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REGISTERED NUMBER: 10652199 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 MARCH 2025 |

| FOR |

| GERISA GROUP LIMITED |

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

GERISA GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 MARCH 2025

| DIRECTORS: | Mr R G Miller

| Mrs G S Miller

| REGISTERED OFFICE: | Unit 2.02

| High Weald House

| Glovers End

| Bexhill-on-sea

| East Sussex

| TN39 5ES

| REGISTERED NUMBER: | 10652199 (England and Wales)

| ACCOUNTANTS: | Acuity Professional Partnership LLP

| Unit 2.02 High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

STATEMENT OF FINANCIAL POSITION

30 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,686 |  | 6,171 |  |

Investments | 5 | 1 |  | 1 |  |

Investment property | 6 | 600,000 |  | 600,000 |  |

604,687 |  | 606,172 |  |

CURRENT ASSETS

Debtors | 7 | 517 |  | 3,156 |  |

Cash at bank | 653 |  | - |  |

1,170 |  | 3,156 |  |

CREDITORS

Amounts falling due within one year | 8 | 128,299 |  | 125,202 |  |

NET CURRENT LIABILITIES | (127,129 | ) | (122,046 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 477,558 |  | 484,126 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (505,294 | ) | (495,708 | ) |

PROVISIONS FOR LIABILITIES | 11 | (28,482 | ) | (995 | ) |

NET LIABILITIES | (56,218 | ) | (12,577 | ) |

CAPITAL AND RESERVES

Called up share capital | 12 | 1,000 |  | 1,000 |  |

Special reserve | 85,446 |  | 92,282 |  |

Retained earnings | (142,664 | ) | (105,859 | ) |

SHAREHOLDERS' FUNDS | (56,218 | ) | (12,577 | ) |

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

STATEMENT OF FINANCIAL POSITION - continued

30 MARCH 2025

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

Mr R G Miller - Director

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

1. | STATUTORY INFORMATION

| Gerisa Group 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.

| 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.

| Fixtures and fittings | - | 20% on reducing balance

| 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| GOING CONCERN

| The financial statements have been prepared on the going concern basis based on the continued support of the company's creditors which, in the opinion of he directors, the company has for the foreseeable future.

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MARCH 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 31 March 2024

| and 30 March 2025 | 17,461 |  | 7,061 |  | 24,522 |  |

| Depreciation

| At 31 March 2024 | 11,942 |  | 6,409 |  | 18,351 |  |

| Charge for year | 1,104 |  | 381 |  | 1,485 |  |

| At 30 March 2025 | 13,046 |  | 6,790 |  | 19,836 |  |

| Net book value

| At 30 March 2025 | 4,415 |  | 271 |  | 4,686 |  |

| At 30 March 2024 | 5,519 |  | 652 |  | 6,171 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| Cost

| At 31 March 2024

| and 30 March 2025 | 1 |  |

| Net book value

| At 30 March 2025 | 1 |  |

| At 30 March 2024 | 1 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 31 March 2024

| and 30 March 2025 | 600,000 |  |

| Net book value

| At 30 March 2025 | 600,000 |  |

| At 30 March 2024 | 600,000 |  |

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 2,766 |  |

| Prepayments and accrued income | 517 |  | 390 |  |

517 |  | 3,156 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 10) | - |  | 3 |  |

| Trade creditors | 7,462 |  | 3,697 |  |

| Social security and other taxes | 297 |  | 297 |  |

| Other creditors | 35,485 |  | 10,596 |  |

| Directors' current accounts | 83,289 |  | 109,246 |  |

| Accruals and deferred income | 1,766 |  | 1,363 |  |

128,299 |  | 125,202 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 10) | 455,625 |  | 455,625 |  |

| Other loans (see note 10) | 49,669 |  | 40,083 |  |

505,294 |  | 495,708 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 455,625 |  | 455,625 |  |

10. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | - |  | 3 |  |

| Amounts falling due between one and two years:

| Other loans - 1-2 years | 5,993 |  | - |  |

GERISA GROUP LIMITED (REGISTERED NUMBER: 10652199)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MARCH 2025

10. | LOANS - continued

2025 | 2024 |

£ | £ |

| Amounts falling due between two and five years:

| Other loans - 2-5 years | 43,676 |  | 40,083 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 455,625 |  | 455,625 |  |

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 28,482 |  | 995 |  |

| Deferred |

| tax |

£ |

| Balance at 31 March 2024 | 995 |  |

| Provided during year | 27,487 |  |

| Balance at 30 March 2025 | 28,482 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 500 | Ordinary A | 1 | 500 |  | 500 |  |

| 500 | Ordinary B | 1 | 500 |  | 500 |  |

1,000 |  | 1,000 |  |