BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity of the company during the period under review was investing in rental property. 13 May 2026 1 1 04549829 2025-09-30 04549829 2024-09-30 04549829 2023-09-30 04549829 2024-10-01 2025-09-30 04549829 2023-10-01 2024-09-30 04549829 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04549829 uk-curr:PoundSterling 2024-10-01 2025-09-30 04549829 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04549829 uk-bus:FullAccounts 2024-10-01 2025-09-30 04549829 uk-bus:Director1 2024-10-01 2025-09-30 04549829 uk-bus:CompanySecretary1 2024-10-01 2025-09-30 04549829 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 04549829 uk-bus:Agent1 2024-10-01 2025-09-30 04549829 uk-core:ShareCapital 2025-09-30 04549829 uk-core:ShareCapital 2024-09-30 04549829 uk-core:OtherReservesSubtotal 2025-09-30 04549829 uk-core:OtherReservesSubtotal 2024-09-30 04549829 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 04549829 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 04549829 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 04549829 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 04549829 uk-bus:FRS102 2024-10-01 2025-09-30 04549829 uk-core:WithinOneYear 2025-09-30 04549829 uk-core:WithinOneYear 2024-09-30 04549829 uk-core:WithinOneYear 2025-09-30 04549829 uk-core:WithinOneYear 2024-09-30 04549829 uk-core:AfterOneYear 2025-09-30 04549829 uk-core:AfterOneYear 2024-09-30 04549829 uk-core:AfterOneYear 2025-09-30 04549829 uk-core:AfterOneYear 2024-09-30 04549829 uk-core:BetweenOneTwoYears 2025-09-30 04549829 uk-core:BetweenOneTwoYears 2024-09-30 04549829 uk-core:BetweenTwoFiveYears 2025-09-30 04549829 uk-core:BetweenTwoFiveYears 2024-09-30 04549829 uk-core:MoreThanFiveYears 2025-09-30 04549829 uk-core:MoreThanFiveYears 2024-09-30 04549829 uk-core:EmployeeBenefits 2024-09-30 04549829 uk-core:EmployeeBenefits 2024-10-01 2025-09-30 04549829 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 04549829 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-09-30 04549829 uk-core:OtherDeferredTax 2025-09-30 04549829 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-09-30 04549829 uk-core:EmployeeBenefits 2025-09-30 04549829 2024-10-01 2025-09-30 04549829 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 04549829

Cornbrook Properties Limited

Unaudited Financial Statements

for the financial year ended 30 September 2025

Cornbrook Properties Limited

DIRECTOR AND OTHER INFORMATION

Director | Stephen Callaghan
Company Secretary | Anthony Callaghan
Company Registration Number | 04549829
Registered Office | 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY
Business Address | Unit 4 Wyvern Avenue, Reddish
| Stockport
| Cheshire
| SK5 7DD
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

Cornbrook Properties Limited

Company Registration Number: 04549829

STATEMENT OF FINANCIAL POSITION

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Investment properties |  | 4 | 586,450 |  | 558,976
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 357,958 |  | 355,145
Debtors |  | 6 | 113 |  | 113
Cash and cash equivalents |  |  | 4,309 |  | 5,514
|  |  | ───────── |  | ─────────
|  |  | 362,380 |  | 360,772
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (62,212) |  | (61,335)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 300,168 |  | 299,437
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 886,618 |  | 858,413
Creditors:

amounts falling due after more than one year |  | 8 | (392,089) |  | (405,473)
Provisions for liabilities |  | 9 | (51,915) |  | (46,695)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 442,614 |  | 406,245
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Other reserves |  |  | 221,479 |  | 199,225
Retained earnings |  |  | 221,133 |  | 207,018
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 442,614 |  | 406,245
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 14 May 2026

________________________________ |  |  |  |  |
Stephen Callaghan |  |  |  |  |
Director |  |  |  |  |

Cornbrook Properties Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| Cornbrook Properties Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 04549829. The registered office of the company is 8-10 Gatley Road, Cheadle, Cheshire, SK8 1PY. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, in line with the inflation price index. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. 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 tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Investment Properties
|  | Investment
|  | properties
|  | £
| Fair value
| At 1 October 2024 | 558,976
| Revaluation | 27,474
|  | ─────────
| At 30 September 2025 | 586,450
|  | ─────────

5. | Stocks | 2025 | 2024
|  | £ | £
| Raw materials | 357,958 | 355,145
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Prepayments and accrued income | 113 | 113
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 15,536 | 14,688
| Taxation | 6,370 | 5,143
| Director's current account | 39,471 | 40,709
| Accruals | 835 | 795
|  | ───────── | ─────────
|  | 62,212 | 61,335
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 239,099 | 254,756
| Amounts owed to connected parties (Note 11) | 152,990 | 150,717
|  | ───────── | ─────────
|  | 392,089 | 405,473
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 7) | 15,536 | 14,688
| Repayable between one and two years | 16,471 | 15,528
| Repayable between two and five years | 55,608 | 52,425
| Repayable in five years or more | 167,020 | 186,803
|  | ───────── | ─────────
|  | 254,635 | 269,444
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 46,695 | 46,695 | 43,907
| Charged to profit and loss | 5,220 | 5,220 | 2,788
|  | ───────── | ───────── | ─────────
| At financial year end | 51,915 | 51,915 | 46,695
|  | ═════════ | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 30 September 2025.

11. | Related party transactions
| The following amounts are due to other connected parties:
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Amounts falling due after more than one year |  |  | 152,990 | 150,717
|  |  |  | ═════════ | ═════════
| At 30th September 2025 the company owed £152,990 to Metalform Limited, company number 03232971, a company in which S Callaghan, the director, is a director and shareholder (2024: £150,717). No interest has been charged to the company in respect of this loan.

12. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.

13. | Changes in Equity
| Other Comprehensive Income | 2025 | 2024
|  | £ | £
| Investment property revaluation in year | 22,254 | 11,884
|  | ═════════ | ═════════