Care Real Estate Two Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08403774

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Investment Properties	4		1,491,836		1,491,836

			1,491,836		1,491,836
CURRENT ASSETS
Investments	5	766,777		704,610
Cash at bank and in hand		8,321		6,537

		775,098		711,147
Creditors: Amounts Falling Due Within One Year	6	(6,525 )		(15,347 )

NET CURRENT ASSETS (LIABILITIES)			768,573		695,800

TOTAL ASSETS LESS CURRENT LIABILITIES			2,260,409		2,187,636

NET ASSETS			2,260,409		2,187,636

CAPITAL AND RESERVES
Called up share capital	7		2,429,300		2,429,300
Profit and Loss Account			(168,891 )		(241,664 )

SHAREHOLDERS' FUNDS			2,260,409		2,187,636

Page 1

Page 2

Care Real Estate Two Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved and signed by the director and authorised for issue on 5 May 2026.

Mr Soobaschand Seebaluck

Director

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Care Real Estate Two Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08403774 . The registered office is 3rd Floor Norvin House, 45-55 Commercial Street, London, E1 6BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in Euro, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest €.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover represents amount receivable for sales of shares and bonds.

2.4. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in the profit and loss account.

2.5. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less commissions.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 3

Page 4

Care Real Estate Two Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Investment Property

	2025
	€
Fair Value
As at 1 January 2025 and 31 December 2025	1,491,836

5. Current Asset Investments

	2025	2024
	€	€
Other investments, held for sale	766,777	704,610

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Bank loans and overdrafts	-	8,822
Other creditors - CRE1	5,208	5,208
Accruals and deferred income	1,317	1,317

	6,525	15,347

7. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	2,429,300	2,429,300

2,104,964 Ordinary shares of £1 each

Page 4