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Waypoint Residential Management Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 December 2025

Waypoint Residential Management Limited

DIRECTORS AND OTHER INFORMATION

Directors | Mr Nicholas John Gregory
| Mr Michael Edward Riley
Company Secretary | Eroica Management Services Limited
Company Registration Number | 12966834
Registered Office | 4th Floor
| 17-19 Maddox Street
| London
| W1S 2QH
| United Kingdom
Business Address | 4th floor
| 17-19 Maddox Street
| London
| W1S 2QH
| United Kingdom

Waypoint Residential Management Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The principal activity of the company in the year under review was that of residential property asset management.

Directors

The directors who served during the financial year are as follows:

Mr Nicholas John Gregory

Mr Michael Edward Riley

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of directors' Responsibilities and Declaration on Unaudited Financial Statements

General responsibilities

The directors are responsible for preparing 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) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 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 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.

Directors' declaration on unaudited financial statements

In relation to the financial statements comprising the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes:

The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The directors confirm that they have made available all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Nicholas John Gregory

Director

30 June 2026

Waypoint Residential Management Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Turnover |  | - |  | 159,624
|  | ───────── |  | ─────────
Gross profit |  | - |  | 159,624
Administrative expenses |  | - |  | (21,207)
|  | ───────── |  | ─────────
Profit before taxation |  | - |  | 138,417
Tax on profit | 4 | - |  | (34,605)
|  | ───────── |  | ─────────
Profit for the financial year |  | - |  | 103,812
|  | ───────── |  | ─────────
Total comprehensive income |  | - |  | 103,812
|  | ═════════ |  | ═════════

Waypoint Residential Management Limited

Company Registration Number: 12966834

BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Debtors |  | 5 | 380,452 |  | 417,107
Creditors: amounts falling due within one year |  | 6 | - |  | (36,655)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 380,452 |  | 380,452
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 380,452 |  | 380,452
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 380,451 |  | 380,451
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 380,452 |  | 380,452
|  |  | ═════════ |  | ═════════
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 30 June 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Nicholas John Gregory |  |  |  |  |
Director |  |  |  |  |

Waypoint Residential Management Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 January 2024 | 1 | 276,639 | 276,640
| ───────── | ───────── | ─────────
Profit for the financial year | - | 103,812 | 103,812
| ───────── | ───────── | ─────────
At 31 December 2024 | 1 | 380,451 | 380,452
| ───────── | ───────── | ─────────
At 31 December 2025 | 1 | 380,451 | 380,452
| ═════════ | ═════════ | ═════════

Waypoint Residential Management Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Waypoint Residential Management Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 12966834. The registered office of the company is 4th Floor, 17-19 Maddox Street, London, W1S 2QH, United Kingdom. The principal activity of the company in the year under review was that of residential property asset management. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred tax is provided on timing differences which 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. The following timing differences are not provided for; differences between accumulated depreciation and tax allowances for the cost of a fixed asset if and when all conditions for retaining the tax allowances have been met; and differences relating to investments to the extent that it is not probable that they will reverse in the foreseeable future and the reporting entity is able to control the reversal of the timing difference. Deferred tax is not recognised on permanent differences arising because certain types of income or expense are non-taxable or are disallowable for tax or because certain tax charges or allowances are greater or smaller than the corresponding income or expense. Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantively enacted at the balance sheet. Deferred tax balances are not discounted. 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. 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.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).

4. | Tax on profit
|  | 2025 | 2024
|  | £ | £
| (a) Analysis of charge in the financial year
| Current tax:
| Corporation tax at 25.00% (2024 - 25.00%) (Note 4 (b)) | - | 34,605
|  | ═════════ | ═════════
| (b) Factors affecting tax charge for the financial year
| The tax assessed for the financial year differs from the standard rate of corporation tax in United Kingdom 25.00% (2024 - 25.00%). The differences are explained below:
|  | 2025 | 2024
|  | £ | £
| Profit taxable at 25.00% | - | 138,417
|  | ═════════ | ═════════
| Profit before tax
| multiplied by the standard rate of corporation tax
| in United Kingdom at 25.00% (2024 - 25.00%) | - | 34,604
| Effects of:
| Adjustment to tax charge in respect of previous periods | - | 1
|  | ───────── | ─────────
| Total tax charge for the financial year (Note 4 (a)) | - | 34,605
|  | ═════════ | ═════════
| No charge to tax arises due to tax losses incurred.

5. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by group undertakings | 380,452 | 417,107
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation (Note 7) | - | 34,605
| Other creditors | - | 2,050
|  | ───────── | ─────────
|  | - | 36,655
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| Corporation tax | - | 34,605
|  | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

9. | Related party transactions
| The company has availed of the exemption under FRS 102 in relation to the disclosure of transactions with group undertakings.

10. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.