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REGISTERED NUMBER: 06992035 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

Coppathorne Developments Ltd

Coppathorne Developments Ltd (Registered number: 06992035)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 8

Coppathorne Developments Ltd

COMPANY INFORMATION

for the year ended 31 August 2025

| Directors: | Mrs J Reynolds-Inman

| M J Inman

| Registered office: | Abacus House

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

| Business address: | 53 Mutley Road

| Plymouth

| Devon

| PL3 4SD

| Registered number: | 06992035 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

Coppathorne Developments Ltd (Registered number: 06992035)

BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 2,289 |  | 2,397 |  |

Investment property | 5 | 530,000 |  | 530,000 |  |

532,289 |  | 532,397 |  |

Current assets

Debtors | 6 | 1,979 |  | 3,098 |  |

Cash at bank | 13,935 |  | 5,450 |  |

15,914 |  | 8,548 |  |

Creditors

Amounts falling due within one year | 7 | 74,224 |  | 73,532 |  |

Net current liabilities | (58,310 | ) | (64,984 | ) |

Total assets less current liabilities | 473,979 |  | 467,413 |  |

Creditors

Amounts falling due after more than one year | 8 | (296,467 | ) | (308,763 | ) |

Provisions for liabilities | 10 | (32,230 | ) | (32,230 | ) |

Net assets | 145,282 |  | 126,420 |  |

Capital and reserves

Called up share capital | 11 | 10 |  | 10 |  |

Revaluation reserve | 12 | 122,924 |  | 122,924 |  |

Retained earnings | 12 | 22,348 |  | 3,486 |  |

Shareholders' funds | 145,282 |  | 126,420 |  |

Coppathorne Developments Ltd (Registered number: 06992035)

BALANCE SHEET - continued

31 August 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2026 and were signed on its behalf by:

M J Inman - Director

Coppathorne Developments Ltd (Registered number: 06992035)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Coppathorne Developments Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business 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.

| Going concern

| The financial statements have been prepared on the going concern basis. This basis assumes that the company will have sufficient funding to enable it to continue to operate for the foreseeable future with the support of the directors, who believe that the going concern basis of preparation remains appropriate in the company's circumstances.

| Turnover

| Turnover represents amounts received from let properties adjusted for amounts in advance/arrears as at the balance sheet date.

| Tangible fixed assets

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

| Equipment | - | 15% on reducing balance

| 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 & 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.

Coppathorne Developments Ltd (Registered number: 06992035)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

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.

| 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.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

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

Coppathorne Developments Ltd (Registered number: 06992035)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| Cost

| At 1 September 2024 | 3,266 |  |

| Additions | 280 |  |

| At 31 August 2025 | 3,546 |  |

| Depreciation

| At 1 September 2024 | 869 |  |

| Charge for year | 388 |  |

| At 31 August 2025 | 1,257 |  |

| Net book value

| At 31 August 2025 | 2,289 |  |

| At 31 August 2024 | 2,397 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 September 2024

| and 31 August 2025 | 530,000 |  |

| Net book value

| At 31 August 2025 | 530,000 |  |

| At 31 August 2024 | 530,000 |  |

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2019 | 530,000 |  |

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

2025 | 2024 |

£ | £ |

| Cost | 374,845 |  | 374,845 |  |

Coppathorne Developments Ltd (Registered number: 06992035)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 240 |  | 1,425 |  |

| Other debtors | 1,739 |  | 1,673 |  |

1,979 |  | 3,098 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 11,640 |  | 9,588 |  |

| Taxation and social security | 95 |  | - |  |

| Other creditors | 62,489 |  | 63,944 |  |

74,224 |  | 73,532 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 136,467 |  | 148,763 |  |

| Other creditors | 160,000 |  | 160,000 |  |

296,467 |  | 308,763 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 148,107 |  | 158,351 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 32,230 |  | 32,230 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 32,230 |  |

| Balance at 31 August 2025 | 32,230 |  |

Coppathorne Developments Ltd (Registered number: 06992035)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 August 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 10 | Ordinary | £1 | 10 |  | 10 |  |

12. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 September 2024 | 3,486 |  | 122,924 |  | 126,410 |  |

| Profit for the year | 18,862 |  | 18,862 |  |

| At 31 August 2025 | 22,348 |  | 122,924 |  | 145,272 |  |

13. | RELATED PARTY DISCLOSURES

| The directors have a joint loan with the company and at the balance sheet date were owed £218,927. Mrs J P Reynolds Inman, a director, received interest on half the loan of £1,000 in the year.

14. | ULTIMATE CONTROLLING PARTY

| The company was ultimately controlled by the two directors and equal shareholders, J Inman and Mrs J P Reynolds - Inman.