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REGISTERED NUMBER: 06091996 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 June 2025

for

Cathedral Property Developments

(Peterborough) Limited

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Contents of the Financial Statements

for the Year Ended 29 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Cathedral Property Developments

(Peterborough) Limited

Company Information

for the Year Ended 29 June 2025

| DIRECTOR: | Z Damani

| SECRETARY: | A Damani

| REGISTERED OFFICE: | 12 Westmoreland Gardens

| Peterborough

| Cambridgeshire

| PE1 5HU

| REGISTERED NUMBER: | 06091996 (England and Wales)

| ACCOUNTANTS: | AE Finance Ltd

| Chartered Certified Accountants

| 367 Eastfield Road

| Peterborough

| Cambridgeshire

| PE1 4RD

| BANKERS: | Lloyds Bank

| 27-31 Westgate

| Peterborough

| Cambridgeshire

| PE1 1YH

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Balance Sheet

29 June 2025

| 29.6.25 |  | 29.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 52 |  | 102 |  |

Investment property | 5 | 905,000 |  | 905,000 |  |

905,052 |  | 905,102 |  |

CURRENT ASSETS

Debtors | 6 | 2,384 |  | - |  |

Prepayments and accrued income | 3,305 |  | 3,389 |  |

Cash at bank | 6,018 |  | 6,953 |  |

11,707 |  | 10,342 |  |

CREDITORS

Amounts falling due within one year | 7 | (205,495 | ) | (204,474 | ) |

NET CURRENT LIABILITIES | (193,788 | ) | (194,132 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 711,264 |  | 710,970 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (47,742 | ) | (59,458 | ) |

PROVISIONS FOR LIABILITIES | (14,305 | ) | (10,888 | ) |

NET ASSETS | 649,217 |  | 640,624 |  |

CAPITAL AND RESERVES

Called up share capital | 50,000 |  | 50,000 |  |

Retained earnings | 599,217 |  | 590,624 |  |

SHAREHOLDERS' FUNDS | 649,217 |  | 640,624 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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.

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Balance Sheet - continued

29 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2026 and were signed by:

Z Damani - Director

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Notes to the Financial Statements

for the Year Ended 29 June 2025

1. | STATUTORY INFORMATION

| Cathedral Property Developments (Peterborough) 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

| Accounting convention

| These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Notes to the Financial Statements - continued

for the Year Ended 29 June 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Computer Equipment 33% straight line

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Investment property

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

| 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.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| 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. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Notes to the Financial Statements - continued

for the Year Ended 29 June 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| The tax expense represents the sum of the tax currently payable and deferred tax.

| Current tax

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Deferred tax

| Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

| The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

| Foreign currencies

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

| Pension costs and other post-retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Notes to the Financial Statements - continued

for the Year Ended 29 June 2025

2. | ACCOUNTING POLICIES - continued

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 30 June 2024

| and 29 June 2025 | 2,830 |  |

| DEPRECIATION

| At 30 June 2024 | 2,728 |  |

| Charge for year | 50 |  |

| At 29 June 2025 | 2,778 |  |

| NET BOOK VALUE

| At 29 June 2025 | 52 |  |

| At 29 June 2024 | 102 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 30 June 2024

| and 29 June 2025 | 905,000 |  |

| NET BOOK VALUE

| At 29 June 2025 | 905,000 |  |

| At 29 June 2024 | 905,000 |  |

Cathedral Property Developments

(Peterborough) Limited (Registered number: 06091996)

Notes to the Financial Statements - continued

for the Year Ended 29 June 2025

5. | INVESTMENT PROPERTY - continued

| Investment properties comprises freehold residential and commercial properties included at fair value. The properties have not been subject to a professional valuation, however the director considered that the fair value of the investment properties on an open market basis in their current conditions, by reference to property market indices and similar properties in the local area, as at 29 June 2025 was £905,000.

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

| 29.6.25 |  | 29.6.24

£ | £ |

| Other debtors | 2,384 |  | - |  |

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

| 29.6.25 |  | 29.6.24

£ | £ |

| Bank loans and overdrafts | 11,918 |  | 10,867 |  |

| Trade creditors | 2,589 |  | - |  |

| Taxation and social security | 12,754 |  | 14,711 |  |

| Other creditors | 178,234 |  | 178,896 |  |

205,495 |  | 204,474 |  |

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

| 29.6.25 |  | 29.6.24

£ | £ |

| Bank loans | 47,742 |  | 59,458 |  |

9. | RELATED PARTY DISCLOSURES

| The controlling party is Z Damani.

10. | FIXED ASSET INVESTMENTS

| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities,

| An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

| Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.