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REGISTERED NUMBER: 13449758 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

CEPERINA LIMITED

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CEPERINA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | J B Allpress

| REGISTERED OFFICE: | C/O Thompson Taraz Rand

| Suite 20, New Cambridge House

| Bassingbourn Road

| Lilington

| Cambridgeshire

| SG8 0SS

| BUSINESS ADDRESS: | Drinkstone Hall

| Gedding Road

| Drinkstone

| Bury St Edmunds

| Suffolk

| IP30 9TG

| REGISTERED NUMBER: | 13449758 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 139,212 |  | 85,003 |  |

Investments | 6 | 2,089,689 |  | 1,860,302 |  |

Investment property | 7 | 768,111 |  | 411,000 |  |

2,997,012 |  | 2,356,305 |  |

CURRENT ASSETS

Debtors | 8 | 85,051 |  | 51,428 |  |

Prepayments and accrued income | - |  | 59,813 |  |

Cash and cash equivalents | 12,043 |  | 357,552 |  |

97,094 |  | 468,793 |  |

CREDITORS

Amounts falling due within one year | 9 | (36,597 | ) | (35,652 | ) |

NET CURRENT ASSETS | 60,497 |  | 433,141 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,057,509 |  | 2,789,446 |  |

PROVISIONS FOR LIABILITIES | 10 | - |  | (5,250 | ) |

NET ASSETS | 3,057,509 |  | 2,784,196 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 52 |  | 52 |  |

Retained earnings | 3,057,457 |  | 2,784,144 |  |

SHAREHOLDERS' FUNDS | 3,057,509 |  | 2,784,196 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

BALANCE SHEET - continued

30 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 February 2026 and were signed by:

J B Allpress - Director

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Ceperina 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. | 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.

| Significant judgements and estimates

| The valuation of investment property represents a key accounting estimate due to the use of market-based and property-specific assumptions. Estimates include rental income forecasts, occupancy levels, void periods, capitalisation yields and discount rates, reflecting market participant expectations. Where management determines or adjusts fair value, significant inputs are reviewed for reasonableness and consistency with observable market data.

| Turnover

| Turnover represents rental income and is recognised on a earnt basis. The company is not registered for value added tax.

| Tangible fixed assets

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

| Freehold property | - | Land - Not depreciated

| Improvements to property | - | 10% on cost

| Investments in associates

| Investment in associates are held at cost less impairment.

| Investment property

| Investment property is held at fair value, with any changes in fair value recognised in the profit and loss account.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 85,003 |  | - |  | 85,003 |  |

| Additions | - |  | 54,209 |  | 54,209 |  |

| At 30 June 2025 | 85,003 |  | 54,209 |  | 139,212 |  |

| NET BOOK VALUE

| At 30 June 2025 | 85,003 |  | 54,209 |  | 139,212 |  |

| At 30 June 2024 | 85,003 |  | - |  | 85,003 |  |

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | FIXED ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Participating interests | 50 |  | 50 |  |

| Other investments not loans | 2,089,639 |  | 1,860,252 |  |

2,089,689 |  | 1,860,302 |  |

| Additional information is as follows:

| Interest

| in

| associate

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 50 |  |

| NET BOOK VALUE

| At 30 June 2025 | 50 |  |

| At 30 June 2024 | 50 |  |

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Fixed rate bonds investment | 2,089,639 |  | 1,860,252 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 411,000 |  |

| Additions | 418,111 |  |

| Revaluations | (61,000 | ) |

| At 30 June 2025 | 768,111 |  |

| NET BOOK VALUE

| At 30 June 2025 | 768,111 |  |

| At 30 June 2024 | 411,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2024 | 21,000 |  |

| Valuation in 2025 | (61,000 | ) |

| Cost | 808,111 |  |

768,111 |  |

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | INVESTMENT PROPERTY - continued

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 390,000 |  | 390,000 |  |

| Investment property was valued on a fair value basis on 30 June 2024 by the director .

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

2025 | 2024 |

£ | £ |

| Other debtors | 85,051 |  | 51,428 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 36,597 |  | 35,652 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | - |  | 5,250 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 5,250 |  |

| Change in fair value of | (5,250 | ) |

| investment property |

| Balance at 30 June 2025 | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 51 | Ordinary | £1 | 51 |  | 51 |  |

| 1 | A Shares | £1 | 1 |  | 1 |  |

52 |  | 52 |  |

| CEPERINA LIMITED (REGISTERED NUMBER: 13449758) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

12. | RELATED PARTY DISCLOSURES

| Included within other creditors is a balance due to the director of £34,737 2024:£34,252). This balance is interest free and repayable on demand.

| During the year under review the company provided a loan of £85,000 (2024: nil) to the wife of a director. The loan is interest free and repayable on demand.The balance outstanding at the year end is £85,000.