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REGISTERED NUMBER: 00482686 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

C.M. JEFFERIES & CO. LIMITED

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| C.M. JEFFERIES & CO. LIMITED |

Company Information

for the year ended 31 May 2025

| Directors: | T C B Jefferies

| B Jefferies

| Secretary: | B Jefferies

| Registered office: | Aldford House

| 8 Aldford Place

| Alderley Edge

| Cheshire

| SK9 7RQ

| Registered number: | 00482686 (England and Wales)

| Accountants: | S&W Partners (Manchester) Limited

| Accountants

| Northern Assurance Buildings

| 9-21 Princess Street

| Manchester

| M2 4DN

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Balance Sheet

31 May 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 5 | 3 |  | 3 |  |

Investments | 6 | 3,409,543 |  | 3,143,986 |  |

Investment property | 7 | 982,750 |  | 1,014,000 |  |

4,392,296 |  | 4,157,989 |  |

Current assets

Debtors | 8 | 136,497 |  | 129,231 |  |

Investments | 9 | 1,780,129 |  | 1,398,508 |  |

Cash at bank | 1,201,367 |  | 1,462,793 |  |

3,117,993 |  | 2,990,532 |  |

Creditors

Amounts falling due within one year | 10 | 49,477 |  | 44,834 |  |

Net current assets | 3,068,516 |  | 2,945,698 |  |

Total assets less current liabilities | 7,460,812 |  | 7,103,687 |  |

Provisions for liabilities | 468,609 |  | 368,917 |  |

Net assets | 6,992,203 |  | 6,734,770 |  |

Capital and reserves

Called up share capital | 11 | 56,100 |  | 56,100 |  |

Share premium | 6,200 |  | 6,200 |  |

Capital redemption reserve | 18,350 |  | 18,350 |  |

Fair value reserve | 12 | 2,952,745 |  | 2,631,656 |  |

Retained earnings | 3,958,808 |  | 4,022,464 |  |

Shareholders' funds | 6,992,203 |  | 6,734,770 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Balance Sheet - continued

31 May 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 Board of Directors and authorised for issue on 12 February 2026 and were signed on its behalf by:

B Jefferies - Director

T C B Jefferies - Director

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | Statutory information

| C.M. Jefferies & Co. 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.

| 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.

| There are not considered to be any critical judgements in applying the company's accounting policies.

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets or liabilities within the next financial year are addressed below.

| (i) Property valuations

| The valuation of properties requires management's best estimate of the open market value of the relevant assets. They are assisted in preparing these estimates by periodic professional valuations. At 31 May 2025 properties were valued at £982,750 by the directors.

| Turnover

| Turnover represents income receivable in respect of investments held by the company. This includes interest received on bank balances, dividends from shareholdings and gains and losses on disposal of investments.

| 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 | - | 15% straight line

| Motor vehicles | - | 25% straight line

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

| 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.

| Although this accounting policy is in accordance with FRS 102 Section 1A it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

| Fair value changes are included in other operating income/losses.

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

3. | Accounting policies - continued

| Financial instruments

| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| (i) Financial assets

| Basic financial assets, including trade and other debtors and cash and bank balances, 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.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| There are no assets which are initially measured at fair value.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

| 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.

| Fixed and current asset investments

| Fixed and current asset investments are stated at market value.

| Fair value adjustments are included in other operating income/losses.

4. | Employees and directors

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

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

5. | Tangible fixed assets

Fixtures |

and | Motor |

fittings | vehicles | Totals |

| £ | £ | £

| Cost

| At 1 June 2024

| and 31 May 2025 | 3,337 |  | 49,282 |  | 52,619 |  |

| Depreciation

| At 1 June 2024

| and 31 May 2025 | 3,336 |  | 49,280 |  | 52,616 |  |

| Net book value

| At 31 May 2025 | 1 |  | 2 |  | 3 |  |

| At 31 May 2024 | 1 |  | 2 |  | 3 |  |

6. | Fixed asset investments

Other |

investments |

| £

| Cost or valuation

| At 1 June 2024 | 3,143,986 |  |

| Additions | 309,044 |  |

| Disposals | (99,411 | ) |

| Revaluations | 55,924 |  |

| At 31 May 2025 | 3,409,543 |  |

| Net book value

| At 31 May 2025 | 3,409,543 |  |

| At 31 May 2024 | 3,143,986 |  |

| Cost or valuation at 31 May 2025 is represented by:

Other |

investments |

| £

| Valuation in 2025 | 935,965 |  |

| Cost | 2,473,578 |  |

3,409,543 |  |

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

| £ | £

| Cost | 2,473,578 |  | 2,263,945 |  |

| Fixed asset investments were valued on an open market basis on 31 May 2025 by the directors based on share prices .

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

7. | Investment property

Total |

| £

| Fair value

| At 1 June 2024 | 1,014,000 |  |

| Revaluations | (31,250 | ) |

| At 31 May 2025 | 982,750 |  |

| Net book value

| At 31 May 2025 | 982,750 |  |

| At 31 May 2024 | 1,014,000 |  |

| Fair value at 31 May 2025 is represented by:

| £

| Valuation in 2024 | 751,004 |  |

| Cost | 231,746 |  |

982,750 |  |

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

2025 | 2024 |

| £ | £

| Cost | 231,746 |  | 231,746 |  |

| Investment property was valued on an open market basis on 31 May 2025 by the directors .

8. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other debtors | 136,497 |  | 129,231 |  |

9. | Current asset investments

2025 | 2024 |

| £ | £

| Listed investments | 1,780,129 |  | 1,398,508 |  |

10. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade creditors | 8,568 |  | 9,414 |  |

| Other creditors | 35,283 |  | 29,875 |  |

| Accrued expenses | 5,626 |  | 5,545 |  |

49,477 |  | 44,834 |  |

| C.M. JEFFERIES & CO. LIMITED (REGISTERED NUMBER: 00482686) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

11. | Called up share capital

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 56,100 | Ordinary | £1 | 56,100 |  | 56,100 |  |

12. | Reserves

Fair value |

reserve |

| £

| At 1 June 2024 | 2,631,656 |  |

| Revaluation | 321,089 |  |

| At 31 May 2025 | 2,952,745 |  |

13. | Directors' advances, credits and guarantees

| At 31 May 2025 a director owed £7,509 to the company (2024 - £nil). This balance is interest free and repayable on demand.

14. | Related party disclosures

| Debtors includes loans to shareholders totalling £70,000 (2024 - £70,000). These loans are interest free and payable on demand.