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REGISTERED NUMBER: 00602566 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Cecil Penney Limited

| Cecil Penney Limited (Registered number: 00602566) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Cecil Penney Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mrs E Gregory

| Mr P Gregory

| REGISTERED OFFICE: | Sheffield Road Garage

| Sheffield Road

| Penistone

| Sheffield

| South Yorkshire

| S36 6HF

| REGISTERED NUMBER: | 00602566 (England and Wales)

| ACCOUNTANTS: | Harris & Co Limited

| Chartered Accountants

| Marland House

| 13 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LW

| Cecil Penney Limited (Registered number: 00602566) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 19,527 |  | 10,485 |  |

Investments | 6 | 369,112 |  | 340,449 |  |

388,639 |  | 350,934 |  |

CURRENT ASSETS

Stocks | 60,597 |  | 64,394 |  |

Debtors | 7 | 58,954 |  | 50,287 |  |

Cash at bank and in hand | 644,817 |  | 700,097 |  |

764,368 |  | 814,778 |  |

CREDITORS

Amounts falling due within one year | 8 | 150,508 |  | 215,193 |  |

NET CURRENT ASSETS | 613,860 |  | 599,585 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,002,499 |  | 950,519 |  |

PROVISIONS FOR LIABILITIES | 20,898 |  | 15,000 |  |

NET ASSETS | 981,601 |  | 935,519 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 5,000 |  | 5,000 |  |

Retained earnings | 976,601 |  | 930,519 |  |

SHAREHOLDERS' FUNDS | 981,601 |  | 935,519 |  |

| Cecil Penney Limited (Registered number: 00602566) |

Balance Sheet - continued

30 September 2025

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by:

Mrs E Gregory - Director

| Cecil Penney Limited (Registered number: 00602566) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Cecil Penney 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.

| The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in compliance with FRS 102, 'The Financial Standard Applicable in the UK and the Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

| Significant judgements and estimates

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

| Turnover

| Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

| Tangible fixed assets

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

| Freehold property | - | in accordance with the property

| Plant and machinery | - | at varying rates on cost

| Fixtures and fittings | - | 10% on cost straight line

| Motor vehicles | - | Straight line over 5 years

| All fixed assets are initially recorded at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Cecil Penney Limited (Registered number: 00602566) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | 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.

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 15 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 59,103 |  | 451,253 |  | 510,356 |  |

| Additions | - |  | 10,659 |  | 10,659 |  |

| Disposals | - |  | (16,750 | ) | (16,750 | ) |

| At 30 September 2025 | 59,103 |  | 445,162 |  | 504,265 |  |

| DEPRECIATION

| At 1 October 2024 | 53,539 |  | 446,332 |  | 499,871 |  |

| Charge for year | 289 |  | 1,328 |  | 1,617 |  |

| Eliminated on disposal | - |  | (16,750 | ) | (16,750 | ) |

| At 30 September 2025 | 53,828 |  | 430,910 |  | 484,738 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,275 |  | 14,252 |  | 19,527 |  |

| At 30 September 2024 | 5,564 |  | 4,921 |  | 10,485 |  |

| Cecil Penney Limited (Registered number: 00602566) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 October 2024 | 340,449 |  |

| Additions | 114,128 |  |

| Disposals | (108,560 | ) |

| Revaluations | 23,095 |  |

| At 30 September 2025 | 369,112 |  |

| NET BOOK VALUE

| At 30 September 2025 | 369,112 |  |

| At 30 September 2024 | 340,449 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2019 | 47,703 |  |

| Valuation in 2020 | (8,187 | ) |

| Valuation in 2021 | 24,471 |  |

| Valuation in 2022 | (36,921 | ) |

| Valuation in 2023 | 23,136 |  |

| Valuation in 2024 | 22,441 |  |

| Valuation in 2025 | 23,095 |  |

| Cost | 273,374 |  |

369,112 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 33,709 |  | 33,937 |  |

| Other debtors | 25,245 |  | 16,350 |  |

58,954 |  | 50,287 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 56,133 |  | 91,074 |  |

| Taxation and social security | 19,229 |  | 32,753 |  |

| Other creditors | 75,146 |  | 91,366 |  |

150,508 |  | 215,193 |  |

| Cecil Penney Limited (Registered number: 00602566) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 5,000 | Ordinary | £1 | 5,000 |  | 5,000 |  |