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REGISTERED NUMBER: 02855969 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Seven Stars Property Solutions Limited |

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Seven Stars Property Solutions Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | A S Arram

| SECRETARY: | A S Arram

| REGISTERED OFFICE: | Burleigh Arches Farmhouse

| East Street

| Turners Hill

| West Sussex

| RH10 4QA

| REGISTERED NUMBER: | 02855969 (England and Wales)

| ACCOUNTANTS: | RAA Ledger Sparks Ltd

| Airport House

| Suite 43-45

| Purley Way

| Croydon

| CR0 0XZ

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 966 |  | 1,207 |  |

Investment property | 5 | 2,036,712 |  | 2,029,713 |  |

2,037,678 |  | 2,030,920 |  |

Current assets

Debtors | 6 | 283,978 |  | 283,980 |  |

Cash at bank | 1 |  | 15 |  |

283,979 |  | 283,995 |  |

Creditors

Amounts falling due within one year | 7 | (42,875 | ) | (33,040 | ) |

Net current assets | 241,104 |  | 250,955 |  |

Total assets less current liabilities | 2,278,782 |  | 2,281,875 |  |

Creditors

Amounts falling due after more than one year | 8 | (507,961 | ) | (510,706 | ) |

Provisions for liabilities | 9 | (145,582 | ) | (145,628 | ) |

Net assets | 1,625,239 |  | 1,625,541 |  |

Capital and reserves

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 10 | 891,589 |  | 891,589 |  |

Retained earnings | 10 | 733,649 |  | 733,951 |  |

1,625,239 |  | 1,625,541 |  |

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

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

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Balance Sheet - continued

30 September 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 2 March 2026 and were signed by:

A S Arram - Director

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Seven Stars Property Solutions 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 (£).

| The principal activity of the company continued to be that of renting of properties.

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 recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover comprises revenue recognised by the company in respect of rent receivable and other income from the letting and management of land and property owned by the company during the year.

| INVESTMENT PROPERTY

| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

| FINANCIAL INSTRUMENTS

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

| TAXATION

| The tax expense represents the sum of the tax currently payable and deferred tax.

| CURRENT TAX

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| DEFERRED TAX

| Deferred tax is recognized in respect of all material timing differences that have originated but not reversed at the balance sheet date.

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| PENSIONS

| DEFINED CONTRIBUTION PENSION PLAN

| The company operates a defined contribution pension plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

| The contributions are recognised as an expense in the income statement when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

| GOING CONCERN

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| PROVISIONS FOR LIABILITIES

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to the income statement in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in the Balance sheet.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,834 |  |

| DEPRECIATION

| At 1 October 2024 | 627 |  |

| Charge for year | 241 |  |

| At 30 September 2025 | 868 |  |

| NET BOOK VALUE

| At 30 September 2025 | 966 |  |

| At 30 September 2024 | 1,207 |  |

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 2,029,713 |  |

| Additions | 6,999 |  |

| At 30 September 2025 | 2,036,712 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,036,712 |  |

| At 30 September 2024 | 2,029,713 |  |

| Investment property comprises of 9 properties. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties by directors. Deferred tax has been calculated on the revalued amounts and provided for within the financial statements.

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2002 | 149,465 |  |

| Valuation in 2007 | 298,169 |  |

| Valuation in 2014 | 190,000 |  |

| Valuation in 2016 | 379,742 |  |

| Valuation in 2020 | 19,611 |  |

| Cost | 999,725 |  |

2,036,712 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 283,978 |  | 283,980 |  |

| The directors consider the carrying value of trade and other receivables approximate to their fair values.

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 11,092 |  | 2,799 |  |

| Trade creditors | 452 |  | 876 |  |

| Taxation and social security | 10,383 |  | 9,180 |  |

| Other creditors | 20,948 |  | 20,185 |  |

42,875 |  | 33,040 |  |

| The directors consider the carrying amounts of current liabilities approximate to their fair values.

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 507,961 |  | 510,706 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bounce back loan - > 5 years | 1,278 |  | 4,309 |  |

| Legal charges at Companies House has been registered by National Westminster Bank PLC for the loan taken by company, which has fixed charges and contains negative pledge over investment properties.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 145,582 |  | 145,628 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 145,628 |  |

| Provided during year | (46 | ) |

| Balance at 30 September 2025 | 145,582 |  |

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 733,951 |  | 891,589 |  | 1,625,540 |  |

| Profit for the year | 20,808 |  | 20,808 |  |

| Dividends | (21,110 | ) | (21,110 | ) |

| At 30 September 2025 | 733,649 |  | 891,589 |  | 1,625,238 |  |

| PROFIT AND LOSS RESERVES

| The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

| FAIR VALUE RESERVES

| The Company uses the Fair value model for the measurement of its investment properties. The reserve records the fair value surplus recognised less the related provision for deferred tax. This is a non distributable reserve.

| Seven Stars Property Solutions Limited (Registered number: 02855969) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| A S Arram

| Balance outstanding at start of year | 226,438 |  | 226,438 |  |

| Amounts advanced | 51,952 |  | 59,118 |  |

| Amounts repaid | (51,954 | ) | (59,118 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 226,436 |  | 226,438 |  |

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date, included in other debtors were amounts due from the director of £226,436 (2024 : £226,438). This loan is interest free and repaid on demand.