Stele Direct Relief Care Ltd: Fixed Assets Investment Note: For the year ended 14/11/2025 1. Tangible Fixed Assets During the financial year, the company made strategic investments in tangible fixed assets to support its operational growth and service delivery. These included: Cleaning and environmental care equipment – acquired to expand service capability and meet client demands. Office furniture and IT systems – to enhance administrative efficiency and staff productivity. All fixed assets are recorded at cost, with depreciation charged on a straight-line basis over their estimated useful lives, in accordance with the company’s accounting policies. 2. Intangible Fixed Assets The company has also invested in intangible assets including: Brand development and marketing materials (e.g., catalogues, promotional platforms). Software systems to improve client record-keeping, compliance, and operational management. These are amortised over their expected useful lives to reflect the ongoing benefits to the business. 3. Total Investment in Fixed Assets The total value of investments in fixed assets during the year amounted to £1000, representing a commitment to building long-term capacity for sustainable growth. 4. Future Outlook: Further fixed asset investments are planned for the upcoming year to: Support national expansion into NHS procurement networks. Upgrade digital infrastructure for efficiency and compliance. Enhance service delivery through modern equipment and technology. The Board of Directors believes these investments provide a strong foundation for continued growth and resilience in the healthcare and relief care sector.

Stele Direct Relief Care Ltd: Current Assets Investment Note For the year ended 14/11/2025. 1. Definition and Policy Current assets represent resources expected to be realised, sold, or consumed within the company’s normal operating cycle (usually 12 months). These are recorded at cost or net realisable value, whichever is lower, in accordance with applicable accounting standards. 2. Composition of Current Assets During the financial year, the company’s current assets comprised the following: Inventory / Stock: Medical equipment, hospital supplies, and cleaning products held for distribution and sale. Stock levels were strategically increased to meet client demand and ensure supply chain resilience. Trade Receivables: Invoices issued to clients for healthcare, relief, and cleaning services. Credit control policies are in place to manage payment terms and minimise bad debt risk. Cash and Cash Equivalents: Bank balances and liquid funds maintained to support day-to-day operations. Investments in short-term deposits were arranged to ensure liquidity while earning interest. Prepayments and Other Current Assets: Advance payments for insurance, software licensing, and marketing services. 3. Investment Strategy for Current Assets The company manages its current assets to maintain a balance between liquidity and operational efficiency: Aim to hold sufficient stock to guarantee continuity of service delivery. Ensuring strong cash flow through active receivables management. Aim to Invest in surplus cash in low-risk, short-term financial instruments. 4. Future Outlook: The company aims to: Strengthen working capital management by reducing receivable cycles. Optimise inventory control through demand forecasting. Maintain healthy cash reserves to support expansion and NHS procurement opportunities. The Board considers current asset management a key component of Stele Direct Relief Care Ltd’s financial stability and ability to meet short-term obligations while investing in long-term growth.

Stele Direct Relief Care Ltd Financial Commitment Note For the year ended 14/11/2025 1. Nature of Financial Commitments: The company intended to enter several financial commitments to support the delivery of healthcare, relief, and cleaning services. These commitments reflect obligations to suppliers, employees, and service partners, and are integral to sustaining operations and future growth. 2. Types of Commitments: Operating own Commitments: Office premises and storage facilities to be own under standard commercial agreements, such as, Morgage are payable monthly. Supplier and Procurement Commitments: Aim a Long-term supply agreements to be sign with medical equipment and cleaning product vendors to ensure continuity of stock at fixed contractual rates. Some contracts include minimum purchase obligations. Staff and Professional Services: Employment contracts and consultancy agreements represent ongoing financial commitments in the form of salaries, pensions, and training costs. Insurance and Compliance: The company aim to maintains insurance coverage for liability, professional indemnity, and assets. Annual compliance and certification fees are part of fixed commitments. Financial Liabilities: Short-term bank overdraft and trade payables fall under normal course of business commitments. No long-term borrowings were entered into during the year 2024 to date. 3. Future Outlook The Board confirms that the company is able to meet its financial commitments as they fall due. Cash flow management and budget monitoring remain a priority. The commitments are proportionate to the company’s operational size and are aligned with projected income from NHS procurement and other service contract.