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REGISTERED NUMBER: 13766009 (England and Wales)

Unaudited Financial Statements

for the Period 1 December 2022 to 31 March 2024

for

Anaspel Investments Limited

Anaspel Investments Limited (Registered number: 13766009)

Contents of the Financial Statements

for the Period 1 December 2022 to 31 March 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Anaspel Investments Limited

Company Information

for the Period 1 December 2022 to 31 March 2024

| DIRECTOR: | G T Georgiou

| REGISTERED OFFICE: | Freedman House

| Christopher Wren Yard

| 117 High Street

| Croydon

| Surrey

| CR0 1QG

| REGISTERED NUMBER: | 13766009 (England and Wales)

| ACCOUNTANTS: | CWF & Partners Ltd

| Chartered Accountants

| Freedman House

| Christopher Wren Yard

| 117 High Street

| Croydon

| Surrey

| CR0 1QG

Anaspel Investments Limited (Registered number: 13766009)

Balance Sheet

31 March 2024

| 31.3.24 | 30.11.22 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 1,000 |  | - |  |

Investment property | 6 | 28,057,872 |  | - |  |

28,058,872 |  | - |  |

CURRENT ASSETS

Debtors | 7 | 4,550,144 |  | 2 |  |

Cash at bank | 69,453 |  | - |  |

4,619,597 |  | 2 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,034,369 |  | - |  |

NET CURRENT ASSETS | 3,585,228 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 31,644,100 |  | 2 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (10,400,000 | ) | - |  |

PROVISIONS FOR LIABILITIES | (2,052,312 | ) | - |  |

NET ASSETS | 19,191,788 |  | 2 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 1,000 |  | 2 |  |

Retained earnings | 12 | 19,190,788 |  | - |  |

SHAREHOLDERS' FUNDS | 19,191,788 |  | 2 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Anaspel Investments Limited (Registered number: 13766009)

Balance Sheet - continued

31 March 2024

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 director and authorised for issue on 20 November 2025 and were signed by:

G T Georgiou - Director

Anaspel Investments Limited (Registered number: 13766009)

Notes to the Financial Statements

for the Period 1 December 2022 to 31 March 2024

1. | STATUTORY INFORMATION

| Anaspel 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 recognition of certain financial assets and liabilities measured at fair value.

| Turnover

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

| Taxation

| Taxation for the period 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 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 period 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2022 - 1 ) .

Anaspel Investments Limited (Registered number: 13766009)

Notes to the Financial Statements - continued

for the Period 1 December 2022 to 31 March 2024

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 1,000 |  |

| At 31 March 2024 | 1,000 |  |

| NET BOOK VALUE

| At 31 March 2024 | 1,000 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Anaspel Limited

| Registered office: Cyprus

| Nature of business: Property Investment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| On 19 December 2022 the entire share capital of Anaspel Limited was acquired through a share for share exchange arrangement.

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 28,057,872 |  |

| At 31 March 2024 | 28,057,872 |  |

| NET BOOK VALUE

| At 31 March 2024 | 28,057,872 |  |

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

| 31.3.24 |  | 30.11.22

£ | £ |

| Trade debtors | 65,981 |  | - |  |

| Other debtors | 4,484,163 |  | 2 |  |

4,550,144 |  | 2 |  |

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

| 31.3.24 |  | 30.11.22

£ | £ |

| Trade creditors | 5,047 |  | - |  |

| Amounts owed to group undertakings | 496,486 |  | - |  |

| Taxation and social security | 22,970 |  | - |  |

| Other creditors | 509,866 |  | - |  |

1,034,369 |  | - |  |

Anaspel Investments Limited (Registered number: 13766009)

Notes to the Financial Statements - continued

for the Period 1 December 2022 to 31 March 2024

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

| 31.3.24 |  | 30.11.22

£ | £ |

| Bank loans | 10,400,000 |  | - |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.24 |  | 30.11.22

£ | £ |

| Bank loans | 10,400,000 |  | - |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.24 |  | 30.11.22

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 2 |  |

| On 19 December 2022 the company issued 998 ordinary shares of £1 each in exchange for shares in the entire share capital of Anaspel Limited.

12. | RESERVES

| Retained

| earnings

£ |

| Profit for the period | 19,190,788 |  |

| At 31 March 2024 | 19,190,788 |  |