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REGISTERED NUMBER: 10188487 (England and Wales)

| Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| INVESTSMART PROPERTIES LTD |

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

INVESTSMART PROPERTIES LTD

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | M H M Cheong

| Miss S L Fung

| REGISTERED OFFICE: | 143 Station Road

| Hampton

| Middlesex

| TW12 2AL

| REGISTERED NUMBER: | 10188487 (England and Wales)

| ACCOUNTANTS: | Alvis & Company (Accountants) Limited

| 143 Station Road

| Hampton

| Middlesex

| TW12 2AL

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Balance Sheet

31 May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | - |  |

Investments | 6 | - |  | 50,005 |  |

Investment property | 7 | 411,190 |  | 411,190 |  |

411,190 |  | 461,195 |  |

CURRENT ASSETS

Debtors | 8 | 499 |  | 4,259 |  |

Cash at bank | 29,603 |  | 2,978 |  |

30,102 |  | 7,237 |  |

CREDITORS

Amounts falling due within one year | 9 | (271,041 | ) | (278,647 | ) |

NET CURRENT LIABILITIES | (240,939 | ) | (271,410 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 170,251 |  | 189,785 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (227,850 | ) | (235,766 | ) |

PROVISIONS FOR LIABILITIES | (12,461 | ) | (12,461 | ) |

NET LIABILITIES | (70,060 | ) | (58,442 | ) |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 13 | (70,160 | ) | (58,542 | ) |

SHAREHOLDERS' FUNDS | (70,060 | ) | (58,442 | ) |

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.

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Balance Sheet - continued

31 May 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 2 March 2026 and were signed on its behalf by:

Miss S L Fung - Director

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Investsmart Properties Ltd 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Know How are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 17,724 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 17,724 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 June 2024 | 5,767 |  |

| Disposals | (5,767 | ) |

| At 31 May 2025 | - |  |

| DEPRECIATION

| At 1 June 2024 | 5,767 |  |

| Eliminated on disposal | (5,767 | ) |

| At 31 May 2025 | - |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

6. | FIXED ASSET INVESTMENTS

| Interest |  | Interest |

| in joint |  | in |

| venture |  | associate |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 50,000 |  | 5 |  | 50,005 |  |

| Disposals | (50,000 | ) | (5 | ) | (50,005 | ) |

| At 31 May 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | - |  | - |  |

| At 31 May 2024 | 50,000 |  | 5 |  | 50,005 |  |

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 411,190 |  |

| NET BOOK VALUE

| At 31 May 2025 | 411,190 |  |

| At 31 May 2024 | 411,190 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2019 | (12,599 | ) |

| Valuation in 2022 | 28,444 |  |

| Valuation in 2023 | 34,000 |  |

| Cost | 361,345 |  |

411,190 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Other debtors | 499 |  | 4,259 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 4,563 |  | 5,269 |  |

| Other creditors | 266,478 |  | 273,378 |  |

271,041 |  | 278,647 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 227,850 |  | 235,766 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 205,743 |  | 211,448 |  |

INVESTSMART PROPERTIES LTD (REGISTERED NUMBER: 10188487)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 232,413 |  | 241,035 |  |

| Black Dagger Portfolio Ltd | - |  | 15,000 |  |

232,413 |  | 256,035 |  |

| The loan provided by Gatehouse Bank PLC is secured against the freehold interest in the land and property known as 31 Brook Street, Moldgreen, Huddersfield by way of fixed and floating charges.

| The loan provided by Hampshire Trust Bank is secured against the freehold interest in the land and properties known as 1 Diamond Street, Huddersfield and 162 Newsome Road, Huddersfield by way of fixed and floating charges.

| The loan provided by Black Dagger Portfolio Ltd is secured against the freehold interest in the land and properties known as 31 Brook Street, Moldgreen, Huddersfield by way of a negative pledge.

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

13. | RESERVES

| Reserves include an amount of £37,384 that relates to the, net of tax, revaluation of Investment Property. This amount is not distributable.

14. | GOING CONCERN

| The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.