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REGISTERED NUMBER: 08305245 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

EAO Property Limited

| EAO Property Limited (Registered number: 08305245) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| EAO Property Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | A A Abdullah

| M N Abdullah

| M Y A Abdulla

| M A Abdullah

| P G Evans

| REGISTERED OFFICE: | Unit 13 Babbage House

| Northampton Science Park

| Kings Park Road

| Northampton

| NN3 6LG

| REGISTERED NUMBER: | 08305245 (England and Wales)

| AUDITORS: | Duncan & Toplis Audit Limited

| Statutory Auditor

| Park House

| 37 Clarence Street

| Leicester

| Leicestershire

| LE1 3RW

| EAO Property Limited (Registered number: 08305245) |

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,536,844 |  | 8,061,562 |  |

Investment property | 5 | 1,135,000 |  | - |  |

8,671,844 |  | 8,061,562 |  |

CURRENT ASSETS

Debtors | 6 | 6,463 |  | 6,610 |  |

Cash at bank | 115,183 |  | 23,355 |  |

121,646 |  | 29,965 |  |

CREDITORS

Amounts falling due within one year | 7 | (4,727,150 | ) | (4,719,099 | ) |

NET CURRENT LIABILITIES | (4,605,504 | ) | (4,689,134 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,066,340 |  | 3,372,428 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,022,176 | ) | (2,206,608 | ) |

PROVISIONS FOR LIABILITIES | (130,169 | ) | - |  |

NET ASSETS | 1,913,995 |  | 1,165,820 |  |

CAPITAL AND RESERVES

Called up share capital | 210 |  | 210 |  |

Share premium | 599,850 |  | 599,850 |  |

Fair value reserve | 601,928 |  | - |  |

Retained earnings | 712,007 |  | 565,760 |  |

1,913,995 |  | 1,165,820 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2026 and were signed on its behalf by:

P G Evans - Director

| EAO Property Limited (Registered number: 08305245) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| EAO 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.

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.

| Going concern

| The company has net current liabilities at the year end. It is dependent on the continued support of the directors and other group companies for the continuance of trade. Both the other group companies and the directors intend to continue with such support. On that basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of that support.

| 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 each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Computer equipment | - | 33% on 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 Profit and Loss Account, 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.

| EAO Property Limited (Registered number: 08305245) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under the hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 9,065,622 |  | 4,539 |  | 9,070,161 |  |

| Additions | 53,272 |  | - |  | 53,272 |  |

| Reclassification/transfer | (421,171 | ) | - |  | (421,171 | ) |

| At 30 June 2025 | 8,697,723 |  | 4,539 |  | 8,702,262 |  |

| DEPRECIATION

| At 1 July 2024 | 1,004,060 |  | 4,539 |  | 1,008,599 |  |

| Charge for year | 175,087 |  | - |  | 175,087 |  |

| Reclassification/transfer | (18,268 | ) | - |  | (18,268 | ) |

| At 30 June 2025 | 1,160,879 |  | 4,539 |  | 1,165,418 |  |

| NET BOOK VALUE

| At 30 June 2025 | 7,536,844 |  | - |  | 7,536,844 |  |

| At 30 June 2024 | 8,061,562 |  | - |  | 8,061,562 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Revaluations | 732,097 |  |

| Reclassification/transfer | 402,903 |  |

| At 30 June 2025 | 1,135,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,135,000 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2025 | 1,135,000 |  |

| EAO Property Limited (Registered number: 08305245) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | INVESTMENT PROPERTY - continued

| The 2025 valuations were made by the directors on a open market value for existing use basis.

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 2,153 |  | - |  |

| Amounts owed by group undertakings | 3,437 |  | 3,437 |  |

| Other debtors | 873 |  | 3,173 |  |

6,463 |  | 6,610 |  |

| Other debtors include prepayments and accrued income of NIL (2024 - £396).

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 293,634 |  | 293,634 |  |

| Trade creditors | 5,419 |  | 26,896 |  |

| Amounts owed to group undertakings | 3,036,700 |  | 2,450,896 |  |

| Taxation and social security | 78,601 |  | - |  |

| Other creditors | 1,312,796 |  | 1,947,673 |  |

4,727,150 |  | 4,719,099 |  |

| Other creditors include accruals and deferred income of £5,000 (2024 - £7,000).

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 2,022,176 |  | 2,206,608 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans over 5 years | 847,641 |  | 1,032,073 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 2,315,810 |  | 2,500,242 |  |

| Bank loans totalling £2,315,810 (2024 - £2,500,242) are secured over the freehold properties and by a guarantee of £3,000,000 given by Maplyn Care Services Limited.

| EAO Property Limited (Registered number: 08305245) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Peter Morris FCA (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited

11. | RELATED PARTY DISCLOSURES

| Key management personnel of the entity or its parent (in the aggregate)

|  | 30.6.25 |  |  | 30.6.25 |

|  | £ |  |  | £ |

| Amount due to related party |  | 1,307,787 |  |  | 1,590,267 |

| Key management personnel are considered to be the directors of the company.

| Other related parties

| Certain directors during the year were also directors of another company. During the year, rent of £549,000 (2024 - £612,002) was received from this company. Rent owing at the year end from this company was £51,200 (2024 - £51,000). At the year end there was also a loan owing to this company of £3,087,900 (2024 - £2,501,896). During the year, interest was charged on this loan of £70,004 (2024 - £61,723).

| Certain directors during the year were also directors of another company. At the year end, £3,436 (2024 - £3,436) was owed by this company.

| Certain directors during the year were also directors of another company. At the year end, £Nil (2024 - £350,000) was owed to this company.

12. | ULTIMATE CONTROLLING PARTY

| The parent undertaking of the largest and smallest group for which consolidated financial statements are prepared is Abdeva Limited. The registered office address is Unit 13 Babbage House, Northampton Science Park, Kings Park Road, Northampton, NN3 6LG

| Abdeva Limited was controlled by members of the Abdullah family and no one individual has a controlling interest.