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COPPER ASHTON PROPERTIES LIMITED

Registered Number
11978245
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

COPPER ASHTON PROPERTIES LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | VAUGHAN, David Robin
| VAUGHAN, Susanne Elizabeth

Registered Address | 119 Weston Road
| Bristol
| BS41 9AE

Registered Number | 11978245 (England and Wales)

COPPER ASHTON PROPERTIES LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 1,874,500 |  |  |  | 1,810,603
|  |  |  | 1,874,500 |  |  |  | 1,810,603
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 3,517 |  |  |  | 5,723 |  |
Cash at bank and on hand |  | 14,992 |  |  |  | 3,977 |  |
|  | 18,509 |  |  |  | 9,700 |  |
Creditors amounts falling due within one year | 5 | (138,658) |  |  |  | (675,746) |  |
Net current assets (liabilities) |  |  |  | (120,149) |  |  |  | (666,046)
Total assets less current liabilities |  |  |  | 1,754,351 |  |  |  | 1,144,557
Creditors amounts falling due after one year | 6 |  |  | (1,588,468) |  |  |  | (1,023,885)
Provisions for liabilities | 8 |  |  | (26,902) |  |  |  | (21,787)
Net assets |  |  |  | 138,981 |  |  |  | 98,885
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Other reserves |  |  |  | 163,667 |  |  |  | 104,885
Profit and loss account |  |  |  | (24,786) |  |  |  | (6,100)
Shareholders' funds | 9 |  |  | 138,981 |  |  |  | 98,885

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026, and are signed on its behalf by:
VAUGHAN, David Robin Director
VAUGHAN, Susanne Elizabeth Director Registered Company No. 11978245

COPPER ASHTON PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is recognised at the fair value of the consideration received or receivable for rents provided in the normal course of business. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term. Revenue from the provision of properly rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax, where applicable, is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investment property
--- | ---
| Investment property is held to earn rentals and/or for capital appreciation. Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is measured at fair value at the reporting end date. Changes in fair value are recognised in the profit and loss account for the period and transferred to the fair value reserve at the reporting date. Fair value is determined by the directors having regard to available market evidence, including comparable property transactions, rental income, investment yields and other relevant market data. External valuations are not obtained annually.

| 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 transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Where the arrangment constitutes a financing transaction, the transaction is measured at the present value of future receipts discounted at the market rate of interest.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Investment property
--- | ---
| The investment properties were revalued by the directors as at 30 September 2025. The directors assessed fair value having regard to the nature, location and condition of each property together with available market evidence, including comparable sales data, rental yields and prevailing market conditions at the reporting date. The directors consider that the carrying value of the investment properties represents a reasonable estimate of their fair value as at 30 September 2025. No external independent valuations were obtained during the year.

|  | £
| Fair value at 01 October 24 | 1,810,603
| Fair value adjustments | 63,897
| At 30 September 25 | 1,874,500

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 3,517 |  | 5,723
| Total | 3,517 |  | 5,723

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1 |  | 431,303
| Amounts owed to related parties | 34,988 |  | 128,074
| Other creditors | 93,985 |  | 97,985
| Accrued liabilities and deferred income | 9,684 |  | 18,384
| Total | 138,658 |  | 675,746

| Included in other creditors are amounts owed to the directors of the company of £93,984 (2024 - £97,985).

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,144,422 |  | 535,629
| Amounts owed to related parties | 444,046 |  | 488,256
| Total | 1,588,468 |  | 1,023,885

7. | Secured creditors
--- | ---
| Bank loans of £1,144,422 are secured are included within creditors (2024 - £966,932). The loans are secured against the properties concerned.

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 26,902 |  | 21,787
| Total | 26,902 |  | 21,787

9. | Fair value reserve
--- | ---
| The fair value reserve relates to the revaluation of Investment Property (net of deferred tax).

|  | £
| Fair value reserve at 01 October 24 | 73,390
| Transferred in period | 58,782
| At 30 September 25 | 132,172

10. | Related party transactions
--- | ---
| The company has taken advantage of exemption under the terms of FRS 102 the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entitles by section 1A), not to disclose transactions between group companies where the subsidiaries are wholly owned by the parent company. The company has taken advantage of exemption under the terms of FRS 102 the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entitles by section 1A) not to disclose transactions with directors on the basis that all transactions have been conducted under normal market conditions.

11. | Controlling party
--- | ---
| The ultimate parent company is controlled by Mr D R Vaughan.

12. | Parent-subsidiary relationships
--- | ---
| The ultimate parent company is Copper Ashton Holdings Limited.

13. | Further information regarding the company's financial position
--- | ---
| The capital contribution reserve, shown within the statement of changes in equity, arises as a result of a financing transaction. A loan was made interest free by the parent company, with a repayment date beyond normal commercial terms. This was due to the requirements of a lender to the company. The capital contribution is the difference betwen the face value of the loan and the amount initially recognised, being the present value of future payments.