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REGISTERED NUMBER: 13135132 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Cashelton Properties Limited

Cashelton Properties Limited (Registered number: 13135132)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Cashelton Properties Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | J J McGrory

| Mrs A McGrory

| REGISTERED OFFICE: | First Floor

| 7 Marina Court

| Maple Drive

| Hinckley

| LE10 3BF

| REGISTERED NUMBER: | 13135132 (England and Wales)

| ACCOUNTANTS: | Gopsall Services Limited

| First Floor

| 7 Marina Court

| Maple Drive

| Hinckley

| LE10 3BF

Cashelton Properties Limited (Registered number: 13135132)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 313,016 |  | 343,016 |  |

CURRENT ASSETS

Cash at bank | 3,551 |  | 2,829 |  |

CREDITORS

Amounts falling due within one year | 5 | 134,449 |  | 132,663 |  |

NET CURRENT LIABILITIES | (130,898 | ) | (129,834 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 182,118 |  | 213,182 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (196,555 | ) | (196,555 | ) |

PROVISIONS FOR LIABILITIES | (7,196 | ) | (14,696 | ) |

NET (LIABILITIES)/ASSETS | (21,633 | ) | 1,931 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 8 | 34,604 |  | 57,104 |  |

Retained earnings | (56,337 | ) | (55,273 | ) |

(21,633 | ) | 1,931 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 16 March 2026 and were signed on its behalf by:

J J McGrory - Director

Cashelton Properties Limited (Registered number: 13135132)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Cashelton Properties 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 currency of the financial statements is the Pound Sterling (£).

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.

| Going Concern

| The directors assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of the approval of the financial statements.The directors have concluded that there are no material uncertainties about the company's ability to continue as a going concern and they are satisfied that the company has adequate resources to continue to meet its liabilities as they fall due and, therefore, that it remains appropriate to continue to adopt going concern basis of accounting in the preparation of the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

Cashelton Properties Limited (Registered number: 13135132)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 343,016 |  |

| Revaluations | (30,000 | ) |

| At 31 July 2025 | 313,016 |  |

| NET BOOK VALUE

| At 31 July 2025 | 313,016 |  |

| At 31 July 2024 | 343,016 |  |

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2023 | 58,784 |  |

| Valuation in 2024 | 13,016 |  |

| Valuation in 2025 | (30,000 | ) |

| Cost | 271,216 |  |

313,016 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.7.25 |  | 31.7.24

£ | £ |

| Cost | 271,216 |  | 271,216 |  |

| Investment property was valued on an open market basis on 31 July 2025 by the directors .

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts owed to group undertakings | 133,399 |  | 131,663 |  |

| Other creditors | 1,050 |  | 1,000 |  |

134,449 |  | 132,663 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 196,555 |  | 196,555 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 196,555 |  | 196,555 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 196,555 |  | 196,555 |  |

| The Secured Debts shown in the table relate to a mortgage on the property 12 Hawthorne Drive Burnage M19 1GX.

Cashelton Properties Limited (Registered number: 13135132)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 August 2024 | 57,104 |  |

| Revaluation loss | (22,500 | ) |

| At 31 July 2025 | 34,604 |  |