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REGISTERED NUMBER: 11925225 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Helios Props Limited

| Helios Props Limited (Registered number: 11925225) |

Contents of the Financial Statements

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Helios Props Limited |

Company Information

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | D Deller

| M Deller

| REGISTERED OFFICE: | The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| REGISTERED NUMBER: | 11925225 (England and Wales)

| ACCOUNTANTS: | Connolly Accountants & Business Advisors Ltd

| Chartered Certified Accountants

| The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| Helios Props Limited (Registered number: 11925225) |

Balance Sheet

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 25 |  | 25 |  |

Investment property | 5 | 413,000 |  | 402,000 |  |

413,025 |  | 402,025 |  |

CURRENT ASSETS

Debtors | 6 | 2,421 |  | 12,227 |  |

Cash at bank | 613 |  | 3,303 |  |

3,034 |  | 15,530 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,157 |  | 48,437 |  |

NET CURRENT LIABILITIES | (2,123 | ) | (32,907 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 410,902 |  | 369,118 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (234,455 | ) | (232,480 | ) |

PROVISIONS FOR LIABILITIES | (21,684 | ) | (18,934 | ) |

NET ASSETS | 154,763 |  | 117,704 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 10 | 65,053 |  | 56,803 |  |

Retained earnings | 89,610 |  | 60,801 |  |

SHAREHOLDERS' FUNDS | 154,763 |  | 117,704 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| Helios Props Limited (Registered number: 11925225) |

Balance Sheet - continued

30 APRIL 2025

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 30 October 2025 and were signed on its behalf by:

M Deller - Director

| Helios Props Limited (Registered number: 11925225) |

Notes to the Financial Statements

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Helios Props 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.

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

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| 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.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic Financial Assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is a contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from related companies are initially recognised 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 a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

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

| Helios Props Limited (Registered number: 11925225) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 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. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 25 |  |

| NET BOOK VALUE

| At 30 April 2025 | 25 |  |

| At 30 April 2024 | 25 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024 | 402,000 |  |

| Revaluations | 11,000 |  |

| At 30 April 2025 | 413,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 413,000 |  |

| At 30 April 2024 | 402,000 |  |

| The property has been revalued by the directors on an open market, existing use basis.

| Helios Props Limited (Registered number: 11925225) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2020 | 15,737 |  |

| Valuation in 2021 | 14,000 |  |

| Valuation in 2022 | 34,000 |  |

| Valuation in 2023 | 23,000 |  |

| Valuation in 2024 | (11,000 | ) |

| Valuation in 2025 | 11,000 |  |

| Cost | 326,263 |  |

413,000 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by associates | - |  | 9,809 |  |

| Other debtors | 2,421 |  | 2,418 |  |

2,421 |  | 12,227 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | - |  | 1,047 |  |

| Other creditors | 5,157 |  | 47,390 |  |

5,157 |  | 48,437 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 234,455 |  | 232,480 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 234,455 |  | 232,480 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 234,455 |  | 232,480 |  |

| The mortgage is secured by a fixed charge over the property to which it relates.

| Helios Props Limited (Registered number: 11925225) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 APRIL 2025

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 May 2024 | 56,803 |  |

| Revaluation | 8,250 |  |

| At 30 April 2025 | 65,053 |  |

| Fair value reserve is made up of accumulated un-crystallised gains in relation to fair value adjustments to the investment properties. These reserves are not distributable.