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REGISTERED NUMBER: 13422321 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PALMER POWLES COMMERCIAL INVESTMENTS LTD

PALMER POWLES COMMERCIAL INVESTMENTS LTD (REGISTERED NUMBER: 13422321) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PALMER POWLES COMMERCIAL INVESTMENTS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | R L Palmer

| M D Powles

| REGISTERED OFFICE: | 16 Royal Crescent

| Cheltenham

| Gloucestershire

| GL50 3DA

| REGISTERED NUMBER: | 13422321 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 4th Floor

| St James House

| St James Square

| Cheltenham

| Gloucestershire

| GL50 3PR

PALMER POWLES COMMERCIAL INVESTMENTS LTD (REGISTERED NUMBER: 13422321) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,300,000 |  | 1,300,000 |  |

CURRENT ASSETS

Debtors | 5 | 2,732 |  | 314 |  |

Cash at bank and in hand | 37,595 |  | 3,195 |  |

40,327 |  | 3,509 |  |

CREDITORS

Amounts falling due within one year | 6 | 721,116 |  | 723,935 |  |

NET CURRENT LIABILITIES | (680,789 | ) | (720,426 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 619,211 |  | 579,574 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (568,252 | ) | (568,252 | ) |

PROVISIONS FOR LIABILITIES | (22,067 | ) | (21,536 | ) |

NET ASSETS/(LIABILITIES) | 28,892 |  | (10,214 | ) |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Fair value reserve | 8 | 66,199 |  | 67,180 |  |

Retained earnings | (37,507 | ) | (77,594 | ) |

SHAREHOLDERS' FUNDS | 28,892 |  | (10,214 | ) |

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

M D Powles - Director

PALMER POWLES COMMERCIAL INVESTMENTS LTD (REGISTERED NUMBER: 13422321) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Palmer Powles Commercial Investments Ltd 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.

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 directors consider that in preparing the financial statements they have taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

| Turnover

| Revenue 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 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions:

| Deferred tax assets are recognised only to the extent that directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

| Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantially enacted at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 September 2024 | 1,300,000 |  |

| Disposals | (2,124 | ) |

| Revaluations | 2,124 |  |

| At 31 August 2025 | 1,300,000 |  |

| Net book value

| At 31 August 2025 | 1,300,000 |  |

| At 31 August 2024 | 1,300,000 |  |

PALMER POWLES COMMERCIAL INVESTMENTS LTD (REGISTERED NUMBER: 13422321) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 31 August 2025 is represented by:

£ |

| Valuation in 2024 | 1,300,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,732 |  | 314 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 3,380 |  | 7,391 |  |

| Taxation and social security | 4,875 |  | 4,196 |  |

| Other creditors | 712,861 |  | 712,348 |  |

721,116 |  | 723,935 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 568,252 |  | 568,252 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 568,252 |  | 568,252 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 September 2024 | 67,180 |  |

| Property revaluation | (981 | ) |

| At 31 August 2025 | 66,199 |  |