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REGISTERED NUMBER: 01264469 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COGENT ELLIOTT INVESTMENTS LIMITED

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| COGENT ELLIOTT INVESTMENTS LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | W.E. Husselby deceased

| M.S. Husselby

| REGISTERED OFFICE: | The Fold

| Spencer Street

| Royal Leamington Spa

| Warwickshire

| CV31 3NE

| REGISTERED NUMBER: | 01264469 (England and Wales)

| AUDITORS: | Dafferns Audit Limited

| Chartered Accountants

| Statutory Auditor

| One Eastwood

| Harry Weston Road

| Binley Business Park

| Coventry

| CV3 2UB

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 5,841 |  | 9,132 |  |

Investment property | 6 | 5,600,000 |  | 5,600,000 |  |

5,605,841 |  | 5,609,132 |  |

CURRENT ASSETS

Debtors | 7 | 832,463 |  | 617,009 |  |

Cash at bank | 66,808 |  | 19,037 |  |

899,271 |  | 636,046 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,937,944 |  | 3,435,125 |  |

NET CURRENT LIABILITIES | (1,038,673 | ) | (2,799,079 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,567,168 |  | 2,810,053 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 2,067,685 |  | 340,000 |  |

NET ASSETS | 2,499,483 |  | 2,470,053 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2 |  | 2 |  |

Revaluation reserve | 11 | 2,406,404 |  | 2,406,404 |  |

Retained earnings | 11 | 93,077 |  | 63,647 |  |

SHAREHOLDERS' FUNDS | 2,499,483 |  | 2,470,053 |  |

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 Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

M.S. Husselby - Director

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Cogent Elliott Investments 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents property rental income and administration recharges and is recognised on a straight line basis in line with agreements in place.

| Tangible fixed assets

| Tangible fixed assets are recognised at cost and subsequently measured under the historical cost model being cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any direct expenditure incurred to bring the asset to its current location and condition necessary for the asset to work as intended by management.

| Repairs and maintenance costs are charged to the Statement of Comprehensive Income in the period in which they are incurred.

| Depreciation is provided on the cost of tangible assets in equal annual instalments over their estimated useful lives, which are as follows :

|  | Short leasehold property |  | - 10 years |  |

|  | Fixtures and equipment |  | - Between 3 and 5 years |  |

| Any gains and losses on the disposal of tangible fixed assets are recognised in the Statement of Comprehensive Income in the year that the disposal takes place.

| Investment property

| Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Comprehensive Income.

| The most recent valuation uses the rental yield method of valuation. It is based on an equivalent yield of 8% to 8.5% and market evidence for similar property transactions.

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial instruments in debtors and creditors with no stated interest rate, and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Statement of Comprehensive Income in other administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 balance sheet date.

| Deferred tax

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

| 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 the Statement of Comprehensive Income in the period to which they relate. A defined contribution plan is a pension scheme under which the company pays fixed contributions into an independently administered fund and has no further obligations once the contributions have been paid.

| Leases

| Rentals payable under operating leases are charged to the Statement of Comprehensive Income on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025 | 45,492 |  |

| Additions | 1,779 |  |

| Disposals | (9,472 | ) |

| At 31 December 2025 | 37,799 |  |

| DEPRECIATION

| At 1 January 2025 | 36,360 |  |

| Charge for year | 5,070 |  |

| Eliminated on disposal | (9,472 | ) |

| At 31 December 2025 | 31,958 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,841 |  |

| At 31 December 2024 | 9,132 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 5,600,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,600,000 |  |

| At 31 December 2024 | 5,600,000 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2025 | 5,600,000 |  |

| If Investment Property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 3,193,596 |  | 3,193,596 |  |

| The investment property was valued on a rental yield basis on 1 June 2024 by Bromwich Hardy .

| The directors have adopted this valuation as appropriate at 31 December 2025.

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,149 |  | 617 |  |

| Amounts owed by group undertakings | 698,966 |  | 429,566 |  |

| Other debtors | 130,556 |  | 183,690 |  |

| Prepayments | 1,792 |  | 3,136 |  |

832,463 |  | 617,009 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 148,172 |  | 144,470 |  |

| Amounts owed to group undertakings | 1,474,246 |  | 2,981,663 |  |

| VAT | 37,851 |  | 35,324 |  |

| Directors' loan accounts | 120,805 |  | 104,114 |  |

| Accruals and deferred income | 156,870 |  | 169,554 |  |

1,937,944 |  | 3,435,125 |  |

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

2025 | 2024 |

£ | £ |

| Bank loan | 1,900,000 |  | - |  |

| Directors' loan accounts | 167,685 |  | 340,000 |  |

2,067,685 |  | 340,000 |  |

| The bank loan is secured by fixed and floating charges over the assets of the company.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

11. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 63,647 |  | 2,406,404 |  | 2,470,051 |  |

| Profit for the year | 254,430 |  | 254,430 |  |

| Dividends | (225,000 | ) | (225,000 | ) |

| At 31 December 2025 | 93,077 |  | 2,406,404 |  | 2,499,481 |  |

COGENT ELLIOTT INVESTMENTS LIMITED (REGISTERED NUMBER: 01264469) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Geoffrey Cox BA FCA (Senior Statutory Auditor)

| for and on behalf of Dafferns Audit Limited

13. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments which are not included in the balance sheet, amount to £479,600 (2024: £480,000).

14. | ULTIMATE PARENT COMPANY

| The Company is a wholly-owned subsidiary of Cogent Elliott Group Limited (CEGL), which is its

| ultimate parent company.

| The registered office and principal place of business of CEGL is The Fold, Spencer Street, Royal Leamington Spa, Warwickshire, CV31 3NE, from which group accounts can be obtained.

15. | RELATED PARTY DISCLOSURES

| 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.

| During the year the company recovered a loan from 20 (London) Limited, a company previously connected with Mr W E Husselby and Mr M S Husselby. The balance outstanding at the year end was £Nil (2024: £39,825).