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REGISTERED NUMBER: 06355137 (England and Wales)

| Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Aethersys Limited |

Aethersys Limited (Registered number: 06355137)

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 |

Aethersys Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | J E Day

| SECRETARY: | Mrs J L Day

| REGISTERED OFFICE: | 140 Rayne Road

| Braintree

| Essex

| CM7 2QR

| REGISTERED NUMBER: | 06355137 (England and Wales)

| ACCOUNTANTS: | Baverstocks Group Limited

| 140 Rayne Road

| Braintree

| Essex

| CM7 2QR

Aethersys Limited (Registered number: 06355137)

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 20,099 |  | 19,523 |  |

Investment property | 5 | 4,382,292 |  | 2,525,991 |  |

4,402,391 |  | 2,545,514 |  |

CURRENT ASSETS

Debtors | 6 | 942,739 |  | 951,304 |  |

Cash at bank | 1,248,842 |  | 2,364,942 |  |

2,191,581 |  | 3,316,246 |  |

CREDITORS

Amounts falling due within one year | 7 | 435,812 |  | 548,863 |  |

NET CURRENT ASSETS | 1,755,769 |  | 2,767,383 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,158,160 |  | 5,312,897 |  |

PROVISIONS FOR LIABILITIES | 31,134 |  | 30,923 |  |

NET ASSETS | 6,127,026 |  | 5,281,974 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Fair value reserve (non dist) | 9 | 81,412 |  | 81,412 |  |

Retained earnings | 9 | 6,045,414 |  | 5,200,362 |  |

SHAREHOLDERS' FUNDS | 6,127,026 |  | 5,281,974 |  |

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.

Aethersys Limited (Registered number: 06355137)

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 4 March 2026 and were signed by:

J E Day - Director

Aethersys Limited (Registered number: 06355137)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Aethersys 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.

| Turnover

| Turnover represents net invoiced fees receivable, excluding value added tax.

| Tangible fixed assets

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

| Improvements to property | - | in accordance with the property

| Furniture & fixtures | - | 20% on reducing balance

| Office equipment | - | 25% on reducing balance

| 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.

| 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.

| Hire purchase and leasing commitments

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

| 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 16 (2024 - 16 ) .

Aethersys Limited (Registered number: 06355137)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Furniture |  | Office |

| property |  | & fixtures |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 49,069 |  | 24,184 |  | 26,896 |  | 100,149 |  |

| Additions | - |  | - |  | 5,098 |  | 5,098 |  |

| At 30 September 2025 | 49,069 |  | 24,184 |  | 31,994 |  | 105,247 |  |

| DEPRECIATION

| At 1 October 2024 | 49,069 |  | 17,101 |  | 14,456 |  | 80,626 |  |

| Charge for year | - |  | 1,417 |  | 3,105 |  | 4,522 |  |

| At 30 September 2025 | 49,069 |  | 18,518 |  | 17,561 |  | 85,148 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 5,666 |  | 14,433 |  | 20,099 |  |

| At 30 September 2024 | - |  | 7,083 |  | 12,440 |  | 19,523 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 2,525,991 |  |

| Additions | 1,856,301 |  |

| At 30 September 2025 | 4,382,292 |  |

| NET BOOK VALUE

| At 30 September 2025 | 4,382,292 |  |

| At 30 September 2024 | 2,525,991 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2018 | (2,849 | ) |

| Valuation in 2019 | 25,183 |  |

| Valuation in 2021 | (54,387 | ) |

| Valuation in 2022 | 8,549 |  |

| Valuation in 2023 | 100,000 |  |

| Cost | 4,305,796 |  |

4,382,292 |  |

| The fair value of the investment properties have been arrived at on the basis of a valuation carried out at 30 September 2025 by the Director. The valuation was made on an open market basis by reference to market transaction prices for similar investment properties.

Aethersys Limited (Registered number: 06355137)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 594,150 |  | 270,900 |  |

| Other debtors | 109,042 |  | 108,939 |  |

| Directors' current accounts | - |  | 327,231 |  |

| Prepayments and accrued income | 239,547 |  | 244,234 |  |

942,739 |  | 951,304 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 7,334 |  | 3,129 |  |

| Tax | 279,928 |  | 378,637 |  |

| Social security and other taxes | 105,900 |  | 123,997 |  |

| Other creditors | 6,326 |  | 5,611 |  |

| Directors' current accounts | 846 |  | - |  |

| Accruals and deferred income | 35,478 |  | 37,489 |  |

435,812 |  | 548,863 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 31,380 |  | 31,380 |  |

| Between one and five years | 26,150 |  | 57,530 |  |

57,530 |  | 88,910 |  |

9. | RESERVES

| Fair |

| value |

| reserve |

| Retained |  | (non |

| earnings |  | dist) |  | Totals

£ | £ | £ |

| At 1 October 2024 | 5,200,362 |  | 81,412 |  | 5,281,774 |  |

| Profit for the year | 865,052 |  | - |  | 865,052 |  |

| Dividends | (20,000 | ) | - |  | (20,000 | ) |

| At 30 September 2025 | 6,045,414 |  | 81,412 |  | 6,126,826 |  |

Aethersys Limited (Registered number: 06355137)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

10. | 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 |

£ | £ |

| J E Day

| Balance outstanding at start of year | 327,231 |  | 327,883 |  |

| Amounts advanced | - |  | 222,656 |  |

| Amounts repaid | (327,231 | ) | (223,308 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 327,231 |  |

| Loans to directors are repayable on demand and interest is charged at a rate of 2.50%.