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REGISTERED NUMBER: 02805809 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ASO Property Services (UK) Ltd

ASO Property Services (UK) Ltd (Registered number: 02805809)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

ASO Property Services (UK) Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | M G Smyth

| REGISTERED OFFICE: | Brigham House

| High Street

| Biggleswade

| Bedfordshire

| SG18 0LD

| REGISTERED NUMBER: | 02805809 (England and Wales)

| ACCOUNTANTS: | GH Audit Limited

| Unit 1b

| Focus 4

| Fourth Avenue

| Letchworth

| Hertfordshire

| SG6 2TU

ASO Property Services (UK) Ltd (Registered number: 02805809)

Balance Sheet

31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 56,398 |  | 195,719 |  |

Cash at bank and in hand | 270,422 |  | 1,143,422 |  |

326,820 |  | 1,339,141 |  |

CREDITORS

Amounts falling due within one year | 5 | 61,254 |  | 132,595 |  |

NET CURRENT ASSETS | 265,566 |  | 1,206,546 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 265,566 |  | 1,206,546 |  |

CAPITAL AND RESERVES

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

Retained earnings | 264,566 |  | 1,205,546 |  |

SHAREHOLDERS' FUNDS | 265,566 |  | 1,206,546 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

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 director and authorised for issue on 29 May 2026 and were signed by:

M G Smyth - Director

ASO Property Services (UK) Ltd (Registered number: 02805809)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATEMENT OF COMPLIANCE

| 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a basis other than going concern as the company is ceasing to trade on 31 December 2024.

| The director has reviewed the accounting treatment of items in the accounts but does not believe any changes are necessary as a result of the above.

| Turnover

| Turnover represents income derived from property management fees pertaining to the year. The income is recognised when it is due and is net of value added tax.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

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

ASO Property Services (UK) Ltd (Registered number: 02805809)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade debtors | 38,464 |  | 177,607 |  |

| Tax | 17,934 |  | 18,112 |  |

56,398 |  | 195,719 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Trade creditors | - |  | 3,841 |  |

| Social security and other taxes | - |  | 8,247 |  |

| Other creditors | 59,814 |  | 59,814 |  |

| Accruals and deferred income | 1,440 |  | 60,693 |  |

61,254 |  | 132,595 |  |

6. | RELATED PARTY DISCLOSURES

| The company has a loan from ASO Property Services Limited, a company registered in Bermuda and the company's immediate parent undertaking, of £50,000 at the balance sheet date (2024 - £50,000) which is shown under Other Creditors and is repayable on demand.

7. | ULTIMATE HOLDING COMPANY

| The company's ultimate parent undertaking is ASO Property Services Limited, which is incorporated in Bermuda.