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REGISTERED NUMBER: 03228238 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Carnbrea Properties Limited |

| Carnbrea Properties Limited (Registered number: 03228238) |

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 |

| Chartered Accountants' Report | 8 |

| Carnbrea Properties Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | Mrs D L Vaughan

| SECRETARY: | A Vaughan

| REGISTERED OFFICE: | 4 Lady Bank

| Tamworth

| Staffordshire

| B79 7NB

| REGISTERED NUMBER: | 03228238 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| Carnbrea Properties Limited (Registered number: 03228238) |

Balance Sheet

31 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 411 |  | 484 |  |

Investments | 5 | 4 |  | 4 |  |

Investment property | 6 | 770,000 |  | 770,000 |  |

770,415 |  | 770,488 |  |

CURRENT ASSETS

Debtors | 7 | 181,293 |  | 136,006 |  |

Cash at bank | 29,443 |  | 18,973 |  |

210,736 |  | 154,979 |  |

CREDITORS

Amounts falling due within one year | 8 | (30,355 | ) | (25,506 | ) |

NET CURRENT ASSETS | 180,381 |  | 129,473 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 950,796 |  | 899,961 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (114,162 | ) | (130,893 | ) |

PROVISIONS FOR LIABILITIES | 11 | (89,916 | ) | (68,350 | ) |

NET ASSETS | 746,718 |  | 700,718 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Fair value reserve | 13 | 269,336 |  | 89,421 |  |

Retained earnings | 477,380 |  | 611,295 |  |

SHAREHOLDERS' FUNDS | 746,718 |  | 700,718 |  |

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 director acknowledges her 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.

| Carnbrea Properties Limited (Registered number: 03228238) |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2025 and were signed by:

Mrs D L Vaughan - Director

| Carnbrea Properties Limited (Registered number: 03228238) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Carnbrea 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.

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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Carnbrea Properties 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.

| 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

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

| Fixtures and fittings | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 Profit and 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.

| Carnbrea Properties Limited (Registered number: 03228238) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 790 |  |

| DEPRECIATION

| At 1 August 2024 | 306 |  |

| Charge for year | 73 |  |

| At 31 July 2025 | 379 |  |

| NET BOOK VALUE

| At 31 July 2025 | 411 |  |

| At 31 July 2024 | 484 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 4 |  |

| NET BOOK VALUE

| At 31 July 2025 | 4 |  |

| At 31 July 2024 | 4 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 770,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 770,000 |  |

| At 31 July 2024 | 770,000 |  |

| Carnbrea Properties Limited (Registered number: 03228238) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2017 | 201,572 |  |

| Valuation in 2022 | 157,679 |  |

| Cost | 410,749 |  |

770,000 |  |

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Amounts owed by group undertakings | 74,516 |  | 19,487 |  |

| Other debtors | 11,504 |  | 11,097 |  |

86,020 |  | 30,584 |  |

| Amounts falling due after more than one year:

| Other debtors | 95,273 |  | 105,422 |  |

| Aggregate amounts | 181,293 |  | 136,006 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 14,238 |  | 11,957 |  |

| Taxation and social security | 9,127 |  | 8,854 |  |

| Other creditors | 6,990 |  | 4,695 |  |

30,355 |  | 25,506 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 114,162 |  | 130,893 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 57,636 |  | 77,533 |  |

| Carnbrea Properties Limited (Registered number: 03228238) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 128,400 |  | 142,850 |  |

| Legal charge over the company's investment properties.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 89,916 |  | 68,350 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 68,350 |  |

| Provided during year | 21,566 |  |

| Balance at 31 July 2025 | 89,916 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

13. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 August 2024 | 89,421 |  |

| Revaluation transfer | 179,915 |  |

| At 31 July 2025 | 269,336 |  |

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Carnbrea Properties Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carnbrea Properties Limited for the year ended 31 July 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Carnbrea Properties Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Carnbrea Properties Limited and state those matters that we have agreed to state to the director of Carnbrea Properties Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carnbrea Properties Limited and its director for our work or for this report.

It is your duty to ensure that Carnbrea Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Carnbrea Properties Limited. You consider that Carnbrea Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carnbrea Properties Limited. 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 statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

26 November 2025