In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sentio Healthcare Transformation Limited for the year ended 31 December 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

It is your duty to ensure that Sentio Healthcare Transformation Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sentio Healthcare Transformation Limited. You consider that Sentio Healthcare Transformation Limited is exempt from the statutory audit requirement for the year.