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REGISTERED NUMBER: 08594387 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

R & G Cooper Properties Limited

R & G Cooper Properties Limited (Registered number: 08594387)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

R & G Cooper Properties Limited (Registered number: 08594387)

Balance Sheet

31 July 2025

2025 | 2024 |

as restated |

| Notes | £ | £

Fixed assets

Investment property | 5 | 995,327 |  | 995,327 |  |

Current assets

Debtors | 6 | 17,359 |  | 14,404 |  |

Cash at bank | 46,822 |  | 29,890 |  |

64,181 |  | 44,294 |  |

Creditors

Amounts falling due within one year | 7 | (113,364 | ) | (64,048 | ) |

Net current liabilities | (49,183 | ) | (19,754 | ) |

Total assets less current liabilities | 946,144 |  | 975,573 |  |

Creditors

Amounts falling due after more than one year | 8 | (59,986 | ) | (70,449 | ) |

Provisions for liabilities | (197,500 | ) | (197,500 | ) |

Net assets | 688,658 |  | 707,624 |  |

Capital and reserves

Called up share capital | 2 |  | 2 |  |

Revaluation reserve | 9 | 592,500 |  | 592,500 |  |

Retained earnings | 96,156 |  | 115,122 |  |

688,658 |  | 707,624 |  |

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.

R & G Cooper Properties Limited (Registered number: 08594387)

Balance Sheet - continued

31 July 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr G J Cooper - Director

R & G Cooper Properties Limited (Registered number: 08594387)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | Statutory information

| R & G Cooper Properties 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: | 08594387

| Registered office: | Mobbs Way

| Lowestoft

| Suffolk

| NR32 3AL

| The presentation 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

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| 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.

R & G Cooper Properties Limited (Registered number: 08594387)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

R & G Cooper Properties Limited (Registered number: 08594387)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | Accounting policies - continued

| Tangible fixed assets

| Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset.

| Freehold property has not been depreciated.

4. | Employees and directors

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

5. | Investment property

Total |

| £

| Cost

| At 1 August 2024

| and 31 July 2025 | 995,327 |  |

| Net book value

| At 31 July 2025 | 995,327 |  |

| At 31 July 2024 | 995,327 |  |

| Included within the net book value of investment properties is £995,327 in respect of freehold land and buildings

| Revaluation

| The company's investment properties were revalued on 31 July 2020 by Steel & Co independent valuers. The directors consider this valuation appropriate at 31 July 2025.

R & G Cooper Properties Limited (Registered number: 08594387)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Trade debtors | 8,400 |  | 7,650 |  |

| Other debtors | 8,959 |  | 6,754 |  |

17,359 |  | 14,404 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Bank loans and overdrafts | 9,504 |  | 8,545 |  |

| Amounts owed to group undertakings | - |  | 4,300 |  |

| Taxation and social security | 3,539 |  | 913 |  |

| Other creditors | 100,321 |  | 50,290 |  |

113,364 |  | 64,048 |  |

| The bank loan is secured by a fixed and floating charge over the assets of the company.

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

as restated |

| £ | £

| Bank loans | 59,986 |  | 70,449 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 21,970 |  | 27,725 |  |

| The bank loan is secured by a fixed and floating charge over the assets of the company.

9. | Reserves

Revaluation |

reserve |

| £

| At 1 August 2024

| and 31 July 2025 | 592,500 |  |

| Profit and loss account - This reserve records distributable retained earnings and accumulated losses.