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Registered Number: 14127327
England and Wales
CITADEL PROPERTY INVESTMENTS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Citadel Property Investments Limited Contents Page For the year ended 31 May 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Statement of changes in equity | 5
Notes to the financial statements | 6

Citadel Property Investments Limited Company Information For the year ended 31 May 2025
Directors | Benjamin Gorezvarimwa Chiuriri Ewa Zdanowicz
Registered Number | 14127327
Registered Office | 6 Blenheim Court Peppercorn Close Peterborough, Cambridgeshire England PE1 2DU
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Citadel Property Investments Limited Directors' Report For the year ended 31 May 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 May 2025. Principal activities The companys principal activity during the year was the letting and operating of its own or leased real estate. Directors The directors who served the company throughout the year were as follows: Benjamin Gorezvarimwa Chiuriri Ewa Zdanowicz Statement of directors' responsibilities The directors are responsible for preparing the Directors Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that disclose, with reasonable accuracy at any time, the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and, hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the companys website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Benjamin Gorezvarimwa Chiuriri Director
Date approved: 23 February 2026 2

Citadel Property Investments Limited Accountants' Report For the year ended 31 May 2025
Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Citadel Property Investments Limited for the Year Ended 31 May 2025 In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared, for your approval, the accounts of Citadel Property Investments Limited for the year ended 31 May 2025. These comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity, and the related notes, from the companys accounting records and from the information and explanations you have provided to us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements, which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance . This report is made solely to the Board of Directors of Citadel Property Investments Limited, as a body, in accordance with the terms of our engagement letter dated 8 May 2022. Our work has been undertaken solely to prepare, for your approval, the accounts of Citadel Property Investments Limited and to state those matters that we have agreed to state to the Board of Directors of Citadel Property Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Citadel Property Investments Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Citadel Property Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of the company. You consider that Citadel Property Investments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Citadel Property Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or the information and explanations you have provided to us and, accordingly, we do not express any opinion on the statutory accounts for the period ended 31 May 2025. .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 23 February 2026 3

Citadel Property Investments Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 575,000 |  | 515,000
|  | 575,000 |  | 515,000
Current assets |  |  |
Debtors | 4 | 18,653 |  | 5,605
Cash at bank and in hand |  | 112 |  | 53
|  | 18,765 |  | 5,658
Creditors: amount falling due within one year | 5 | (291,904) |  | (278,813)
Net current assets |  | (273,139) |  | (273,155)
Total assets less current liabilities |  | 301,861 |  | 241,845
Creditors: amount falling due after more than one year | 6 | (394,911) |  | (394,916)
Provisions for liabilities | 7 | (8,218) |  | 0
Net assets |  | (101,268) |  | (153,071)
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Undistributable Reserves | 9 | 35,038 |  | (16,744)
Profit and loss account |  | (136,406) |  | (136,427)
Shareholders' funds |  | (101,268) |  | (153,071)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 23 February 2026 and were signed on its behalf by:
------------------------------- Benjamin Gorezvarimwa Chiuriri Director
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Citadel Property Investments Limited Statement of Changes in Equity For the year ended 31 May 2025
|  | Equity share capital |  | Revaluation reserve |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |  | £ |
At 01 June 2023 |  |  |  |  |  | (49,005) |  | (49,005)
Profit for the year |  |  |  |  |  | (87,422) |  | (87,422)
Revaluation of Fixed Assets |  |  |  | (16,744) |  |  |  | (16,744)
Total comprehensive income for the year |  | - |  | (16,744) |  | (87,422) |  | (104,166)
Shares issued |  | 100 |  |  |  |  |  | 100
Total investments by and distributions to owners |  | 100 |  | - |  | - |  | 100
At 31 May 2024 |  | 100 |  | (16,744) |  | (136,427) |  | (153,071)
At 01 June 2024 |  |  |  |  |  | (136,427) |  | (136,427)
Profit for the year |  |  |  |  |  | 51,803 |  | 51,803
Revaluation of Fixed Assets |  |  |  | 43,256 |  |  |  | 43,256
Transfers to/from other reserves |  |  |  |  |  | (51,782) |  | (51,782)
Deferred taxation arising on the revaluation |  |  |  | (8,218) |  |  |  | (8,218)
Total comprehensive income for the year |  | - |  | 35,038 |  | 21 |  | 35,059
Shares issued |  | 100 |  |  |  |  |  | 100
Total investments by and distributions to owners |  | 100 |  | - |  | - |  | 100
At 31 May 2025 |  | 100 |  | 35,038 |  | (136,406) |  | (101,268)
5

Citadel Property Investments Limited Notes to the Financial Statements For the year ended 31 May 2025
General Information Citadel Property Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 14127327, registration address 6 Blenheim Court, Peppercorn Close, Peterborough, Cambridgeshire, England, PE1 2DU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties 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. Revaluation of Investment Property The directors have reviewed the carrying value of the investment property as of 31 May 2025 and have made a director's revaluation in the year. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 01 June 2024 | 515,000 |  | 515,000
Additions | - |  | -
Disposals | - |  | -
Revaluations | 60,000 |  | 60,000
At 31 May 2025 | 575,000 |  | 575,000
Depreciation
At 01 June 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 31 May 2025 | - |  | -
Net book values
Closing balance as at 31 May 2025 | 575,000 |  | 575,000
Opening balance as at 01 June 2024 | 515,000 |  | 515,000
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Amount Owed by Group Undertakings | 4,099 |  | 5,444
Prepayments & Accrued Income | 554 |  | 161
Accrued Income | 14,000 |  | 0
| 18,653 |  | 5,605
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Amounts Owed to Group Undertakings | 156,050 |  | 112,511
Accrued Expenses | 370 |  | 148
Directors' Current Accounts | 135,484 |  | 166,154
| 291,904 |  | 278,813
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 394,911 |  | 394,916
| 394,911 |  | 394,916
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 8,218 |  | 0
| 8,218 |  | 0
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
50 Class A shares of £1.00 each | 50 |  | 50
50 Class B shares of £1.00 each | 50 |  | 50
| 100 |  | 100
9. | Undistributable Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation of Fixed Assets | 43,256 |  | (16,744)
Deferred Tax Provided on Revaluation | (8,218) |  | 0
| 35,038 |  | (16,744)
10. | Director’s loan
| Director Loan During the year the directors have advanced the company £135,484 (2024 £166,154) . This is an interest free loan and repayable upon demand.
11. | Loan The loan included in creditors is secured against the properties.
Particulars |  | Current £ |  | Previous £
--- | --- | --- | --- | ---
Castle Trust Bridge Loan |  | (394,911) |  | (394,916)
|  | (394,911) |  | (394,916)
12. | Inter Company During the year the company engaged in the following related party transactions: At the year end, £4,099 (2024: £5,444) was owed to the company by Citadel Short Term Lets Limited (Company No. 14355717). At the year end, £156,050 (2024: £112,511) was owed by the company to DJ Mitchell Ltd (Company No. 03788653). All Income is generated from the Related Party Citadel Short Terms Lets Ltd, this is all conducted under normal market conditions.
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