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REGISTERED NUMBER: 11540593 (England and Wales)

| Financial Statements |

| for the Year Ended 31 January 2026 |

| for |

ELITE COSMOS INVESTMENTS LIMITED |

ELITE COSMOS INVESTMENTS LIMITED (REGISTERED NUMBER: 11540593)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ELITE COSMOS INVESTMENTS LIMITED

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | Mrs J Engelbrecht

| J H Engelbrecht

| REGISTERED OFFICE: | 16 The Mall

| Surbiton

| Surrey

| KT6 4EQ

| REGISTERED NUMBER: | 11540593 (England and Wales)

| ACCOUNTANTS: | Alvis & Company (Accountants) Limited

| 143 Station Road

| Hampton

| Middlesex

| TW12 2AL

ELITE COSMOS INVESTMENTS LIMITED (REGISTERED NUMBER: 11540593)

Balance Sheet

31 January 2026

| 31.1.26 |  | 31.1.25

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 264 |  |

Investment property | 5 | 90,000 |  | 90,000 |  |

90,000 |  | 90,264 |  |

CURRENT ASSETS

Debtors | 6 | 420 |  | - |  |

Cash at bank | 2,096 |  | 800 |  |

2,516 |  | 800 |  |

CREDITORS

Amounts falling due within one year | 7 | (64,377 | ) | (64,067 | ) |

NET CURRENT LIABILITIES | (61,861 | ) | (63,267 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 28,139 |  | 26,997 |  |

PROVISIONS FOR LIABILITIES | (5,278 | ) | (5,278 | ) |

NET ASSETS | 22,861 |  | 21,719 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 22,761 |  | 21,619 |  |

SHAREHOLDERS' FUNDS | 22,861 |  | 21,719 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

ELITE COSMOS INVESTMENTS LIMITED (REGISTERED NUMBER: 11540593)

Balance Sheet - continued

31 January 2026

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 Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

Mrs J Engelbrecht - Director

J H Engelbrecht - Director

ELITE COSMOS INVESTMENTS LIMITED (REGISTERED NUMBER: 11540593)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Elite Cosmos Investments 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of five years.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

ELITE COSMOS INVESTMENTS LIMITED (REGISTERED NUMBER: 11540593)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 1,328 |  |

| AMORTISATION

| At 1 February 2025 | 1,064 |  |

| Charge for year | 264 |  |

| At 31 January 2026 | 1,328 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | 264 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025

| and 31 January 2026 | 90,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | 90,000 |  |

| At 31 January 2025 | 90,000 |  |

| Fair value at 31 January 2026 is represented by:

£ |

| Valuation in 2024 | 27,780 |  |

| Cost | 62,220 |  |

90,000 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Other debtors | 420 |  | - |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade creditors | 131 |  | 72 |  |

| Taxation and social security | 333 |  | 82 |  |

| Other creditors | 63,913 |  | 63,913 |  |

64,377 |  | 64,067 |  |

ELITE COSMOS INVESTMENTS LIMITED (REGISTERED NUMBER: 11540593)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 100 | Ordinary A | £1 | 100 |  | 100 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 February 2025 | 21,619 |  |

| Profit for the year | 1,142 |  |

| At 31 January 2026 | 22,761 |  |

| Reserves include £22,502 which is not distributable. This relates to the unrealised revaluation of an investment property less the deferred tax effect.

10. | GOING CONCERN

| The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.