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REGISTERED NUMBER: 08089676 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Christian Grant Properties Limited

Christian Grant Properties Limited (Registered number: 08089676)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Christian Grant Properties Limited

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | K G Draper

| REGISTERED OFFICE: | 66 Bath Road

| Keynsham

| Bristol

| BS31 1SP

| REGISTERED NUMBER: | 08089676 (England and Wales)

| ACCOUNTANTS: | Stanley Joseph Limited

| Chartered Accountants

| Suite 1

| Liberty House

| South Liberty Lane

| Bristol

| BS3 2ST

Christian Grant Properties Limited (Registered number: 08089676)

Statement of Financial Position

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 34,816 |  | 41,425 |  |

Investments | 5 | 211 |  | 211 |  |

Investment property | 6 | 200 |  | 200 |  |

35,227 |  | 41,836 |  |

CURRENT ASSETS

Debtors | 7 | 1,349,786 |  | 1,421,230 |  |

Cash at bank | 17,331 |  | 254,573 |  |

1,367,117 |  | 1,675,803 |  |

CREDITORS

Amounts falling due within one year | 8 | 29,257 |  | 593,978 |  |

NET CURRENT ASSETS | 1,337,860 |  | 1,081,825 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,373,087 |  | 1,123,661 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | 44,769 |  |

NET ASSETS | 1,373,087 |  | 1,078,892 |  |

Christian Grant Properties Limited (Registered number: 08089676)

Statement of Financial Position - continued

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 1,372,987 |  | 1,078,792 |  |

SHAREHOLDERS' FUNDS | 1,373,087 |  | 1,078,892 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 July 2026 and were signed by:

K G Draper - Director

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Christian Grant Properties Limited 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Christian Grant Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on reducing balance and 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 statement of financial position date.

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 3,346 |  | 89,469 |  | 23,903 |  | 116,718 |  |

| Additions | - |  | 6,500 |  | 1,250 |  | 7,750 |  |

| Disposals | - |  | - |  | (15,019 | ) | (15,019 | ) |

| At 31 May 2025 | 3,346 |  | 95,969 |  | 10,134 |  | 109,449 |  |

| DEPRECIATION

| At 1 June 2024 | 2,844 |  | 55,219 |  | 17,230 |  | 75,293 |  |

| Charge for year | 125 |  | 10,187 |  | 4,047 |  | 14,359 |  |

| Eliminated on disposal | - |  | - |  | (15,019 | ) | (15,019 | ) |

| At 31 May 2025 | 2,969 |  | 65,406 |  | 6,258 |  | 74,633 |  |

| NET BOOK VALUE

| At 31 May 2025 | 377 |  | 30,563 |  | 3,876 |  | 34,816 |  |

| At 31 May 2024 | 502 |  | 34,250 |  | 6,673 |  | 41,425 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 June 2024 | 80,719 |  |

| Transfer to ownership | (80,719 | ) |

| At 31 May 2025 | - |  |

| DEPRECIATION

| At 1 June 2024 | 48,543 |  |

| Transfer to ownership | (48,543 | ) |

| At 31 May 2025 | - |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | 32,176 |  |

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 211 |  |

| NET BOOK VALUE

| At 31 May 2025 | 211 |  |

| At 31 May 2024 | 211 |  |

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| Christian Grant Cheswick Campus Limited

| Registered office: 66 Bath Road Keynsham, Bristol, England, BS31 1SP

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.5.25 |  | 31.5.24

£ | £ |

| Aggregate capital and reserves | 1,192,032 |  | 1,906,313 |  |

| Loss for the year/period | (703,379 | ) | (350,710 | ) |

| Christian Grant - Cheswick Square Limited

| Registered office: 66 Bath Rd Keynsham Bristol BS31 1SP

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.5.25 |  | 31.5.24

£ | £ |

| Aggregate capital and reserves | 16,765 |  | 586 |  |

| Profit/(loss) for the year/period | 16,179 |  | (3,091 | ) |

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | FIXED ASSET INVESTMENTS - continued

| Christian Grant (Old Tavern) Ltd

| Registered office: 66 Bath Road Keynsham, Bristol, England, BS31 1SP

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.5.25 |  | 31.5.24

£ | £ |

| Aggregate capital and reserves | (53,329 | ) | (18,165 | ) |

| Loss for the year/period | (35,164 | ) | (7,241 | ) |

| Christian Grant (Picture House) Ltd

| Registered office: 66 Bath Road Keynsham, Bristol, England, BS31 1SP

| Nature of business: Property development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.5.25 |  | 31.5.24

£ | £ |

| Aggregate capital and reserves | (33,853 | ) | (9,893 | ) |

| Loss for the year/period | (23,960 | ) | (9,993 | ) |

| Christian Grant Cleeve Limited

| Registered office: 66 Bath Road Keynsham, Bristol, England, BS31 1SP

| Nature of business: Property Development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31.5.25 |

£ |  |

| Aggregate capital and reserves | (1,035 | ) |

| Loss for the year | (1,135 | ) |

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 200 |  |

| NET BOOK VALUE

| At 31 May 2025 | 200 |  |

| At 31 May 2024 | 200 |  |

7. | DEBTORS

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts falling due within one year:

| Amounts owed by associates | 383,770 |  | 358,824 |  |

| Other debtors | - |  | 2,168 |  |

| VAT | 4,233 |  | 39,267 |  |

| Prepayments | 9,307 |  | 142 |  |

| Accrued income | 9,740 |  | 20,824 |  |

407,050 |  | 421,225 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 942,736 |  | 780,754 |  |

| Deferred tax | - |  | 219,251 |  |

942,736 |  | 1,000,005 |  |

| Aggregate amounts | 1,349,786 |  | 1,421,230 |  |

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 9,996 |  | 9,996 |  |

| Hire purchase contracts | - |  | 11,770 |  |

| Trade creditors | - |  | 1,097 |  |

| Amounts owed to group undertakings | 14,564 |  | 388,047 |  |

| Tax | - |  | 1,101 |  |

| Tax on interest | - |  | 2,908 |  |

| Social security and other taxes | 540 |  | - |  |

| Other creditors | - |  | 8,724 |  |

| Directors' current accounts | 156 |  | 167,935 |  |

| Accrued expenses | 4,001 |  | 2,400 |  |

29,257 |  | 593,978 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bounce back loan - 2-5 years | - |  | 10,004 |  |

| Hire purchase contracts | - |  | 34,765 |  |

- |  | 44,769 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 1,078,792 |  |

| Profit for the year | 350,195 |  |

| Dividends | (56,000 | ) |

| At 31 May 2025 | 1,372,987 |  |

Christian Grant Properties Limited (Registered number: 08089676)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

12. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £56,000 were paid to the directors .

| During the year the company entered into the following transactions with the directors:

|  | 2025 |  | 2024 |  |

| Capital withdrawn |  |  | 167,779 |  | - |  |

| Capital introduced |  | - |  | 3,510 |  |

| Interest paid |  |  | - |  | 11,633 |  |

| At the balance sheet date the amount due to the directors was £156 (2024 - £167,935).

| Float 8

| A company controlled by K Draper.

| At the year end, Float 8 owed the company £383,770 (2024 - £355,154).

| Christian Grant Management services Limited

| A company controlled by K Draper.

| At the year end, Christian Grant Management services Limited owed the company £Nil (2024 £3,671)