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REGISTERED NUMBER: 01130951 (England and Wales)

STRATEGIC REPORT, DIRECTORS' REPORT AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CASNA LIMITED

CASNA LIMITED (REGISTERED NUMBER: 01130951)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Directors' Report | 3 |

Directors' Responsibilities Statement | 5 |

Independent Auditors' Report | 6 |

Profit and loss account | 10 |

Statement of comprehensive income | 11 |

Balance Sheet | 12 |

Statement of Changes in Equity | 13 |

Cash Flow Statement | 14 |

Notes to the Cash Flow Statement | 15 |

Notes to the Financial Statements | 16 |

CASNA LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | N P Appell

| T E A Appell

| REGISTERED OFFICE: | 32 Holmes Road

| Kentish Town

| London

| NW5 3AB

| REGISTERED NUMBER: | 01130951 (England and Wales)

| AUDITORS: | mgr Audit Limited

| Chartered Accountants

| Statutory Auditors

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

CASNA LIMITED (REGISTERED NUMBER: 01130951)

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their strategic report for the year ended 31 December 2025.

Review of the business

The company's turnover decreased by 5.16% (2024: 13.39%) during the year under review. The company's direct costs, which are dominated by wage costs, decreased by 5.52% (2024: 10.72%) and the administrative expenses increased by 3.55% (2024: 9.70%). The director is satisfied with the results for the year and the company's future trading prospects.

Principal risks and uncertainties

Casna's principal business is the provision and management of cleaning staff to high-end London hotels and is therefore sensitive to both the supply of labour and to the health of London's luxury hospitality market. Although there is pressure on both, Casna is well positioned to thrive in the coming years through a focus on resourcing and retention of high calibre staff and close partnership with our clients.

Development and performance

In the opinion of the directors, the company was in a strong position at the year end with net assets and shareholders' funds of £1.56m (2024: £1.80m) at 31 December 2025.

Key performance indicators

Casna constantly monitors Gross Margin at the department and individual contract level. The business also reviews the overhead ratio regularly. Casna's KPIs focus on metrics such as gross profit margin and staff to turnover ratio.

ON BEHALF OF THE BOARD:

N P Appell - Director

15 May 2026

CASNA LIMITED (REGISTERED NUMBER: 01130951)

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

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

PRINCIPAL ACTIVITY

The principal activity of the company continued to be that of a cleaning company for luxury London spaces.

DIVIDENDS

Ordinary dividends were paid amounting to £404,174 (2024: £781,480). The director does not recommend payment of a final dividend.

FUTURE DEVELOPMENTS

Casna plans to continue its steady growth in it's core business and expansion into Events and Housekeeping. We are committed to continually improving productivity through technology and improved people management.

DIRECTOR

N P Appell held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

T E A Appell was appointed as a director on 11 February 2026.

FINANCIAL INSTRUMENTS

The company has a normal level of exposure to price, credit, liquidity and cash flow risk arising from trading activities which are only conducted in sterling. The company does not enter into any lending transactions.

DISABLED PERSONS

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the company continues and that the appropriate training is arranged. It is the policy of the company that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

EMPLOYEE INVOLVEMENT

The company's policy is to consult and discuss with employees, through company conferences and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the company's performance.

AUDITORS

The auditor, mgr Audit Limited, is deemed to be reappointed under the section 487(2) of the Companies Act 2006.

CASNA LIMITED (REGISTERED NUMBER: 01130951)

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as each Person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company's auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company's auditor is aware of that information.

ON BEHALF OF THE BOARD:

N P Appell - Director

15 May 2026

CASNA LIMITED (REGISTERED NUMBER: 01130951)

DIRECTORS' RESPONSIBILITIES STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors are responsible for preparing the 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 of the profit or loss of the company 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 transactions and disclose with reasonable accuracy at any time the financial position of the company 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF

CASNA LIMITED

Opinion

We have audited the financial statements of Casna Limited (the 'company') for the year ended 31 December 2025 which comprise the Profit and loss account, Statement of comprehensive income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, 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 company's affairs as at 31 December 2025 and of its 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 company 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 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 Strategic Report, the Directors' Report and the Directors' Responsibilities Statement, but does not include the financial statements and our Auditors' Report 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 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 Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF

CASNA LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the 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, or returns adequate for our audit have not been received from branches not visited by us; or

- | the 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 five, 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 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 company or to cease operations, or have no realistic alternative but to do so.

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF

CASNA LIMITED

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 an Auditors' Report 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The extent to which our procedures are capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning of the audit work required, we obtained an understanding of the legal and regulatory frameworks that are applicable to the entity via enquiries of the company's management, carried out analytical procedures, held discussions amongst the engagement team and using knowledge of the sector determined that the most significant laws and regulations are those that relate to:

• Health and Safety regulations

• Employment law including right to work in the UK.

• Data Protection Laws (GDPR).

• UK tax legislation.

We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as FRS102 and the Companies Act 2006.

Based on the results of our risk assessment we designed our audit procedure to identify non-compliance with the laws and regulations and the fraud risks identified. This included enquiries with management to understand their policies and procedures for compliance with those regulations and we completed the following tests:

• Obtained and understanding of relevant controls.

• Reviewed the company's risks assessments, procedures, health and safety policies and communications with employees.

• Checked sample of documentation.

• Reviewed the records for evidence of complaints or litigation.

We also assessed the risks of material misstatement in respect of fraud as follows:

• Revenue fraud.

• Unauthorised expenditure and/or payments.

• Management override of controls.

• Related party fraud.

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud, This included the risk of management bias and the risk of making inappropriate accounting entries.

No significant issues were identified during our testing.

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusions, forgery, intentional omissions, misrepresentations or the override of internal controls.

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF

CASNA LIMITED

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 Auditors' Report.

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 an Auditors' Report 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.

Nigel Walfisz FCA (Senior Statutory Auditor)

for and on behalf of mgr Audit Limited

Chartered Accountants

Statutory Auditors

55 Loudoun Road

St John's Wood

London

NW8 0DL

15 May 2026

CASNA LIMITED (REGISTERED NUMBER: 01130951)

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

TURNOVER | 4 | 10,155,601 |  | 10,708,590 |  |

Cost of sales | (7,867,986 | ) | (8,327,249 | ) |

GROSS PROFIT | 2,287,615 |  | 2,381,341 |  |

Administrative expenses | (2,051,352 | ) | (1,980,985 | ) |

OPERATING PROFIT | 7 | 236,263 |  | 400,356 |  |

Interest receivable and similar income | 8 | 34,459 |  | 51,518 |  |

PROFIT BEFORE TAXATION | 270,722 |  | 451,874 |  |

Tax on profit | 9 | (110,638 | ) | (126,361 | ) |

PROFIT FOR THE FINANCIAL YEAR | 160,084 |  | 325,513 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 160,084 |  | 325,513 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 160,084 |  | 325,513 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 11 | - |  | - |  |

Tangible assets | 12 | 659,685 |  | 726,619 |  |

659,685 |  | 726,619 |  |

CURRENT ASSETS

Stocks | 13 | 20,933 |  | 20,277 |  |

Debtors | 14 | 1,482,812 |  | 1,057,080 |  |

Cash at bank | 1,472,400 |  | 1,692,396 |  |

2,976,145 |  | 2,769,753 |  |

CREDITORS

Amounts falling due within one year | 15 | (1,970,313 | ) | (1,579,304 | ) |

NET CURRENT ASSETS | 1,005,832 |  | 1,190,449 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,665,517 |  | 1,917,068 |  |

PROVISIONS FOR LIABILITIES | 17 | (106,825 | ) | (114,286 | ) |

NET ASSETS | 1,558,692 |  | 1,802,782 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 510 |  | 510 |  |

Capital redemption reserve | 490 |  | 490 |  |

Retained earnings | 1,557,692 |  | 1,801,782 |  |

SHAREHOLDERS' FUNDS | 1,558,692 |  | 1,802,782 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

N P Appell - Director

CASNA LIMITED (REGISTERED NUMBER: 01130951)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Called up |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 January 2024 | 510 |  | 2,257,749 |  | 490 |  | 2,258,749 |  |

Changes in equity

Total comprehensive income | - |  | 325,513 |  | - |  | 325,513 |  |

Dividends | - |  | (781,480 | ) | - |  | (781,480 | ) |

Balance at 31 December 2024 | 510 |  | 1,801,782 |  | 490 |  | 1,802,782 |  |

Changes in equity

Total comprehensive income | - |  | 160,084 |  | - |  | 160,084 |  |

Dividends | - |  | (404,174 | ) | - |  | (404,174 | ) |

Balance at 31 December 2025 | 510 |  | 1,557,692 |  | 490 |  | 1,558,692 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 368,066 |  | 846,303 |  |

Tax paid | (161,254 | ) | (171,517 | ) |

Net cash from operating activities | 206,812 |  | 674,786 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (69,014 | ) | (106,689 | ) |

Sale of tangible fixed assets | 11,921 |  | - |  |

Interest received | 34,459 |  | 51,518 |  |

Net cash from investing activities | (22,634 | ) | (55,171 | ) |

Cash flows from financing activities

Equity dividends paid | (404,174 | ) | (781,480 | ) |

Net cash from financing activities | (404,174 | ) | (781,480 | ) |

Decrease in cash and cash equivalents | (219,996 | ) | (161,865 | ) |

Cash and cash equivalents at beginning of year | 2 | 1,692,396 |  | 1,854,261 |  |

Cash and cash equivalents at end of year | 2 | 1,472,400 |  | 1,692,396 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | RECONCILIATION OF PROFIT FOR THE FINANCIAL YEAR TO CASH GENERATED FROM OPERATIONS

| 31.12.25 |  | 31.12.24

£ | £ |

| Profit for the financial year | 160,084 |  | 325,513 |  |

| Depreciation charges | 120,347 |  | 116,315 |  |

| Loss on disposal of fixed assets | 3,680 |  | - |  |

| Finance income | (34,459 | ) | (51,518 | ) |

| Taxation | 110,638 |  | 126,361 |  |

360,290 |  | 516,671 |  |

| Increase in stocks | (656 | ) | - |  |

| (Increase)/decrease in trade and other debtors | (425,732 | ) | 633,465 |  |

| Increase/(decrease) in trade and other creditors | 434,164 |  | (303,833 | ) |

| Cash generated from operations | 368,066 |  | 846,303 |  |

2. | 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 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 1,472,400 |  | 1,692,396 |  |

| Year ended 31 December 2024

| 31.12.24 |  | 1.1.24

£ | £ |

| Cash and cash equivalents | 1,692,396 |  | 1,854,261 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank | 1,692,396 |  | (219,996 | ) | 1,472,400 |  |

1,692,396 |  | (219,996 | ) | 1,472,400 |  |

| Total | 1,692,396 |  | (219,996 | ) | 1,472,400 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Casna 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

| Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Leasehold land and buildings |  | Straight line over 10-20 years |  |

| Plant and machinery |  | Straight line over 2-5 years |  |

| Fixtures, fittings and equipment |  | Straight line over 2-10 years |  |

| Motor vehicles |  | Reducing balance 10-20% |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| Retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Leases

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

3. | CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| In the application of the company’s accounting policies, the director required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no critical accounting judgments or key sources of estimation uncertainty.

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TURNOVER

| All turnover relates to the principal activity of the company and is generated in the UK.

5. | EMPLOYEES AND DIRECTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Wages and salaries | 7,462,317 |  | 8,032,210 |  |

| Social security costs | 823,407 |  | 663,965 |  |

| Other pension costs | 139,319 |  | 146,889 |  |

8,425,043 |  | 8,843,064 |  |

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

| 31.12.25 |  | 31.12.24

| Cleaning and administration staff | 334 |  | 368 |  |

6. | DIRECTORS' EMOLUMENTS

| 31.12.25 |  | 31.12.24

£ | £ |

| Director's remuneration | 131,060 |  | 124,485 |  |

7. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31.12.25 |  | 31.12.24

£ | £ |

| Other operating leases | 97,025 |  | 97,332 |  |

| Depreciation - owned assets | 120,347 |  | 116,315 |  |

| Loss on disposal of fixed assets | 3,680 |  | - |  |

| Audit fees | 27,500 |  | 25,500 |  |

| Non-audit services | 4,079 |  | 2,609 |  |

8. | INTEREST RECEIVABLE AND SIMILAR INCOME |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank account interest | 34,119 |  | 51,518 |  |

| Other interest | 340 |  | - |  |

34,459 |  | 51,518 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | TAXATION

| Analysis of the tax charge

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Current tax:

| UK corporation tax | 100,987 |  | 143,235 |  |

| Prior period adjustments | 17,112 |  | - |  |

| Total current tax | 118,099 |  | 143,235 |  |

| Deferred tax | (7,461 | ) | (16,874 | ) |

| Tax on profit | 110,638 |  | 126,361 |  |

| 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:

| 31.12.25 |  | 31.12.24

£ | £ |

| Profit before tax | 270,722 |  | 451,874 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 67,681 |  | 112,969 |  |

| Effects of:

| Expenses not deductible for tax purposes | 17,441 |  | 28,559 |  |

| Depreciation in excess of capital allowances | 15,865 |  | 1,707 |  |

| Adjustments to tax charge in respect of previous periods | 17,112 |  | - |  |

| corporation tax rate |

| Deferred tax | (7,461 | ) | (16,874 | ) |

| Total tax charge | 110,638 |  | 126,361 |  |

10. | DIVIDENDS

|  | 31.12.25 |  |  | 31.12.24 |

| £ |  |  | £ |  |

| Ordinary A Shares |  | 383,569 |  |  | 741.640 |

| Ordinary B Shares |  | 20,605 |  |  | 39.840 |

|  | 404,174 |  |  | 781,480 |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 139,729 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 139,729 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

12. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 75,742 |  | 149,524 |  | 807,810 |  | 83,394 |  | 1,116,470 |  |

| Additions | - |  | 28,458 |  | 14,659 |  | 25,897 |  | 69,014 |  |

| Disposals | - |  | - |  | - |  | (21,175 | ) | (21,175 | ) |

| At 31 December 2025 | 75,742 |  | 177,982 |  | 822,469 |  | 88,116 |  | 1,164,309 |  |

| DEPRECIATION

| At 1 January 2025 | 16,917 |  | 106,552 |  | 247,792 |  | 18,590 |  | 389,851 |  |

| Charge for year | 22,868 |  | 15,675 |  | 73,602 |  | 8,202 |  | 120,347 |  |

| Eliminated on disposal | - |  | - |  | - |  | (5,574 | ) | (5,574 | ) |

| At 31 December 2025 | 39,785 |  | 122,227 |  | 321,394 |  | 21,218 |  | 504,624 |  |

| NET BOOK VALUE

| At 31 December 2025 | 35,957 |  | 55,755 |  | 501,075 |  | 66,898 |  | 659,685 |  |

| At 31 December 2024 | 58,825 |  | 42,972 |  | 560,018 |  | 64,804 |  | 726,619 |  |

13. | STOCKS

| 31.12.25 |  | 31.12.24

£ | £ |

| Finished goods | 20,933 |  | 20,277 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,212,172 |  | 925,440 |  |

| Other debtors | 12,956 |  | 18,057 |  |

| Prepayments and accrued income | 257,684 |  | 113,583 |  |

1,482,812 |  | 1,057,080 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 64,483 |  | 81,585 |  |

| Taxation | 100,987 |  | 144,142 |  |

| Social security and other taxes | 322,044 |  | 233,495 |  |

| VAT | 507,598 |  | 233,768 |  |

| Other creditors | 537,453 |  | 480,837 |  |

| Directors' loan accounts | 134,758 |  | 133,742 |  |

| Accruals and deferred income | 302,990 |  | 271,735 |  |

1,970,313 |  | 1,579,304 |  |

16. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 95,756 |  | 77,833 |  |

| Between one and five years | 49,691 |  | 107,040 |  |

145,447 |  | 184,873 |  |

17. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 106,825 |  | 114,286 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 114,286 |  |

| Provided during year | (7,461 | ) |

| Balance at 31 December 2025 | 106,825 |  |

CASNA LIMITED (REGISTERED NUMBER: 01130951)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 484 | Ordinary A share | £1 | 484 |  | 484 |  |

| 26 | Ordinary B share | £1 | 26 |  | 26 |  |

510 |  | 510 |  |

19. | RETIREMENT BENEFIT SCHEMES

|  | 31.12.25 |  |  | 31.12.24 |

| Defined contribution schemes |  | £ |  |  | £ |

| Charge to profit or loss in respect of defined contribution schemes |  | 146,889 |  |  | 168,953 |

| The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

20. | RELATED PARTY DISCLOSURES

| At the year end £134,758 was owed by the company to the director (2024: £133,743). During the year the director charged the company rent of £20,800 (2024: £20,800).

| During the year the company paid salaries of £68,375 (2024: £66,161) to close family members of a director.

| Renumeration of key management personnel |  |

| The remuneration of key management personnel is as follows: |  |

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Aggregate compensation |  | 247,170 |  |  | 235,475 |

21. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is N Appell, by virtue of his ownership of 95% of the voting share capital throughout the year.