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REGISTERED NUMBER: 07759405 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

CPSA Properties Ltd

| CPSA Properties Ltd (Registered number: 07759405) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| CPSA Properties Ltd |

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | C J Peters

| Mrs S Adwalpalkar

| REGISTERED OFFICE: | 4 Reading Road

| Pangbourne

| Berkshire

| RG8 7LY

| REGISTERED NUMBER: | 07759405 (England and Wales)

| ACCOUNTANTS: | Geoffrey Cole & Co

| 4 Reading Road

| Pangbourne

| Reading

| Berkshire

| RG8 7LY

| CPSA Properties Ltd (Registered number: 07759405) |

Statement of Financial Position

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 55,850 |  | 96,499 |  |

Investment property | 5 | 2,250,000 |  | 2,250,000 |  |

2,305,850 |  | 2,346,499 |  |

CURRENT ASSETS

Stocks | 1,380 |  | 1,837 |  |

Debtors | 6 | 187,755 |  | 223,704 |  |

Cash at bank | 149,064 |  | 82,985 |  |

338,199 |  | 308,526 |  |

CREDITORS

Amounts falling due within one year | 7 | 27,147 |  | 38,146 |  |

NET CURRENT ASSETS | 311,052 |  | 270,380 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,616,902 |  | 2,616,879 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,616,802 |  | 2,616,779 |  |

SHAREHOLDERS' FUNDS | 2,616,902 |  | 2,616,879 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

C J Peters - Director

| CPSA Properties Ltd (Registered number: 07759405) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| CPSA Properties 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost

| Investment property

| Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in market value is recognised within the profit and loss account, then transferred to the fair value reserve.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

| CPSA Properties Ltd (Registered number: 07759405) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025 | 150,355 |  |

| Additions | (7,732 | ) |

| At 28 February 2026 | 142,623 |  |

| DEPRECIATION

| At 1 March 2025 | 53,856 |  |

| Charge for year | 32,917 |  |

| At 28 February 2026 | 86,773 |  |

| NET BOOK VALUE

| At 28 February 2026 | 55,850 |  |

| At 28 February 2025 | 96,499 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2025 | 2,250,000 |  |

| Additions | (157,201 | ) |

| Revaluations | 157,201 |  |

| At 28 February 2026 | 2,250,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | 2,250,000 |  |

| At 28 February 2025 | 2,250,000 |  |

| The fair value of the investment property as at 28 February 2026 was £2,250,000 as valued by C J Peters, a director.

6. | DEBTORS

2026 | 2025 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | - |  | 8,141 |  |

| Other debtors | 15,667 |  | 13,845 |  |

| Tax | - |  | 1,401 |  |

| VAT | - |  | 12,407 |  |

| Accrued income | 215 |  | 214 |  |

| Prepayments | 7,443 |  | 9,696 |  |

23,325 |  | 45,704 |  |

| CPSA Properties Ltd (Registered number: 07759405) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

6. | DEBTORS - continued

2026 | 2025 |

£ | £ |

| Amounts falling due after more than one year:

| Other debtors | 164,430 |  | 178,000 |  |

| Aggregate amounts | 187,755 |  | 223,704 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 1,150 |  | - |  |

| Tax | - |  | 3,239 |  |

| VAT | 2,229 |  | - |  |

| Accruals and deferred income | 23,768 |  | 34,907 |  |

27,147 |  | 38,146 |  |

8. | RELATED PARTY DISCLOSURES

| As at 28 February 2026 The Kitchen Network Ltd owed the company £179,750 (2025 : £191,750). The Kitchen Network Ltd is a company controlled by the husband of a Director. This loan is interest free with set repayment dates. Amounts due within 1 year total £15,320 and amounts due after 1 year total £164,430.