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REGISTERED NUMBER: 12606679 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 MAY 2025 |

| FOR |

| ELISIUM GROUP LTD |

ELISIUM GROUP LTD (REGISTERED NUMBER: 12606679)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

ELISIUM GROUP LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 MAY 2025

| DIRECTOR: | Mr K Koperek

| REGISTERED OFFICE: | Unit 2.02

| High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

| REGISTERED NUMBER: | 12606679 (England and Wales)

| ACCOUNTANTS: | Acuity Professional Partnership LLP

| Unit 2.02 High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

ELISIUM GROUP LTD (REGISTERED NUMBER: 12606679)

STATEMENT OF FINANCIAL POSITION

30 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 644,275 |  | 640,568 |  |

CURRENT ASSETS

Debtors | 5 | 112,879 |  | 59,879 |  |

Cash at bank | 517 |  | 1,330 |  |

113,396 |  | 61,209 |  |

CREDITORS

Amounts falling due within one year | 6 | 438,412 |  | 436,754 |  |

NET CURRENT LIABILITIES | (325,016 | ) | (375,545 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 319,259 |  | 265,023 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 331,854 |  | 331,854 |  |

NET LIABILITIES | (12,595 | ) | (66,831 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (12,695 | ) | (66,931 | ) |

SHAREHOLDERS' FUNDS | (12,595 | ) | (66,831 | ) |

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

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

ELISIUM GROUP LTD (REGISTERED NUMBER: 12606679)

STATEMENT OF FINANCIAL POSITION - continued

30 MAY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 February 2026 and were signed by:

Mr K Koperek - Director

ELISIUM GROUP LTD (REGISTERED NUMBER: 12606679)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025

1. | STATUTORY INFORMATION

| Elisium Group Ltd 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.

| GOING CONCERN

| The company's balance sheet shows a net deficit shareholders fund position. However, the director (who is also the shareholder) has confirmed his continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

| 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 | - | 25% on reducing balance

| 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.

3. | EMPLOYEES AND DIRECTORS

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

ELISIUM GROUP LTD (REGISTERED NUMBER: 12606679)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MAY 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 31 May 2024 | 624,911 |  | 26,030 |  | 650,941 |  |

| Additions | 6,419 |  | 1,603 |  | 8,022 |  |

| At 30 May 2025 | 631,330 |  | 27,633 |  | 658,963 |  |

| Depreciation

| At 31 May 2024 | - |  | 10,373 |  | 10,373 |  |

| Charge for year | - |  | 4,315 |  | 4,315 |  |

| At 30 May 2025 | - |  | 14,688 |  | 14,688 |  |

| Net book value

| At 30 May 2025 | 631,330 |  | 12,945 |  | 644,275 |  |

| At 30 May 2024 | 624,911 |  | 15,657 |  | 640,568 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 35,000 |  | - |  |

| Other debtors | 77,879 |  | 59,879 |  |

112,879 |  | 59,879 |  |

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

2025 | 2024 |

£ | £ |

| Directors' current accounts | 437,232 |  | 434,705 |  |

| Accruals and deferred income | 1,180 |  | 2,049 |  |

438,412 |  | 436,754 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | 331,854 |  | 331,854 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 331,854 |  | 331,854 |  |

ELISIUM GROUP LTD (REGISTERED NUMBER: 12606679)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MAY 2025

8. | LOANS

| Bank Loans includes £331,855 (2024: £331,855) secured by way of fixed first charge over the underlying assets.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |