For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

St Peter's House Lettings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Orange Sreet, London, United Kingdom, WC2H 7DQ.

The previous period financial statements were presented for longer than one year and therefore the comparative information (including the related notes) is not entirely comparable.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company made a loss in the year of £77,381 (2024: £67,873) and at the balance sheet date had net liabilities of £145,154 (2024: £67,873). These financial statements are prepared on a going concern basis, management are committed to supporting the business and will ensure that financial obligations both current and future are met.true

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts of Value Added Tax.

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

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

A review for indicators of impairment is carried out at each reporting date, with the recoverableamount being estimated where such indicators exist. Where the carrying value exceeds therecoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed forpossible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverableamount of an individual asset, an estimate is made of the recoverable amount of the cashgeneratingunit to which the asset belongs. The cash-generating unit is the smallest identifiablegroup of assets that includes the asset and generates cash inflows that largely independent of thecash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from theacquisition date, allocated to each of the cash-generating units that are expected to benefit fromthe synergies of the combination, irrespective of whether other assets or liabilities of the companyare assigned to those units.

A financial asset or a financial liability is recognised only when the company becomes a party tothe contractual provisions of the instrument.

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

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares orpreference shares are publicly traded or their fair value can otherwise be measured reliably, theinvestment is subsequently measured at fair value with changes in fair value recognised in profitor loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unlesspayment for an asset is deferred beyond normal business terms or financed at a rate of interestthat is not a market rate, in which case the asset is measured at the present value of the futurepayments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changesrecognised in profit or loss, with the exception of hedging instruments in a designated hedgingrelationship.

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

For all equity instruments regardless of significance, and other financial assets that areindividually significant, these are assessed individually for impairment. Other financial assets areeither assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that thereversal does not result in a carrying amount of the financial asset that exceeds what the carryingamount would have been had the impairment not previously been recognised.

The average monthly number of persons (including directors) employed by the company during the year was:

Included in debtors is an amount owed by Lisson Estates Ltd of £143,125 (2024:£41,241), a related party.

Included in creditors is an amount owed to Cattle Market Street Ltd of £13,894 (2024: £8,356), a related party.

Included in creditors is an amount owed to Romany Place Ltd of £112,639 (2024: £33,870), a related party.

Included in creditors is an amount owed to Mulberry One Capital Ltd of £2,622 (2024: £Nil), a related party.

Included in creditors is an amount owed to Spaceworks Properties Ltd of £6,864 (2024: £Nil), a related party.

Kreo Holdings Limited is the parent company. The registered office of Kreo Holdings Limited is SmartCity Malta SCM01 Suite 502, Ricasoli, SCM 1001, Malta.