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REGISTERED NUMBER: 01612127 (England and Wales)

| Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| J. Breheny Developments Limited |

| J. Breheny Developments Limited (Registered number: 01612127) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| J. Breheny Developments Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | J N E Breheny

| S Aziz

| SECRETARY: | S Aziz

| REGISTERED OFFICE: | Flordon Road

| Creeting St Mary

| Ipswich

| Suffolk

| IP6 8NH

| REGISTERED NUMBER: | 01612127 (England and Wales)

| AUDITORS: | Wright Vigar Limited

| Statutory Auditors

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

| J. Breheny Developments Limited (Registered number: 01612127) |

Balance Sheet

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Development Land & Buildings | 152,074 |  | 152,074 |  |

Debtors | 4 | 83 |  | 83 |  |

Cash at bank | 7,210 |  | 7,210 |  |

159,367 |  | 159,367 |  |

CREDITORS

Amounts falling due within one year | 5 | 301,609 |  | 301,609 |  |

NET CURRENT LIABILITIES | (142,242 | ) | (142,242 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (142,242 | ) | (142,242 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 5,000 |  | 5,000 |  |

Retained earnings | 7 | (147,242 | ) | (147,242 | ) |

SHAREHOLDERS' FUNDS | (142,242 | ) | (142,242 | ) |

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 Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

J N E Breheny - Director

| J. Breheny Developments Limited (Registered number: 01612127) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| J. Breheny Developments 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.

| The Directors have prepared the accounts on the going concern basis. At the year end the company had net current liabilities of £142,242 (2024: £142,242).

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Development land & buildings

| The assets are held with a view to development when market conditions improve. They are included at the lower of cost and net realisable 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.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 83 |  | 83 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to Holding company | 301,609 |  | 301,609 |  |

| J. Breheny Developments Limited (Registered number: 01612127) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 5,000 | Ordinary Shares | £1 | 5,000 |  | 5,000 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | (147,242 | ) |

| Profit for the year | - |

| At 31 March 2025 | (147,242 | ) |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Kevin Shaw BSc FCA (Senior Statutory Auditor)

| for and on behalf of Wright Vigar Limited