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REGISTERED NUMBER: 12106379 (England and Wales)

| Group Strategic Report, Directors' Report and |

| Consolidated Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Beaumont Lodge Holdings Limited |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Contents of the Consolidated Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Directors' Report | 3 |

| Report of the Independent Auditors | 4 |

| Consolidated Profit and Loss Account | 7 |

| Consolidated Other Comprehensive Income | 8 |

| Consolidated Balance Sheet | 9 |

| Company Balance Sheet | 10 |

| Consolidated Statement of Changes in Equity | 11 |

| Company Statement of Changes in Equity | 12 |

| Consolidated Cash Flow Statement | 13 |

| Notes to the Consolidated Financial Statements | 14 |

| Beaumont Lodge Holdings Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | D Roopun

| Mrs C Roopun

| REGISTERED OFFICE: | 19-21 Heatherley Road

| Camberley

| Surrey

| GU15 3LX

| REGISTERED NUMBER: | 12106379 (England and Wales)

| AUDITORS: | Bates Weston Audit Ltd

| Statutory Auditors

| Chartered Accountants

| The Mills

| Canal Street

| Derby

| DE1 2RJ

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Group Strategic Report

for the Year Ended 31 October 2025

The directors present their strategic report of the company and the group for the year ended 31 October 2025.

The group's principal activity continues to be that of the provision of residential care. A small amount of rental of commercial property to third parties is also carried out.

REVIEW OF BUSINESS AND FUTURE DEVELOPMENTS

Overall, the group reported good financial performance for the year compared with the previous year. Turnover has increased by 7.9% with group profits increasing by 36.3%.

All companies traded relatively consistently during the year.

PRINCIPAL RISKS AND UNCERTAINTIES

The management of the business and the execution of the group's strategy are subject to several risks. The key business risks and uncertainties affecting the group relate to staffing shortages, costs and consequences of negative CQC inspection comments despite having taken all steps to ensure otherwise.

KEY PERFORMANCE INDICATORS

The group's directors are of the opinion that no further analysis using KPIs is required at this time in addition to the monitoring of costs through management accounts and internal reports produced already.

STRATEGY

The strategy of the group is to continually improve standards of care for its users through well maintained facilities, quality staff and regular monitoring of all other aspects of care provision.

FINANCIAL RISK MANAGEMENT, OBJECTIVES AND POLICIES

The group uses basic financial instruments, its own cash reserves and various other items such as creditors arising directly from operations. The main purpose of these financial instruments is to maintain finance for the group's operations. The main risks arising from the group's financial instruments are interest rate risk and liquidity risk these are managed in the summary below:

Interest rate risk

The group finances its operations through a mixture of retained profits, director's loan accounts and bank borrowings. The group's exposure to interest rate fluctuations on its borrowing is managed on a group basis.

Liquidity risk

The group seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably. Primarily this was achieved through its cash reserves and operations. Borrowings are used to fund acquisitions of new businesses.

ON BEHALF OF THE BOARD:

D Roopun - Director

11 May 2026

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Directors' Report

for the Year Ended 31 October 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 October 2025.

DIVIDENDS

The total distribution of dividends for the year ended 31 October 2025 will be £ 1,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

D Roopun

Mrs C Roopun

DISCLOSURE IN THE STRATEGIC REPORT

The matters required to be disclosed under SI (2008) 410 Sch 7 relating to employees and financial instruments are contained within the Group Strategic Report as applicable in accordance with s414C(11) of the Companies Act 2006.

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

ON BEHALF OF THE BOARD:

D Roopun - Director

11 May 2026

Report of the Independent Auditors to the Members of

Beaumont Lodge Holdings Limited

Opinion

We have audited the financial statements of Beaumont Lodge Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 October 2025 which comprise the Consolidated Profit and Loss Account, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 October 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Directors' Report, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Beaumont Lodge Holdings Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Based on our understanding of the company and industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the care industry and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. Audit procedures performed by the engagement team included:

- |  | Enquiry of management around actual and potential litigation and claims; |

- |  | Reviewing financial statement disclosures and testing to supporting documentation to assess |

| compliance with applicable laws and regulations; |

- |  | Performing audit work over the risk of management override of controls, including testing of |

| journal entries and other adjustments for appropriateness, evaluating the business rationale of |

| significant transactions outside the normal course of business and reviewing accounting estimates |

| for bias. |

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

Beaumont Lodge Holdings Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

12 May 2026

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Consolidated

Profit and Loss Account

for the Year Ended 31 October 2025

| 2025 |  | 2024

| as | restated |

| Notes | £ | £ |

TURNOVER | 4,205,353 |  | 3,896,826 |  |

Cost of sales | 141,697 |  | 171,266 |  |

GROSS PROFIT | 4,063,656 |  | 3,725,560 |  |

Administrative expenses | 3,118,926 |  | 2,800,661 |  |

944,730 |  | 924,899 |  |

Other operating income | 285,747 |  | 187,267 |  |

OPERATING PROFIT | 4 | 1,230,477 |  | 1,112,166 |  |

Interest receivable and similar income | 34,963 |  | 51,102 |  |

1,265,440 |  | 1,163,268 |  |

Gain/loss on revaluation of investment property | 228,653 |  | (70,758 | ) |

1,494,093 |  | 1,092,510 |  |

Interest payable and similar expenses | 5 | 12,793 |  | 2,857 |  |

PROFIT BEFORE TAXATION | 1,481,300 |  | 1,089,653 |  |

Tax on profit | 6 | 379,443 |  | 281,539 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,101,857 |  | 808,114 |  |

Profit attributable to:

Owners of the parent | 1,025,923 |  | 813,191 |  |

Non-controlling interests | 75,934 |  | (5,077 | ) |

1,101,857 |  | 808,114 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Consolidated

Other Comprehensive Income

for the Year Ended 31 October 2025

| 2025 |  | 2024

| as | restated |

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,101,857 |  | 808,114 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,101,857 |  | 808,114 |  |

| Note

Prior year adjustment | 9 | 34,125 |  |

TOTAL COMPREHENSIVE INCOME SINCE LAST ANNUAL REPORT | 1,135,982 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,060,048 |  | 813,191 |  |

Non-controlling interests | 75,934 |  | (5,077 | ) |

1,135,982 |  | 808,114 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Consolidated Balance Sheet

31 October 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | 1,905,510 |  | 1,679,069 |  |

Investments | 12 | - |  | - |  |

Investment property | 13 | 3,855,000 |  | 4,054,783 |  |

5,760,510 |  | 5,733,852 |  |

CURRENT ASSETS

Stocks | 14 | 1,900 |  | 1,900 |  |

Debtors | 15 | 4,172,309 |  | 4,889,465 |  |

Cash at bank and in hand | 4,003,545 |  | 2,157,806 |  |

8,177,754 |  | 7,049,171 |  |

CREDITORS

Amounts falling due within one year | 16 | 648,085 |  | 650,000 |  |

NET CURRENT ASSETS | 7,529,669 |  | 6,399,171 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 13,290,179 |  | 12,133,023 |  |

PROVISIONS FOR LIABILITIES | 18 | 531,823 |  | 475,524 |  |

NET ASSETS | 12,758,356 |  | 11,657,499 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 102 |  | 102 |  |

Fair value reserve | 20 | 1,485,772 |  | 1,313,231 |  |

Retained earnings | 20 | 10,733,653 |  | 9,881,271 |  |

SHAREHOLDER FUNDS | 12,219,527 |  | 11,194,604 |  |

NON-CONTROLLING INTERESTS | 538,829 |  | 462,895 |  |

TOTAL EQUITY | 12,758,356 |  | 11,657,499 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

D Roopun - Director

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Company Balance Sheet

31 October 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | - |  | - |  |

Investments | 12 | 100 |  | 100 |  |

Investment property | 13 | - |  | - |  |

100 |  | 100 |  |

CURRENT ASSETS

Debtors | 15 | 4,590,866 |  | 5,838,324 |  |

Cash at bank and in hand | 3,618,395 |  | 1,811,308 |  |

8,209,261 |  | 7,649,632 |  |

CREDITORS

Amounts falling due within one year | 16 | 616,505 |  | 2,146,243 |  |

NET CURRENT ASSETS | 7,592,756 |  | 5,503,389 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,592,856 |  | 5,503,489 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 102 |  | 102 |  |

Retained earnings | 20 | 7,592,754 |  | 5,503,387 |  |

SHAREHOLDERS' FUNDS | 7,592,856 |  | 5,503,489 |  |

Company's profit for the financial year | 2,090,367 |  | 29,798 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

D Roopun - Director

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Consolidated Statement of Changes in Equity

for the Year Ended 31 October 2025

| Called up |  | Fair

| share |  | Retained |  | value

| capital |  | earnings |  | reserve

£ | £ | £ |

Balance at 1 November 2023 | 102 |  | 9,017,011 |  | 1,366,300 |  |

Changes in equity

Dividends | - |  | (2,000 | ) | - |  |

Total comprehensive income | - |  | 832,135 |  | (53,069 | ) |

Balance at 31 October 2024 | 102 |  | 9,847,146 |  | 1,313,231 |  |

Prior year adjustment | - |  | 34,125 |  | - |  |

As restated | 102 |  | 9,881,271 |  | 1,313,231 |  |

Changes in equity

Dividends | - |  | (1,000 | ) | - |  |

Total comprehensive income | - |  | 853,382 |  | 172,541 |  |

Balance at 31 October 2025 | 102 |  | 10,733,653 |  | 1,485,772 |  |

| Non-controlling |  | Total

| Total |  | interests |  | equity

£ | £ | £ |

Balance at 1 November 2023 | 10,383,413 |  | 467,972 |  | 10,851,385 |  |

Changes in equity

Dividends | (2,000 | ) | - |  | (2,000 | ) |

Total comprehensive income | 779,066 |  | (5,077 | ) | 773,989 |  |

Balance at 31 October 2024 | 11,160,479 |  | 462,895 |  | 11,623,374 |  |

Prior year adjustment | 34,125 |  | - |  | 34,125 |  |

As restated | 11,194,604 |  | 462,895 |  | 11,657,499 |  |

Changes in equity

Dividends | (1,000 | ) | - |  | (1,000 | ) |

Total comprehensive income | 1,025,923 |  | 75,934 |  | 1,101,857 |  |

Balance at 31 October 2025 | 12,219,527 |  | 538,829 |  | 12,758,356 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Company Statement of Changes in Equity

for the Year Ended 31 October 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 November 2023 | 102 |  | 5,475,589 |  | 5,475,691 |  |

Changes in equity

Dividends | - |  | (2,000 | ) | (2,000 | ) |

Total comprehensive income | - |  | 29,798 |  | 29,798 |  |

Balance at 31 October 2024 | 102 |  | 5,503,387 |  | 5,503,489 |  |

Changes in equity

Dividends | - |  | (1,000 | ) | (1,000 | ) |

Total comprehensive income | - |  | 2,090,367 |  | 2,090,367 |  |

Balance at 31 October 2025 | 102 |  | 7,592,754 |  | 7,592,856 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Consolidated Cash Flow Statement

for the Year Ended 31 October 2025

| 2025 |  | 2024

| as | restated |

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 23 | 2,002,314 |  | 264,086 |  |

Interest paid | (12,793 | ) | (2,857 | ) |

Tax paid | (312,625 | ) | (280,787 | ) |

Net cash from operating activities | 1,676,896 |  | (19,558 | ) |

Cash flows from investing activities

Purchase of tangible fixed assets | (258,582 | ) | (407,850 | ) |

Purchase of investment property | (26,000 | ) | (1,299,783 | ) |

Sale of investment property | 470,000 |  | - |  |

Interest received | 34,963 |  | 51,102 |  |

Net cash from investing activities | 220,381 |  | (1,656,531 | ) |

Cash flows from financing activities

Loan repayments in year | - |  | (56,488 | ) |

Amount introduced by directors | - |  | 198,927 |  |

Amount withdrawn by directors | (50,538 | ) | (34,082 | ) |

Equity dividends paid | (1,000 | ) | (2,000 | ) |

Net cash from financing activities | (51,538 | ) | 106,357 |  |

Increase/(decrease) in cash and cash equivalents | 1,845,739 |  | (1,569,732 | ) |

Cash and cash equivalents at beginning of year | 24 | 2,157,806 |  | 3,727,538 |  |

Cash and cash equivalents at end of year | 24 | 4,003,545 |  | 2,157,806 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Beaumont Lodge Holdings 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Basis of consolidation

| The consolidated accounts incorporate the accounts of Beaumont Lodge Holdings Limited and all of its subsidiary undertakings for the year.

| The merger method of accounting was adopted in the 2019 accounting period to include the results of the trading subsidiaries as if they had always formed part of the group.

| In the company's financial statements, investments in subsidiary undertakings are stated at cost less amounts written off.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Turnover

| Turnover represents fees receivable in respect of the value of care services supplied during the year. Fees are accounted for in the year in which the services are provided.

| Third party rents and service charges receivable are accounted for in accordance with the lease terms and are included within Other Operating Income.

| Goodwill

| Goodwill has been amortised evenly over its useful economic life of five years.

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and necessary condition for it to be capable of operating in the manner intended by management. This includes freehold property held for the group's principal activity and not for its investment potential.

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

| Freehold property |  | - 2% on cost (excluding land) |  |

| Fixtures and fittings |  | - 15% on reducing balance and 20% on cost |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| Computer equipment |  | - 33% on cost |  |

| Assets in the course of construction are carried at cost. No depreciation is charged until the asset is completed and ready for use, at which point the balance is transferred to the relevant property, plant and equipment category and depreciation begins in line with its useful life.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

| Investment property

| Investment property is not depreciated but is revalued annually at its fair value, in accordance with Financial Reporting Standard 102. Any aggregate surplus or deficit arising from changes in fair value is adjusted through the profit and loss account.

| Deferred tax

| Deferred tax arises from timing differences that are differences between taxable total profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

| Provision is made at current rates for taxation deferred in respect of material timing differences.

| Pension costs and other post-retirement benefits

| The group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the group in independently administered funds.

| Fixed asset investments

| Fixed asset investments are stated at the lower of cost or net realisable value as it comprises its investment in its subsidiary undertakings.

| Minority interests

| Minority interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Minority interests consist of the amount of those interests at the date of the original business combination and the minority interest's share of changes in equity since the date of the combination.

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term highly liquid investment with original maturities of three months or less.

| Share capital

| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

| as | restated |

£ | £ |

| Wages and salaries | 1,830,787 |  | 1,667,032 |  |

| Social security costs | 179,469 |  | 129,464 |  |

| Other pension costs | 32,493 |  | 30,082 |  |

2,042,749 |  | 1,826,578 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| as | restated |

| Directors | 2 |  | 2 |  |

| Administrative staff | 57 |  | 63 |  |

59 |  | 65 |  |

| 2025 |  | 2024

| as | restated |

£ | £ |

| Directors' remuneration | 8,060 |  | 8,060 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

| as | restated |

£ | £ |

| Depreciation - owned assets | 32,141 |  | 33,501 |  |

| Profit on disposal of fixed assets | (4,284 | ) | - |  |

| Auditors' remuneration | 15,425 |  | 12,681 |  |

| Auditors' remuneration for non audit work | 14,245 |  | 14,282 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

| as | restated |

£ | £ |

| Bank loan interest | - |  | 1,512 |  |

| Interest on taxation | - |  | 1,345 |  |

| Interest on stamp duty

| land tax | 12,793 |  | - |  |

12,793 |  | 2,857 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

| as | restated |

£ | £ |

| Current tax:

| UK corporation tax | 323,144 |  | 299,000 |  |

| Deferred tax | 56,299 |  | (17,461 | ) |

| Tax on profit | 379,443 |  | 281,539 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

| as | restated |

£ | £ |

| Profit before tax | 1,481,300 |  | 1,089,653 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 370,325 |  | 272,413 |  |

| Effects of:

| Expenses not deductible for tax purposes | 4,512 |  | 19,679 |  |

| Other timing differences | 4,606 |  | (10,553 | ) |

| Total tax charge | 379,443 |  | 281,539 |  |

7. | INDIVIDUAL PROFIT AND LOSS ACCOUNT

| As permitted by Section 408 of the Companies Act 2006, the profit and loss account of the parent company is not presented as part of these financial statements.

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

8. | DIVIDENDS

| 2025 |  | 2024

| as | restated |

£ | £ |

| Interim | 1,000 |  | 2,000 |  |

9. | PRIOR YEAR ADJUSTMENT

| It was identified that turnover of £45,500 in the subsidiary MyPath Limited was received in March 2025 relating to the year end 31 October 2024, and was not accrued for at 31 October 2024.

| In the year ended 31 October 2024, an adjustment has been made to increase turnover and prepayments and accrued income by £45,500, and increase the tax charge by £11,375.

10. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 900,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 900,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

11. | TANGIBLE FIXED ASSETS

| Group

| Assets in |

| the |  | Fixtures

| Freehold |  | course of |  | and

| property |  | construction |  | fittings

£ | £ | £ |

| COST

| At 1 November 2024 | 1,238,609 |  | 698,630 |  | 471,409 |  |

| Additions | - |  | 258,582 |  | - |  |

| At 31 October 2025 | 1,238,609 |  | 957,212 |  | 471,409 |  |

| DEPRECIATION

| At 1 November 2024 | 303,240 |  | - |  | 428,110 |  |

| Charge for year | 25,203 |  | - |  | 6,495 |  |

| At 31 October 2025 | 328,443 |  | - |  | 434,605 |  |

| NET BOOK VALUE

| At 31 October 2025 | 910,166 |  | 957,212 |  | 36,804 |  |

| At 31 October 2024 | 935,369 |  | 698,630 |  | 43,299 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

11. | TANGIBLE FIXED ASSETS - continued

| Group

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 24,250 |  | 32,158 |  | 2,465,056 |  |

| Additions | - |  | - |  | 258,582 |  |

| At 31 October 2025 | 24,250 |  | 32,158 |  | 2,723,638 |  |

| DEPRECIATION

| At 1 November 2024 | 22,479 |  | 32,158 |  | 785,987 |  |

| Charge for year | 443 |  | - |  | 32,141 |  |

| At 31 October 2025 | 22,922 |  | 32,158 |  | 818,128 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,328 |  | - |  | 1,905,510 |  |

| At 31 October 2024 | 1,771 |  | - |  | 1,679,069 |  |

12. | FIXED ASSET INVESTMENTS

| Company

| Unlisted

| investments

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 100 |  |

| NET BOOK VALUE

| At 31 October 2025 | 100 |  |

| At 31 October 2024 | 100 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Beaumont Lodge Limited

| Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

| Nature of business: Residential care home

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| MyPath Limited

| Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

| Nature of business: Residential care home

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

12. | FIXED ASSET INVESTMENTS - continued

| Mantra Care Homes Limited

| Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

| Nature of business: Residential care home

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| RNR Enterprises Limited

| Registered office: 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX

| Nature of business: Property investment

| %

| Class of shares: | holding |

| Ordinary | 75.00 |

13. | INVESTMENT PROPERTY

| Group

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 4,054,783 |  |

| Additions | 26,000 |  |

| Disposals | (454,436 | ) |

| Revaluations | 228,653 |  |

| At 31 October 2025 | 3,855,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,855,000 |  |

| At 31 October 2024 | 4,054,783 |  |

| Fair value at 31 October 2025 is represented by:

| £ |  |

| Valuation in 2025 |  | 3,855,000 |  |

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

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Cost |  | 1,872,570 |  |  | 2,301,006 |  |

| Aggregate depreciation |  | (281,432 | ) |  | (253,069 | ) |

| Investment property totalling £2,350,000 was valued on a fair value basis on 3 July 2024 by Lamberts Chartered Surveyors and the directors consider this to be the fair value at 31 October 2025. The remaining property totalling £1,505,000 was valued on a fair value basis by the directors at 31 October 2025.

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

14. | STOCKS

| Group |

2025 | 2024 |

| as | restated |

£ | £ |

| Food and provisions | 1,900 |  | 1,900 |  |

15. | DEBTORS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

| as restated |  | as restated |

£ | £ | £ | £ |

| Amounts falling due within one year: |

| Trade debtors | 44,932 |  | 76,418 |  | - |  | - |  |

| Amounts owed by group undertakings | - |  | - |  | 624,834 |  | 1,199,001 |  |

| Other debtors | 112,807 |  | 120,489 |  | - |  | - |  |

| Prepayments and accrued income | 48,891 |  | 53,235 |  | 353 |  | - |  |

206,630 |  | 250,142 |  | 625,187 |  | 1,199,001 |  |

| Amounts falling due after more than one | year: |

| Owed by related party > 1 yr | 3,965,679 |  | 4,639,323 |  | 3,965,679 |  | 4,639,323 |  |

| Aggregate amounts | 4,172,309 |  | 4,889,465 |  | 4,590,866 |  | 5,838,324 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

| as restated |  | as restated |

£ | £ | £ | £ |

| Trade creditors | 111,477 |  | 100,239 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 537,210 |  | 2,072,146 |  |

| Tax | 249,519 |  | 239,000 |  | 5,359 |  | 9,172 |  |

| Social security and other taxes | 112,188 |  | 92,902 |  | 67,463 |  | 58,817 |  |

| Other creditors | 106,946 |  | 97,733 |  | - |  | - |  |

| Directors' loan accounts | 3,461 |  | 53,999 |  | - |  | - |  |

| Accrued expenses | 64,494 |  | 66,127 |  | 6,473 |  | 6,108 |  |

648,085 |  | 650,000 |  | 616,505 |  | 2,146,243 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

17. | OPERATING LEASE COMMITMENTS

| The following operating lease income is committed to be received:

|  | Non-cancellable |  |

| operating leases |  |

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Within one year |  |  | 186,000 |  |  | 168,000 |  |

| Between one and five years |  |  | 249,000 |  |  | 365,000 |  |

|  | 435,000 |  |  | 533,000 |  |

18. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

| as | restated |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 531,823 |  | 475,524 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 475,524 |  |

| Provided during year | 56,299 |  |

| Balance at 31 October 2025 | 531,823 |  |

19. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: |  | as restated |

£ | £ |

| 102 | Ordinary | £1 | 102 |  | 102 |  |

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

20. | RESERVES

| Group

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | 9,847,146 |  | 1,313,231 |  | 11,160,377 |  |

| Prior year adjustment | 34,125 |  | - |  | 34,125 |  |

9,881,271 |  | 1,313,231 |  | 11,194,502 |  |

| Profit for the year | 1,025,923 |  | - |  | 1,025,923 |  |

| Dividends | (1,000 | ) | - |  | (1,000 | ) |

| Revaluation surplus | (228,653 | ) | 228,653 |  | - |  |

| Deferred tax | 56,112 |  | (56,112 | ) | - |  |

| At 31 October 2025 | 10,733,653 |  | 1,485,772 |  | 12,219,425 |  |

| Company

| Retained

| earnings

£ |

| At 1 November 2024 | 5,503,387 |  |

| Profit for the year | 2,090,367 |  |

| Dividends | (1,000 | ) |

| At 31 October 2025 | 7,592,754 |  |

21. | RELATED PARTY DISCLOSURES

| The ultimate controlling party of the company is the directors.

| During the year the group paid rent of £222,140 (2024: £240,140) in respect of premises, owned by the directors, from which the group subsidiaries operate.

| Included within debtors is a loan balance of £3,965,679 (2024: £4,639,323) owed by a related party which is a personal company of the directors. The loan is interest free and repayable upon demand.

22. | EMPLOYEE BENEFITS

| Included in the notes to the financial statements are payments to a defined contribution pension scheme.

| Beaumont Lodge Holdings Limited (Registered number: 12106379) |

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 October 2025

23. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

| as | restated |

£ | £ |

| Profit before taxation | 1,481,300 |  | 1,089,653 |  |

| Depreciation charges | 32,141 |  | 33,501 |  |

| Profit on disposal of fixed assets | (15,564 | ) | - |  |

| (Gain)/loss on revaluation of fixed assets | (228,653 | ) | 70,758 |  |

| Finance costs | 12,793 |  | 2,857 |  |

| Finance income | (34,963 | ) | (51,102 | ) |

1,247,054 |  | 1,145,667 |  |

| Decrease/(increase) in trade and other debtors | 717,156 |  | (895,859 | ) |

| Increase in trade and other creditors | 38,104 |  | 14,278 |  |

| Cash generated from operations | 2,002,314 |  | 264,086 |  |

24. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 October 2025

| 31.10.25 |  | 1.11.24

£ | £ |

| Cash and cash equivalents | 4,003,545 |  | 2,157,806 |  |

| Year ended 31 October 2024

| 31.10.24 |  | 1.11.23

| as restated |

£ | £ |

| Cash and cash equivalents | 2,157,806 |  | 3,727,538 |  |

25. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.11.24 | Cash flow | At 31.10.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 2,157,806 |  | 1,845,739 |  | 4,003,545 |  |

2,157,806 |  | 1,845,739 |  | 4,003,545 |  |

| Total | 2,157,806 |  | 1,845,739 |  | 4,003,545 |  |