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REGISTERED NUMBER: 02818588 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

KABELIA LIMITED

KABELIA LIMITED (REGISTERED NUMBER: 02818588)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Certified Accountants' Report | 5 |

KABELIA LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Miss C C Maxwell

| Miss J Aaronson

| Miss J M Ladds

| SECRETARY: | Miss J Aaronson

| REGISTERED OFFICE: | Market House

| 21 Lenten Street

| Alton

| Hampshire

| GU34 1HG

| REGISTERED NUMBER: | 02818588 (England and Wales)

| ACCOUNTANTS: | Wettone Matthews Limited

| Chartered Certified Accountants

| Market House

| 21 Lenten Street

| Alton

| GU34 1HG

KABELIA LIMITED (REGISTERED NUMBER: 02818588)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 873,834 |  | 863,890 |  |

CURRENT ASSETS

Debtors | 5 | 177,709 |  | 50,552 |  |

Cash at bank | - |  | 144,663 |  |

177,709 |  | 195,215 |  |

CREDITORS

Amounts falling due within one year | 6 | 82,075 |  | 109,600 |  |

NET CURRENT ASSETS | 95,634 |  | 85,615 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 969,468 |  | 949,505 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Retained earnings | 8 | 969,466 |  | 949,503 |  |

SHAREHOLDERS' FUNDS | 969,468 |  | 949,505 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2026 and were signed on its behalf by:

Miss J M Ladds - Director

KABELIA LIMITED (REGISTERED NUMBER: 02818588)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Kabelia 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.

| Investment

| Investment is shown at the market value at the year end. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 June 2024 | 863,890 |  |

| Disposals | (11,426 | ) |

| Revaluations | 21,370 |  |

| At 31 May 2025 | 873,834 |  |

| NET BOOK VALUE

| At 31 May 2025 | 873,834 |  |

| At 31 May 2024 | 863,890 |  |

| Cost or valuation at 31 May 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 863,890 |  |

| Valuation in 2025 | 9,944 |  |

873,834 |  |

KABELIA LIMITED (REGISTERED NUMBER: 02818588)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by participating interests | 127,709 |  | - |  |

| Other debtors | 50,000 |  | 50,552 |  |

177,709 |  | 50,552 |  |

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

2025 | 2024 |

£ | £ |

| Social security and other taxes | 2,354 |  | - |  |

| Other loans | 60,190 |  | 90,911 |  |

| Directors' loan account | 17,775 |  | 17,120 |  |

| Accrued expenses | 1,756 |  | 1,569 |  |

82,075 |  | 109,600 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 949,503 |  |

| Profit for the year | 19,963 |  |

| At 31 May 2025 | 969,466 |  |

9. | RELATED PARTY DISCLOSURES

| A loan of £49,875 (2024: £81,175) exists between this company and Caserta Investments Limited, a company with a common shareholder, on which interest of £5,700 (2024: £5,700) was charged during the year.

| A loan of £50,000 has been made to J Aaronson by the company. The loan is interest free and has no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

KABELIA LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kabelia Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Kabelia Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kabelia Limited and state those matters that we have agreed to state to the Board of Directors of Kabelia Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kabelia Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kabelia Limited. You consider that Kabelia Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kabelia Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Financial Statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), however we draw your attention to the accounting policies, specifically that the investment properties have not been revalued to comply with Statement of Standard Accounting Practice 19. The directors do not consider that the cost of obtaining professional valuations can be justified to the members of the company, particularly as fluctuations in property values would require amendments each year.

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

17 February 2026