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REGISTERED NUMBER: 05769349 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

CHRISTIAN DOUGLASS GROUP LIMITED

CHRISTIAN DOUGLASS GROUP LIMITED (REGISTERED NUMBER: 05769349) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CHRISTIAN DOUGLASS GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr D K Baldwin

| Mr M Hughes

| Mrs H McLelland

| Mrs C P Greensmith

| REGISTERED OFFICE: | 2 Jordan Street

| Knott Mill

| Manchester

| M15 4PY

| REGISTERED NUMBER: | 05769349 (England and Wales)

CHRISTIAN DOUGLASS GROUP LIMITED (REGISTERED NUMBER: 05769349) |

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 10,817 |  | 7,355 |  |

Investments | 6 | 9 |  | 9 |  |

10,826 |  | 7,364 |  |

CURRENT ASSETS

Debtors | 7 | 1,657,312 |  | 1,661,433 |  |

Investments | 8 | 282,834 |  | 241,434 |  |

Cash at bank | 972,950 |  | 609,485 |  |

2,913,096 |  | 2,512,352 |  |

CREDITORS

Amounts falling due within one year | 9 | 451,869 |  | 421,297 |  |

NET CURRENT ASSETS | 2,461,227 |  | 2,091,055 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,472,053 |  | 2,098,419 |  |

PROVISIONS FOR LIABILITIES | 2,144 |  | 1,108 |  |

NET ASSETS | 2,469,909 |  | 2,097,311 |  |

CAPITAL AND RESERVES

Called up share capital | 80,001 |  | 80,001 |  |

Retained earnings | 2,389,908 |  | 2,017,310 |  |

SHAREHOLDERS' FUNDS | 2,469,909 |  | 2,097,311 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 20 March 2026 and were signed on its behalf by:

Mr D K Baldwin - Director

CHRISTIAN DOUGLASS GROUP LIMITED (REGISTERED NUMBER: 05769349) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Christian Douglass Group Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05769349 and registered office address is 2 Jordan Street, Knott Mill, Manchester, M15 4PY.

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.

| Turnover

| Turnover represents fees and commissions receivable for services rendered during the period. Turnover is recognised when the company obtains the right to consideration. This right is obtained on completion of the terms as defined under each contract. Consideration accrues as the contract progresses by reference to the value of the work performed. Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of businesses in 2007 and 2010, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 20% on cost

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CHRISTIAN DOUGLASS GROUP LIMITED (REGISTERED NUMBER: 05769349) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 283,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 283,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 6,094 |  | 11,756 |  | 17,850 |  |

| Additions | 1,754 |  | 5,625 |  | 7,379 |  |

| At 30 June 2025 | 7,848 |  | 17,381 |  | 25,229 |  |

| DEPRECIATION

| At 1 July 2024 | 1,727 |  | 8,768 |  | 10,495 |  |

| Charge for year | 1,390 |  | 2,527 |  | 3,917 |  |

| At 30 June 2025 | 3,117 |  | 11,295 |  | 14,412 |  |

| NET BOOK VALUE

| At 30 June 2025 | 4,731 |  | 6,086 |  | 10,817 |  |

| At 30 June 2024 | 4,367 |  | 2,988 |  | 7,355 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 9 |  |

| NET BOOK VALUE

| At 30 June 2025 | 9 |  |

| At 30 June 2024 | 9 |  |

CHRISTIAN DOUGLASS GROUP LIMITED (REGISTERED NUMBER: 05769349) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 23,336 |  | 29,750 |  |

| Amounts owed by group undertakings | 1,618,125 |  | 1,618,152 |  |

| Other debtors | 15,851 |  | 13,531 |  |

1,657,312 |  | 1,661,433 |  |

8. | CURRENT ASSET INVESTMENTS

| 30.6.25 |  | 30.6.24

£ | £ |

| Listed investments | 282,834 |  | 241,434 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 17 |  | 603 |  |

| Amounts owed to group undertakings | 68,422 |  | 75,309 |  |

| Taxation and social security | 233,000 |  | 182,492 |  |

| Other creditors | 150,430 |  | 162,893 |  |

451,869 |  | 421,297 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 2,233 |  | 3,672 |  |

| Between one and five years | 3,350 |  | 5,583 |  |

5,583 |  | 9,255 |  |