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CHARLES SCOTT REAL ESTATE LIMITED

Unaudited Financial Statements

for the Year Ended 31st August 2025

CHARLES SCOTT REAL ESTATE LIMITED (REGISTERED NUMBER: 13544908) |

Contents of the Financial Statements

for the year ended 31st August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CHARLES SCOTT REAL ESTATE LIMITED |

Company Information

for the year ended 31st August 2025

| DIRECTORS: | G C Jones

| G S Kinvig

| REGISTERED OFFICE: | 1 Abbots Quay

| Monks Ferry

| Birkenhead

| Merseyside

| CH41 5LH

| REGISTERED NUMBER: | 13544908 (England and Wales)

CHARLES SCOTT REAL ESTATE LIMITED (REGISTERED NUMBER: 13544908) |

Balance Sheet

31st August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 81,916 |  | 102,400 |  |

Investment property | 5 | 2,276,959 |  | 2,276,959 |  |

2,358,875 |  | 2,379,359 |  |

CURRENT ASSETS

Debtors | 6 | 5,016 |  | 5,786 |  |

Cash at bank | 67,815 |  | 109,108 |  |

72,831 |  | 114,894 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,166,519 |  | 1,227,392 |  |

NET CURRENT LIABILITIES | (1,093,688 | ) | (1,112,498 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,265,187 |  | 1,266,861 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 1,337,550 |  | 1,337,550 |  |

NET LIABILITIES | (72,363 | ) | (70,689 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (72,365 | ) | (70,691 | ) |

(72,363 | ) | (70,689 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 6th February 2026 and were signed on its behalf by:

G C Jones - Director

CHARLES SCOTT REAL ESTATE LIMITED (REGISTERED NUMBER: 13544908) |

Notes to the Financial Statements

for the year ended 31st August 2025

1. | STATUTORY INFORMATION

| Charles Scott Real Estate 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.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The estimates and assumptions that have a high risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year are:

| Investment properties are reviewed annually and are revalued in line with managements' opinion of the value of those properties at each balance sheet date. The revaluation is based on historical experience as well as considering future events which may impact the value of investment property, such as changes in market demands.

| 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 etc | - | 20% on reducing balance

| 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.

| 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 debtors and creditors and loans from banks and other third parties.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs.

| 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.

CHARLES SCOTT REAL ESTATE LIMITED (REGISTERED NUMBER: 13544908) |

Notes to the Financial Statements - continued

for the year ended 31st August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st September 2024

| and 31st August 2025 | 200,000 |  |

| DEPRECIATION

| At 1st September 2024 | 97,600 |  |

| Charge for year | 20,484 |  |

| At 31st August 2025 | 118,084 |  |

| NET BOOK VALUE

| At 31st August 2025 | 81,916 |  |

| At 31st August 2024 | 102,400 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st September 2024

| and 31st August 2025 | 2,276,959 |  |

| NET BOOK VALUE

| At 31st August 2025 | 2,276,959 |  |

| At 31st August 2024 | 2,276,959 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 5,016 |  | 5,786 |  |

CHARLES SCOTT REAL ESTATE LIMITED (REGISTERED NUMBER: 13544908) |

Notes to the Financial Statements - continued

for the year ended 31st August 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 5,081 |  | 8,049 |  |

| Other creditors | 1,161,438 |  | 1,219,343 |  |

1,166,519 |  | 1,227,392 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,337,550 |  | 1,337,550 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 1,337,550 |  | 1,337,550 |  |

9. | RELATED PARTY DISCLOSURES

| Included in other creditors is an amount of £1,139,000 (2024 - £1,139,000) owing to Jones Kinvig Lawyers Ltd, a company in which G C Jones and G S Kinvig are also directors and shareholders.

| Included in other creditors is an amount of £20,000 (2024 - £20,000) owing to ExpedMed Limited, a company in which G C Jones and G S Kinvig are also directors and shareholders.