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Registered Number: 10788531
England and Wales
BREEDER CAPITAL LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

BREEDER CAPITAL Limited Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

BREEDER CAPITAL Limited Accountants' Report For the year ended 31 May 2025
Report to the Directors on the preparation of the unaudited statutory financial statements for the period ended year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval these accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. You acknowledge that it is the Board's responsibilities to prepare accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. This report is made solely to the Board of Directors of the Company as a body, in accordance with the terms of our engagement letter with you. Our work has been undertaken solely to prepare for your approval these accounts and state those matters that we have agreed to state to the Board of Directors as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors as a body for our work or for this report. It is your duty to ensure that the Company has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss. You consider that the Company is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit of the Company's accounts. 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 financial statements. .................................................... 66 PAH 8 Hill Street London W1J 5NG 09 October 2025 1

BREEDER CAPITAL Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Investments | 3 | 11,813 |  | 34,143
|  | 11,813 |  | 34,143
Current assets |  |  |
Debtors: amounts falling due within one year |  | 1 |  | 1
Cash at bank and in hand |  | 1,107 |  | 8,269
|  | 1,108 |  | 8,270
Creditors: amount falling due within one year |  | (7,970) |  | (36,970)
Net current assets |  | (6,862) |  | (28,700)
Total assets less current liabilities |  | 4,951 |  | 5,443
Net assets |  | 4,951 |  | 5,443
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 4,851 |  | 5,343
Shareholders' funds |  | 4,951 |  | 5,443
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 09 October 2025 and were signed by:
------------------------------- Jonathan Nicolas COENCA Director
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BREEDER CAPITAL Limited Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information BREEDER CAPITAL Limited is a private company, limited by shares, registered in England and Wales, registration number 10788531, registration address 76, New Bond Street, London, W1S 1RX.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 (Section 1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include any revaluation of investments at fair value. Going concern basis The company benefits from the continued support of its Director and Shareholders. The Director believes that the Company is well placed to manage its business risks successfully. Accordingly, he has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. The Director has elected to apply the provisions of FRS 102 to all of its investments. Investments are therefore subsequently measured at fair value at the reporting date. The gain or loss on revaluation is recognised in the profit and loss account. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financials instruments The Company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Investments
Cost | Other investments other than loans |  | Loans to group undertakings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 340 |  | 33,804 |  | 34,144
Additions | - |  | - |  | -
Disposals | - |  | (22,331) |  | (22,331)
At 31 May 2025 | 340 |  | 11,473 |  | 11,813
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class shares of £1.00 each | 100 |  | 100
| 100 |  | 100
5. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
BELLINGHAM MEWS 2 Ltd | 0 |  | 0 |  | 11,473 |  | 33,803
Mr J COENCA is also a Director of Bellingham Mews 2 Ltd, in which the Company has made the following investment during the previous period: Balance of equity investment of £340 (2024: £340), and balance of interest bearing loan repayable on completion of project for £11,473 (2024: £33,803).
6. | Ultimate Controlling Party The Director and its associates are controlling the Company.
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