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REGISTERED NUMBER: 02841260 (England and Wales)

| C.I.B.S. HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST AUGUST 2025 |

C.I.B.S. HOLDINGS LIMITED (REGISTERED NUMBER: 02841260)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

| Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |  | to |  | 5

C.I.B.S. HOLDINGS LIMITED (REGISTERED NUMBER: 02841260)

BALANCE SHEET

31ST AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 306,000 |  | 306,000 |  |

306,000 |  | 306,000 |  |

CURRENT ASSETS

Debtors | 6 | 1,970 |  | 9,251 |  |

Cash at bank | 108,928 |  | 120,411 |  |

110,898 |  | 129,662 |  |

CREDITORS

Amounts falling due within one year | 7 | 20,046 |  | 11,402 |  |

NET CURRENT ASSETS | 90,852 |  | 118,260 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 396,852 |  | 424,260 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 36 |  | 36 |  |

Non distributable reserve | 9 | 166,550 |  | 166,550 |  |

Capital redemption reserve | 36 |  | 36 |  |

Retained earnings | 230,230 |  | 257,638 |  |

SHAREHOLDERS' FUNDS | 396,852 |  | 424,260 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

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 3rd March 2026 and were signed by:

M P Metcalfe - Director

C.I.B.S. HOLDINGS LIMITED (REGISTERED NUMBER: 02841260)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| C.I.B.S. Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02841260

| Registered office: | 3365 Century Way

| Thorpe Park

| Leeds

| West Yorkshire

| LS15 8ZB

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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| At the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on the going concern basis.

| Turnover

| Rental income is credited to the income statement on a straight line basis over the period of the lease.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

| Plant and machinery etc - 33% on cost

| Investment property

| Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.

| 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.

C.I.B.S. HOLDINGS LIMITED (REGISTERED NUMBER: 02841260)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

| Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

| Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

| Financial assets and liabilities are offset, with the net amount reported 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.

| Key sources of estimation uncertainty

| The preparation of the financial statements requires management to make estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year relate to property valuations. The carrying amount is £306,000 (2024: £306,000).

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST OR VALUATION

| At 1st September 2024

| and 31st August 2025 | 1,932 |  |

| DEPRECIATION

| At 1st September 2024

| and 31st August 2025 | 1,932 |  |

| NET BOOK VALUE

| At 31st August 2025 | - |  |

C.I.B.S. HOLDINGS LIMITED (REGISTERED NUMBER: 02841260)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st September 2024

| and 31st August 2025 | 306,000 |  |

| NET BOOK VALUE

| At 31st August 2025 | 306,000 |  |

| At 31st August 2024 | 306,000 |  |

| Investment property is included in the financial statements at a fair value of £306,000 which, in the opinion of the director, fairly represents the open market value at the balance sheet date.

| Fair value at 31st August 2025 is represented by:

£ |

| Valuation in 2002 | 60,550 |  |

| Valuation in 2015 | 22,222 |  |

| Valuation in 2023 | 27,778 |  |

| Valuation in 2024 | 56,000 |  |

| Cost | 139,450 |  |

306,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,625 |  | - |  |

| Other debtors | 345 |  | 9,251 |  |

1,970 |  | 9,251 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 3,775 |  | 3,881 |  |

| Other creditors | 16,271 |  | 7,521 |  |

20,046 |  | 11,402 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 36 | Ordinary | £1 | 36 |  | 36 |  |

C.I.B.S. HOLDINGS LIMITED (REGISTERED NUMBER: 02841260)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

9. | RESERVES

| Non

| distributable

| reserve

£ |

| At 1st September 2024

| and 31st August 2025 | 166,550 |  |