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REGISTERED NUMBER: 11233968 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Oupia Limited |

| Oupia Limited (Registered number: 11233968) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Oupia Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | N J Humphreys

| REGISTERED OFFICE: | 39 Ashby Road

| Loughborough

| Leicestershire

| LE11 3AA

| REGISTERED NUMBER: | 11233968 (England and Wales)

| ACCOUNTANTS: | Bates Weston LLP

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Oupia Limited (Registered number: 11233968) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,382 |  | 1,843 |  |

Investment property | 5 | 7,119,514 |  | 7,225,183 |  |

7,120,896 |  | 7,227,026 |  |

CURRENT ASSETS

Debtors | 6 | 1,485,592 |  | 2,029,025 |  |

Cash at bank | 81,721 |  | 357,526 |  |

1,567,313 |  | 2,386,551 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,177,737 |  | 5,566,178 |  |

NET CURRENT LIABILITIES | (3,610,424 | ) | (3,179,627 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,510,472 |  | 4,047,399 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,930,261 | ) | (3,144,761 | ) |

PROVISIONS FOR LIABILITIES | (90,000 | ) | (203,000 | ) |

NET ASSETS | 490,211 |  | 699,638 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Fair value reserve | 10 | 303,417 |  | 608,676 |  |

Retained earnings | 10 | 186,793 |  | 90,961 |  |

490,211 |  | 699,638 |  |

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

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

| Oupia Limited (Registered number: 11233968) |

Balance Sheet - continued

30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

N J Humphreys - Director

| Oupia Limited (Registered number: 11233968) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Oupia 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 amounts receivable for rents and is recognised in the period to which it relates.

| 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 reducing balance

| Investment property

| Investment property is not depreciated but is valued annually at its fair value in accordance with the Financial Reporting Standard 102 (Section 1A). Any aggregate or surplus arising from changes in fair value is recognised in the profit and loss account and is transferred to a fair value reserve.

| 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.

| Deferred tax

| Provision is made at current rates for taxation deferred in respect of all material timing differences, including provision made for potential tax arising on assets which have been revalued.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 10,079 |  |

| DEPRECIATION

| At 1 July 2024 | 8,236 |  |

| Charge for year | 461 |  |

| At 30 June 2025 | 8,697 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,382 |  |

| At 30 June 2024 | 1,843 |  |

| Oupia Limited (Registered number: 11233968) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2024 | 7,225,183 |  |

| Additions | 763,534 |  |

| Disposals | (419,857 | ) |

| Revaluations | (449,346 | ) |

| At 30 June 2025 | 7,119,514 |  |

| NET BOOK VALUE

| At 30 June 2025 | 7,119,514 |  |

| At 30 June 2024 | 7,225,183 |  |

| Fair value at 30 June 2025 is represented by:

£ |

| Valuation in 2025 | 7,119,514 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 6,726,097 |  | 6,413,507 |  |

| Aggregate depreciation | (422,771 | ) | (307,195 | ) |

| Investment property was valued on a fair value basis on 30 June 2025 by the director .

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 15,881 |  | 2,043 |  |

| Amounts owed by associates | 1,420,719 |  | 1,420,338 |  |

| Other debtors | 45,900 |  | 50,500 |  |

| Prepayments | 3,092 |  | 6,144 |  |

1,485,592 |  | 1,479,025 |  |

| Amounts falling due after more than one year:

| Other debtors | - |  | 550,000 |  |

| Aggregate amounts | 1,485,592 |  | 2,029,025 |  |

| Oupia Limited (Registered number: 11233968) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 6,100 |  | 13,885 |  |

| Amounts owed to associates | 5,104,644 |  | 5,482,028 |  |

| Tax | 29,971 |  | 38,882 |  |

| Social security and other taxes | 1,500 |  | 1,500 |  |

| Other creditors | 200 |  | - |  |

| Accrued expenses | 35,322 |  | 29,883 |  |

5,177,737 |  | 5,566,178 |  |

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

2025 | 2024 |

£ | £ |

| Other loans | 2,930,261 |  | 3,144,761 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 2,930,261 |  | 3,144,761 |  |

| Loans are secured on investment properties.

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 July 2024 | 90,961 |  | 608,676 |  | 699,637 |  |

| Deficit for the year | (209,427 | ) | (209,427 | ) |

| Gain/ loss on revaluation | 449,346 |  | (449,346 | ) | - |  |

| Transfer deferred tax movement | (113,000 | ) | 113,000 |  | - |  |

| Adjustment re disposal | (31,087 | ) | 31,087 |  | - |  |

| At 30 June 2025 | 186,793 |  | 303,417 |  | 490,210 |  |