |  |