REGISTERED NUMBER: 02144481 (England and Wales)

Coppercrest Investments Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D E Carpenter

Mrs P J Carpenter

SECRETARY:

Mrs P J Carpenter

REGISTERED OFFICE:

Parkfield

Rodmell

Lewes

East Sussex

BN7 3HG

REGISTERED NUMBER:

02144481 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

166

195

Investment property

5

1,705,542

1,705,542

1,705,708

1,705,737

CURRENT ASSETS

Debtors

6

1,469

9,230

Cash at bank

655,832

634,699

657,301

643,929

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

43,858

38,260

NET CURRENT ASSETS

613,443

605,669

TOTAL ASSETS LESS CURRENT LIABILITIES

2,319,151

2,311,406

PROVISIONS FOR LIABILITIES

217,694

217,699

NET ASSETS

2,101,457

2,093,707

CAPITAL AND RESERVES

Called up share capital

8

100

100

Fair value reserve

9

831,987

831,987

Retained earnings

1,269,370

1,261,620

SHAREHOLDERS' FUNDS

2,101,457

2,093,707

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

Mr D E Carpenter - Director

1.	STATUTORY INFORMATION

Coppercrest 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the fair value of certain assets.

Turnover

Rental income is recognised on an accruals basis in accordance with the terms of the lease agreements.

Other income from lease extensions is recognised on the grant of the lease extension and profits and losses arising on the sale of an investment property are recognised upon the unconditional sale of the property.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at fair value at each reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

6,449

DEPRECIATION

At 1 January 2025

6,254

Charge for year

29

At 31 December 2025

6,283

NET BOOK VALUE

At 31 December 2025

166

At 31 December 2024

195

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,705,542

NET BOOK VALUE

At 31 December 2025

1,705,542

At 31 December 2024

1,705,542

If investment properties had not been revalued they would have been included at historical cost of £655,901 (2024: £655,901).

Investment properties were valued at fair value on 31 December 2025 by the director Mr D E Carpenter.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,469

9,230

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

12,344

22,395

Other creditors

31,514

15,865

43,858

38,260

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

9.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

831,987

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2024 - £70,000) were paid to the directors .

During the year the company made advances to the directors totalling £14,000 (2024: £84,000) and was repaid £34,274 (2024: £74,780). At the balance sheet date the company owed the directors £22,310 (2024: £2,036). The loan is unsecured, interest free and repayable on demand.