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REGISTERED NUMBER: 06430192 (England and Wales)

| ENLIGHTENED PROPERTY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH NOVEMBER 2025 |

ENLIGHTENED PROPERTY LIMITED (REGISTERED NUMBER: 06430192)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

ENLIGHTENED PROPERTY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH NOVEMBER 2025

| DIRECTOR: | C J Michaelides

| SECRETARY: | C J Michaelides

| REGISTERED OFFICE: | Baya Cottage

| Catsfield Road

| Ninfield

| East Sussex

| TN33 9JA

| REGISTERED NUMBER: | 06430192 (England and Wales)

| ACCOUNTANTS: | Gibbons Mannington & Phipps LLP

| Chartered Accountants

| 20 Eversley Road

| Bexhill-on-Sea

| East Sussex

| TN40 1HE

ENLIGHTENED PROPERTY LIMITED (REGISTERED NUMBER: 06430192)

BALANCE SHEET

30TH NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 953,828 |  | 1,151,335 |  |

CURRENT ASSETS

Debtors | 5 | 315 |  | 289 |  |

Investments | 6 | 100,000 |  | 100,000 |  |

Cash at bank and in hand | 6,865 |  | 4,194 |  |

107,180 |  | 104,483 |  |

CREDITORS

Amounts falling due within one year | 7 | 256,963 |  | 159,035 |  |

NET CURRENT LIABILITIES | (149,783 | ) | (54,552 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 804,045 |  | 1,096,783 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (491,000 | ) | (601,000 | ) |

PROVISIONS FOR LIABILITIES | (7,555 | ) | (56,932 | ) |

NET ASSETS | 305,490 |  | 438,851 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Fair value reserve | 11 | 19,793 |  | 167,404 |  |

Retained earnings | 285,597 |  | 271,347 |  |

SHAREHOLDERS' FUNDS | 305,490 |  | 438,851 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 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.

ENLIGHTENED PROPERTY LIMITED (REGISTERED NUMBER: 06430192)

BALANCE SHEET - continued

30TH NOVEMBER 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 director and authorised for issue on 16th February 2026 and were signed by:

C J Michaelides - Director

ENLIGHTENED PROPERTY LIMITED (REGISTERED NUMBER: 06430192)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

1. | STATUTORY INFORMATION

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 5% on cost

| Fixtures and fittings | - | 18% on reducing balance

| Computer equipment | - | 100% on cost

| Leasehold properties are recorded at their fair value as at the balance sheet date, and are not depreciated. Any movement in fair value is recorded in profit or loss for the year, and transferred to the fair value reserve (net of the associated deferred tax).

| Financial instruments

| The Company enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| The Company also enters into debt-based investments for crowd funding. Recognition of these assets is at cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

ENLIGHTENED PROPERTY LIMITED (REGISTERED NUMBER: 06430192)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Long |  | and |  | Computer |

| property |  | leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1st December 2024 | 11,240 |  | 1,146,814 |  | 2,678 |  | 4,488 |  | 1,165,220 |  |

| Revaluations | - |  | (196,814 | ) | - |  | - |  | (196,814 | ) |

| At 30th November 2025 | 11,240 |  | 950,000 |  | 2,678 |  | 4,488 |  | 968,406 |  |

| DEPRECIATION

| At 1st December 2024 | 7,447 |  | - |  | 1,950 |  | 4,488 |  | 13,885 |  |

| Charge for year | 562 |  | - |  | 131 |  | - |  | 693 |  |

| At 30th November 2025 | 8,009 |  | - |  | 2,081 |  | 4,488 |  | 14,578 |  |

| NET BOOK VALUE

| At 30th November 2025 | 3,231 |  | 950,000 |  | 597 |  | - |  | 953,828 |  |

| At 30th November 2024 | 3,793 |  | 1,146,814 |  | 728 |  | - |  | 1,151,335 |  |

| Leasehold properties are recorded at their fair value as at the balance sheet date.

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

2025 | 2024 |

£ | £ |

| Other debtors | 315 |  | 289 |  |

6. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Unlisted investments | 100,000 |  | 100,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 542 |  | 758 |  |

| Taxation and social security | 3,582 |  | 2,592 |  |

| Other creditors | 252,839 |  | 155,685 |  |

256,963 |  | 159,035 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 330,000 |  | 440,000 |  |

| Other creditors | 161,000 |  | 161,000 |  |

491,000 |  | 601,000 |  |

ENLIGHTENED PROPERTY LIMITED (REGISTERED NUMBER: 06430192)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 330,000 |  | 440,000 |  |

| The bank loan's and overdrafts are secured against the properties owned by the company, and a fixed and floating charge over all other assets of the company. The Director has also provided a personal guarantee on behalf of the company, limited to £200,000 plus interest and costs.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary Shares | 1 | 100 |  | 100 |  |

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st December 2024 | 167,404 |  |

| Movement in fair value | (147,611 | ) |

| At 30th November 2025 | 19,793 |  |