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REGISTERED NUMBER: 12499011 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Koppers Properties Limited

| Koppers Properties Limited (Registered number: 12499011) |

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 |

| Koppers Properties Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mrs K A McFadden

| P A McFadden

| F S McFadden

| REGISTERED OFFICE: | 4 Redcote Lane

| Kirkstall

| Leeds

| West Yorkshire

| LS4 2AL

| REGISTERED NUMBER: | 12499011 (England and Wales)

| ACCOUNTANTS: | KJA Kilner Johnson Ltd

| Woodland House

| Woodland Park

| Bradford Road

| Cleckheaton

| BD19 6BW

| Koppers Properties Limited (Registered number: 12499011) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 96,129 |  | 36,093 |  |

Investment property | 5 | 327,567 |  | 380,848 |  |

423,696 |  | 416,941 |  |

CURRENT ASSETS

Debtors | 6 | 509,893 |  | 170,292 |  |

Cash at bank | 396,644 |  | 72,513 |  |

906,537 |  | 242,805 |  |

CREDITORS

Amounts falling due within one year | 7 | 621,298 |  | 934,972 |  |

NET CURRENT ASSETS/(LIABILITIES) | 285,239 |  | (692,167 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 708,935 |  | (275,226 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | 932,879 |  | - |  |

NET LIABILITIES | (223,944 | ) | (275,226 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 2 |  | 2 |  |

Retained earnings | (223,946 | ) | (275,228 | ) |

SHAREHOLDERS' FUNDS | (223,944 | ) | (275,226 | ) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

Mrs K A McFadden - Director

| Koppers Properties Limited (Registered number: 12499011) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Koppers Properties 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 (£).

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 Director's have considered the financial position of the company and consider it to be a going concern on the basis of continued support from other associated companies.

| 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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% straight line, 20% straight line and 10% straight line

| Fixtures and fittings | - | 25% 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

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

| Koppers Properties Limited (Registered number: 12499011) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 50,500 |  | 8,211 |  | 58,711 |  |

| Additions | 81,880 |  | 3,050 |  | 84,930 |  |

| At 31 March 2025 | 132,380 |  | 11,261 |  | 143,641 |  |

| DEPRECIATION

| At 1 April 2024 | 19,094 |  | 3,524 |  | 22,618 |  |

| Charge for year | 22,079 |  | 2,815 |  | 24,894 |  |

| At 31 March 2025 | 41,173 |  | 6,339 |  | 47,512 |  |

| NET BOOK VALUE

| At 31 March 2025 | 91,207 |  | 4,922 |  | 96,129 |  |

| At 31 March 2024 | 31,406 |  | 4,687 |  | 36,093 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 380,848 |  |

| Additions | 70,491 |  |

| Disposals | (123,772 | ) |

| At 31 March 2025 | 327,567 |  |

| NET BOOK VALUE

| At 31 March 2025 | 327,567 |  |

| At 31 March 2024 | 380,848 |  |

| The directors assert that the fair value of the investment property is the cost price to date. There has been no use of a third party to obtain a valuation on a open market basis.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 88,800 |  | 69,548 |  |

| Amounts owed by participating interests | 123,772 |  | - |  |

| Other debtors | - |  | 2 |  |

| Directors' current accounts | 170,804 |  | - |  |

| Deferred tax asset | 121,088 |  | 95,590 |  |

| Prepayments | 5,429 |  | 5,152 |  |

509,893 |  | 170,292 |  |

| Koppers Properties Limited (Registered number: 12499011) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 47,990 |  | - |  |

| Trade creditors | 15,929 |  | 62,466 |  |

| Amounts owed to participating interests | 409,006 |  | 702,365 |  |

| VAT | 9,540 |  | 11,848 |  |

| Other creditors | 69,507 |  | 61,237 |  |

| Directors' current accounts | - |  | 17,630 |  |

| Accruals and deferred income | 69,326 |  | 79,426 |  |

621,298 |  | 934,972 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 82,879 |  | - |  |

| Bank loans - 2-5 years | 850,000 |  | - |  |

932,879 |  | - |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 980,869 |  | - |  |

| The bank loan is secured against Koppers Industrial Estate at Dawes Lane.

10. | DEFERRED TAX

£ |

| Balance at 1 April 2024 | (95,590 | ) |

| Provided during year | (25,498 | ) |

| Balance at 31 March 2025 | (121,088 | ) |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | 1 | 2 |  | 2 |  |

12. | RELATED PARTY TRANSACTIONS

| Amounts owed from directors as at 31 March 2025 was £169,146 (2024: £17,630).

| At 31 March 2025 the following balance were owed to related parties:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Amounts owed (to)/from companies under common control |  | (275,233) |  | (702,365) |  |

13. | ULTIMATE CONTROLLING PARTY

| In the opinion of the directors, there is no single ultimate controlling party.