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REGISTERED NUMBER: 03290644 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CODY PROPERTIES LIMITED

CODY PROPERTIES LIMITED (REGISTERED NUMBER: 03290644)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

CODY PROPERTIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | W Reid

| P J Brewer

| SECRETARY: | P J Brewer

| REGISTERED OFFICE: | Remet Works

| 9a Cody Business Centre

| South Crescent

| London

| E16 4TL

| REGISTERED NUMBER: | 03290644 (England and Wales)

| ACCOUNTANTS: | mgr Paris Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

CODY PROPERTIES LIMITED (REGISTERED NUMBER: 03290644)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,000,000 |  | 1,000,000 |  |

CURRENT ASSETS

Debtors | 5 | 912,084 |  | 916,731 |  |

Cash at bank | 88,703 |  | 32,549 |  |

1,000,787 |  | 949,280 |  |

CREDITORS

Amounts falling due within one year | 6 | (25,575 | ) | (38,301 | ) |

NET CURRENT ASSETS | 975,212 |  | 910,979 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,975,212 |  | 1,910,979 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Fair value reserve | 8 | 323,343 |  | 323,343 |  |

Retained earnings | 1,651,867 |  | 1,587,634 |  |

SHAREHOLDERS' FUNDS | 1,975,212 |  | 1,910,979 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 31 July 2026 and were signed on its behalf by:

P J Brewer - Director

CODY PROPERTIES LIMITED (REGISTERED NUMBER: 03290644)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Cody 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.

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

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.

| Turnover

| Turnover represents income receivable from letting of the investment properties.

| 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.

| Interest receivable

| Interest receivable is charged to the profit and loss account on an accruals basis.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.

| Debtors and creditors receivable / payable within one year

| 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 profit and loss account in other administrative expenses.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| Impairment

| Assets not measure at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalue amount where the impairment loss is a revaluation decrease.

CODY PROPERTIES LIMITED (REGISTERED NUMBER: 03290644)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event. It is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables and loans from group undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payables are classified as current liabilities if a payment is due within one year or less. If not, they are present as non current liabilities. Short term creditors are initially recognised at transaction price and where material are subsequently measured at amortised cost using the effective interest method.

| Taxation

| Current tax is recognised for the amounts of income tax payable in respect of the taxable profit for the current or past reporting requirements using the tax rates and laws that have been enacted or substantively enacted by the reporting dates.

| Deferred tax is recognised in respect of all timing differences at the reporting date and are presented within the provision for liabilities using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 1,000,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,000,000 |  |

| At 31 March 2025 | 1,000,000 |  |

CODY PROPERTIES LIMITED (REGISTERED NUMBER: 03290644)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | - |  | 11,961 |  |

| Other debtors | 902,991 |  | 902,991 |  |

| Prepayments and accrued income | 9,093 |  | 1,779 |  |

912,084 |  | 916,731 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Taxation and social security | 21,411 |  | 18,225 |  |

| Other creditors | 4,164 |  | 20,076 |  |

25,575 |  | 38,301 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2025

| and 31 March 2026 | 323,343 |  |