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REGISTERED NUMBER: 02201918 (England and Wales)

Coppercrest Estates Limited

Unaudited Financial Statements for the Year Ended 31 May 2025

| Coppercrest Estates Limited (Registered number: 02201918) |

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 |

| Coppercrest Estates Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mr D E Carpenter

| Mrs P J Carpenter

| SECRETARY: | Mrs P J Carpenter

| REGISTERED OFFICE: | Parkfield

| The Street

| Rodmell

| Lewes

| East Sussex

| BN7 3HG

| REGISTERED NUMBER: | 02201918 (England and Wales)

| ACCOUNTANTS: | Swindells LLP

| Chartered Accountants

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Coppercrest Estates Limited (Registered number: 02201918) |

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 844,982 |  | 844,982 |  |

844,982 |  | 844,982 |  |

CURRENT ASSETS

Debtors | 6 | 1,020,959 |  | 630,153 |  |

Cash at bank | 626,383 |  | 1,014,753 |  |

1,647,342 |  | 1,644,906 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 7 | 16,365 |  | 40,423 |  |

NET CURRENT ASSETS | 1,630,977 |  | 1,604,483 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,475,959 |  | 2,449,465 |  |

PROVISIONS FOR LIABILITIES | 71,342 |  | 71,342 |  |

NET ASSETS | 2,404,617 |  | 2,378,123 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Fair value reserve | 9 | 350,283 |  | 350,283 |  |

Retained earnings | 2,054,234 |  | 2,027,740 |  |

SHAREHOLDERS' FUNDS | 2,404,617 |  | 2,378,123 |  |

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.

| Coppercrest Estates Limited (Registered number: 02201918) |

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 13 February 2026 and were signed on its behalf by:

Mr D E Carpenter - Director

| Coppercrest Estates Limited (Registered number: 02201918) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Coppercrest Estates 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the fair value of certain assets.

| Turnover

| Turnover represents rental income from property letting and is recognised on a receivable basis in accordance with the terms of the lease agreements.

| Other income from lease extensions is recognised on the grant of the lease extension.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

| Investment property

| Investment property is shown at fair value at each reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

| 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.

| Coppercrest Estates Limited (Registered number: 02201918) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 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 NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 714 |  |

| DEPRECIATION

| At 1 June 2024

| and 31 May 2025 | 714 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 844,982 |  |

| NET BOOK VALUE

| At 31 May 2025 | 844,982 |  |

| At 31 May 2024 | 844,982 |  |

| Coppercrest Estates Limited (Registered number: 02201918) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | INVESTMENT PROPERTY - continued

| If investment properties had not been revalued they would have been included at a historical cost of £423,357 (2024: £423,357). Included in investment properties at the balance sheet date is land at a cost of £142,511 (2024: £142,511).

| Investment properties were valued on a fair value basis on 31 May 2025 by Mr D E Carpenter a director of the company.

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 140 |  |

| Amounts owed by group undertakings | 1,015,000 |  | 625,000 |  |

| Other debtors | 5,959 |  | 5,013 |  |

1,020,959 |  | 630,153 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 8,277 |  | 19,239 |  |

| Other creditors | 8,088 |  | 21,184 |  |

16,365 |  | 40,423 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1.00 | 100 |  | 100 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 June 2024

| and 31 May 2025 | 350,283 |  |

| Coppercrest Estates Limited (Registered number: 02201918) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

£ | £ |

| Mr D E Carpenter and Mrs P J Carpenter

| Balance outstanding at start of year | (402 | ) | 196,359 |  |

| Amounts advanced | 569,565 |  | 146,262 |  |

| Amounts repaid | (573,081 | ) | (343,023 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (3,918 | ) | (402 | ) |

| The loan is unsecured and repayable on demand. Interest was charged by the company at the rate of 2.25% and amounted to £8,565 (2024: £2,262) and is included in amounts advanced.

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company's parent company owed £1,015,000 (2024 - £625,000). This loan is interest free, unsecured and repayable on demand.

12. | CONTROLLING PARTY

| The controlling party is Coppercrest Developments Limited.

| The directors consider that there is no one ultimate controlling party.