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REGISTERED NUMBER: 02946812 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30th June 2025 |

| for |

| Pedras Trading Company Limited |

| Pedras Trading Company Limited (Registered number: 02946812) |

Contents of the Financial Statements

for the Year Ended 30th June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Pedras Trading Company Limited |

Company Information

for the Year Ended 30th June 2025

| DIRECTOR: | Mrs S J Stone

| REGISTERED OFFICE: | Pedras

| Pyrford Woods Road

| Woking

| Surrey

| GU22 8QT

| REGISTERED NUMBER: | 02946812 (England and Wales)

| Pedras Trading Company Limited (Registered number: 02946812) |

Balance Sheet

30th June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1 |  | 1 |  |

Investment property | 6 | 350,000 |  | 483,900 |  |

350,001 |  | 483,901 |  |

CURRENT ASSETS

Cash at bank | 236,756 |  | 70,008 |  |

CREDITORS

Amounts falling due within one year | 7 | 313,180 |  | 302,125 |  |

NET CURRENT LIABILITIES | (76,424 | ) | (232,117 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 273,577 |  | 251,784 |  |

PROVISIONS FOR LIABILITIES | 31,641 |  | 31,641 |  |

NET ASSETS | 241,936 |  | 220,143 |  |

CAPITAL AND RESERVES

Called up share capital | 2,002 |  | 2,002 |  |

Share premium | 1,998 |  | 1,998 |  |

Fair value reserve | 8 | 181,180 |  | 181,180 |  |

Retained earnings | 56,756 |  | 34,963 |  |

SHAREHOLDERS' FUNDS | 241,936 |  | 220,143 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

| Pedras Trading Company Limited (Registered number: 02946812) |

Balance Sheet - continued

30th June 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 director and authorised for issue on 22nd January 2026 and were signed by:

Mrs S J Stone - Director

| Pedras Trading Company Limited (Registered number: 02946812) |

Notes to the Financial Statements

for the Year Ended 30th June 2025

1. | STATUTORY INFORMATION

| Pedras Trading Company 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. | 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rents received, stated net of discounts and of Value Added Tax.

| The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

| Tangible fixed assets

| Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

| Plant and machinery - 25% on cost

| On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

| Investment property

| Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

| Pedras Trading Company Limited (Registered number: 02946812) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.

| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

| Going concern

| The company has net current liabilities and relies on the rental income to pay its debts when they fall due. The net current liability includes a significant directors loan account and the directors have confirmed their intention not to draw this loan down within the next twelve months. It is on this basis, together with the continued support of the directors, that leads the directors to consider it appropriate to prepare the financial statements on a going concern basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Pedras Trading Company Limited (Registered number: 02946812) |

Notes to the Financial Statements - continued

for the Year Ended 30th June 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 4,582 |  |

| DEPRECIATION

| At 1st July 2024

| and 30th June 2025 | 4,581 |  |

| NET BOOK VALUE

| At 30th June 2025 | 1 |  |

| At 30th June 2024 | 1 |  |

6. | INVESTMENT PROPERTY

| The investment properties were purchased in 2001. The fair value of the property at 30 June 2025 have been arrived at on the basis of a valuation carried out at that date by Mrs S J Stone, a director of the company who is not a professionally qualified valuer.

| The historic cost of the investment properties was £117,232.

| Fair value at 30th June 2025 is represented by:

£ |

| Valuation in 2025 | 350,000 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 5,112 |  | 3,039 |  |

| Other creditors | 308,068 |  | 299,086 |  |

313,180 |  | 302,125 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st July 2024

| and 30th June 2025 | 181,180 |  |