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REGISTERED NUMBER: 03232070 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

CARDUELIS LIMITED

| CARDUELIS LIMITED (REGISTERED NUMBER: 03232070) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CARDUELIS LIMITED |

COMPANY INFORMATION

for the year ended 31 July 2025

| DIRECTORS: | C Goldfinch

| A J Goldfinch

| M J Goldfinch

| SECRETARY: | C Goldfinch

| REGISTERED OFFICE: | One Eastwood

| Harry Weston Road

| Binley Business Park

| Coventry

| CV3 2UB

| REGISTERED NUMBER: | 03232070 (England and Wales)

| ACCOUNTANTS: | Dafferns LLP

| One Eastwood

| Harry Weston Road

| Binley Business Park

| Coventry

| CV3 2UB

| CARDUELIS LIMITED (REGISTERED NUMBER: 03232070) |

BALANCE SHEET

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | - |  | - |  |

Investment property | 6 | 533,250 |  | 533,250 |  |

533,250 |  | 533,250 |  |

CURRENT ASSETS

Debtors | 7 | 1,251 |  | 1,808 |  |

Cash at bank | 73,841 |  | 60,846 |  |

75,092 |  | 62,654 |  |

CREDITORS

Amounts falling due within one year | 8 | 28,751 |  | 27,776 |  |

NET CURRENT ASSETS | 46,341 |  | 34,878 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 579,591 |  | 568,128 |  |

PROVISIONS FOR LIABILITIES | 14,315 |  | 14,315 |  |

NET ASSETS | 565,276 |  | 553,813 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 9 | 171,938 |  | 171,938 |  |

Retained earnings | 393,238 |  | 381,775 |  |

565,276 |  | 553,813 |  |

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

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

| CARDUELIS LIMITED (REGISTERED NUMBER: 03232070) |

BALANCE SHEET - continued

31 July 2025

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 20 October 2025 and were signed on its behalf by:

A J Goldfinch - Director

| CARDUELIS LIMITED (REGISTERED NUMBER: 03232070) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Carduelis 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 (£) and rounded to the

| nearest £1.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation.

| Depreciation is calculated so as to write off the cost of tangible fixed assets by equal installments over their estimated useful lives as follows:

| Fixtures & Fittings |  | 25% reducing balance |  |

| Plant & Machinery |  | 33% straight line |  |

| 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.

| Financial instruments

| Basics financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Comprehensive Income in other administrative expenses.

| 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.

| CARDUELIS LIMITED (REGISTERED NUMBER: 03232070) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

3. | 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1,451 |  | 13,563 |  | 15,014 |  |

| DEPRECIATION

| At 1 August 2024

| and 31 July 2025 | 1,451 |  | 13,563 |  | 15,014 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  | - |  | - |  |

| At 31 July 2024 | - |  | - |  | - |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 533,250 |  |

| NET BOOK VALUE

| At 31 July 2025 | 533,250 |  |

| At 31 July 2024 | 533,250 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,251 |  | 1,808 |  |

| CARDUELIS LIMITED (REGISTERED NUMBER: 03232070) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,689 |  | 2,669 |  |

| Other creditors | 26,062 |  | 25,107 |  |

28,751 |  | 27,776 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024

| and 31 July 2025 | 171,938 |  |