BrightAccountsProduction v1.0.0 v1.0.0 2024-07-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The main activity of the company is the purchase of land and properties for rental. 3 December 2025 0 0 NI045730 2025-06-30 NI045730 2024-06-30 NI045730 2023-06-30 NI045730 2024-07-01 2025-06-30 NI045730 2023-07-01 2024-06-30 NI045730 uk-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 NI045730 uk-curr:PoundSterling 2024-07-01 2025-06-30 NI045730 uk-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 NI045730 uk-bus:FullAccounts 2024-07-01 2025-06-30 NI045730 uk-core:ShareCapital 2025-06-30 NI045730 uk-core:ShareCapital 2024-06-30 NI045730 uk-core:RetainedEarningsAccumulatedLosses 2025-06-30 NI045730 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 NI045730 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-06-30 NI045730 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-06-30 NI045730 uk-bus:FRS102 2024-07-01 2025-06-30 NI045730 uk-core:CostValuation 2024-06-30 NI045730 uk-core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 NI045730 uk-core:CostValuation 2025-06-30 NI045730 uk-core:WithinOneYear 2025-06-30 NI045730 uk-core:WithinOneYear 2024-06-30 NI045730 2024-07-01 2025-06-30 NI045730 uk-bus:Director1 2024-07-01 2025-06-30 NI045730 uk-bus:Director2 2024-07-01 2025-06-30 NI045730 uk-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI045730

Cinq Properties Ltd

Unaudited Financial Statements

for the financial year ended 30 June 2025

Cinq Properties Ltd

Company Registration Number: NI045730

BALANCE SHEET

as at 30 June 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Investments |  | 3 | 410,000 |  | 401,000
|  |  | ───────── |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 10,435 |  | 61,580
Creditors: amounts falling due within one year |  | 4 | (184,754) |  | (245,371)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (174,319) |  | (183,791)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 235,681 |  | 217,209
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 140,000 |  | 140,000
Retained earnings |  |  | 95,681 |  | 77,209
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 235,681 |  | 217,209
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 3 December 2025 and signed on its behalf by

________________________________ |  |  | ________________________________
Mr. Rory Gormley |  |  | Mr. William Robert Wallace
Director |  |  | Director

Cinq Properties Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 June 2025

1. | General Information
| Cinq Properties Ltd is a company limited by shares incorporated in Northern Ireland. 35 Main Street, Dromore, Co. Tyrone, BT78 3AE is the registered office, which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 30 June 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Investments
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost or Valuation
| At 1 July 2024 | 401,000 | 401,000
| Revaluations | 9,000 | 9,000
|  | ───────── | ─────────
| At 30 June 2025 | 410,000 | 410,000
|  | ───────── | ─────────
| Net book value
| At 30 June 2025 | 410,000 | 410,000
|  | ═════════ | ═════════
| At 30 June 2024 | 401,000 | 401,000
|  | ═════════ | ═════════
| Fixed asset investments which have not been depreciated were valued at £410,000 at 30 June 2025 (2024: £401,000), by the directors of Cinq Properties Limited. The directors of Cinq Properties Limited have no formal qualifications in the valuation of property but have based this valuation on sale prices and rental yields of similar properties in the area.

4. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation (Note 5) | 2,313 | 3,793
| Directors' current accounts | 181,441 | 240,578
| Accruals | 1,000 | 1,000
|  | ───────── | ─────────
|  | 184,754 | 245,371
|  | ═════════ | ═════════

5. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 91 | 453
| Corporation tax | 2,222 | 3,340
|  | ───────── | ─────────
|  | 2,313 | 3,793
|  | ═════════ | ═════════

6. | Related party transactions
| At the start of the year Cinq Properties Limited owed the directors £240,578. During the year Cinq Properties borrowed a further £863 from the directors and repaid £60,000. At the year end the amount owed to the directors was £181,441 (2023: £240,578) and this is included in the creditors section of the balance sheet. There were no other related party transactions during the year.