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REGISTERED NUMBER: 11775337 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| Cerney Holdings Ltd |

| Cerney Holdings Ltd (Registered number: 11775337) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Cerney Holdings Ltd |

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | D Buchanan

| S M Falconer

| REGISTERED OFFICE: | Unit A Westmead Industrial Estate

| Westmead Drive

| Swindon

| Wiltshire

| SN5 7YT

| REGISTERED NUMBER: | 11775337 (England and Wales)

| ACCOUNTANTS: | Lane Monnington Welton

| Chartered Accountants

| Riverside View

| Basing Road

| Old Basing

| Basingstoke

| Hampshire

| RG24 7AL

| Cerney Holdings Ltd (Registered number: 11775337) |

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 334,000 |  | 334,000 |  |

CURRENT ASSETS

Cash at bank | 2,883 |  | 1,784 |  |

CREDITORS

Amounts falling due within one year | 5 | 100,244 |  | 100,148 |  |

NET CURRENT LIABILITIES | (97,361 | ) | (98,364 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 236,639 |  | 235,636 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (199,263 | ) | (199,253 | ) |

PROVISIONS FOR LIABILITIES | 8 | (5,955 | ) | (5,955 | ) |

NET ASSETS | 31,421 |  | 30,428 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Fair value reserve | 10 | 25,385 |  | 25,385 |  |

Retained earnings | 6,034 |  | 5,041 |  |

SHAREHOLDERS' FUNDS | 31,421 |  | 30,428 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

| Cerney Holdings Ltd (Registered number: 11775337) |

Balance Sheet - continued

28 February 2026

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 7 April 2026 and were signed on its behalf by:

D Buchanan - Director

S M Falconer - Director

| Cerney Holdings Ltd (Registered number: 11775337) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Cerney Holdings Ltd 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

| 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 as modified by the revaluation of certain assets.

| Significant judgements and estimates

| The directors have made key assumptions in the determination of the fair value of an investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

| Turnover

| Turnover represents rent receivable.

| 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.

| Financial instruments

| Debtors and creditors payable/receivable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| 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.

| Cerney Holdings Ltd (Registered number: 11775337) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

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, adjusted for indexation where applicable.

| 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.

| Impairment

| Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2025

| and 28 February 2026 | 334,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | 334,000 |  |

| At 28 February 2025 | 334,000 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Taxation and social security | 233 |  | 146 |  |

| Other creditors | 100,011 |  | 100,002 |  |

100,244 |  | 100,148 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | 199,263 |  | 199,253 |  |

| Cerney Holdings Ltd (Registered number: 11775337) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | 199,263 |  | 199,253 |  |

| Bank loans are secured against the freehold investment property owned by the company.

8. | PROVISIONS FOR LIABILITIES

| 28.2.26 |  | 28.2.25

£ | £ |

| Deferred tax

| Accelerated capital allowances | 5,955 |  | 5,955 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2025 | 5,955 |  |

| On fair value reserve movement |

| Balance at 28 February 2026 | 5,955 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 28.2.26 |  | 28.2.25

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 March 2025

| and 28 February 2026 | 25,385 |  |