Exhibit 99.10


Unaudited Accounts


for the Period 1 January 2020 to 30 June 2020




Property Investors Network Ltd




Independent Accountants' Review Report to the Director of

Property Investors Network Ltd


We have reviewed the financial statements of Property Investors Network Ltd for the period ended 30 June 2021, which comprise the Income Statement, Balance Sheet. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of lreland’.


This report is made solely to the company's director in accordance with our terms of engagement. Our review has been undertaken so that we might state to the director those matters that we have agreed with him in our engagement letter 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 director for our work, for this report or the conclusions we have formed.


Director's responsibility for the financial statements


As explained more fully in the Director's Responsibilities Statement set out in our Audited Accounts for the year ended 31st December 2020, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.


Accountants' responsibility


Our responsibility is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standard on Review Engagements (ISRE) 2400 (Revised), 'Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF 'Assurance review engagements on historical financial statements'. ISRE 2400 also requires us to comply with the ICAEW Code of Ethics.


Scope of the assurance review


A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compilation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.




Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:


-so as to give a true and fair view of the state of the company's affairs as at 30 June 2020 and of its profit for the period then ended;


-in accordance with United Kingdom Generally Accepted Accounting Practice; and


-in accordance with the requirements of the Companies Act 2006.


/s/ SKS Bailey Group


SKS Bailey Group Limited

Yoden House

30 Yoden Way


Co. Durham



Date:   21/1/22  




Property Investors Network Ltd
Income Statement
for the Period 1 January 2020 to 30 June 2020

   6 mths to 
   30 June 2020 
Sales   106,922 
Contracts   240,257 
Host trainings   (2,814)
Cost of sales     
Purchases   30,413 
Pin meeting commission   27,450 
Prize draws   6,251 
Sub contractors   27,019 
Workbooks & stationery   5,990 
GROSS PROFIT   247,242 
Wages   11,547 
Pensions   866 
Staff training & welfare   59 
Rates and water   6,073 
Telephone   115 
Post and stationery   367 
Advertising   8,480 
Travelling   1,112 
Computer costs   9,975 
Sundry expenses   86 
Management fees   - 
Accountancy   (783)
Legal and professional fees   - 
Donations   - 
Depreciation of tangible fixed assets   - 
Computer equipment   - 




Property Investors Network Ltd
Income Statement
for the Period 1 January 2020 to 30 June 2020


   6 mths to 
   30 June 2020 
Finance costs     
Bank charges   302 
Non bank interest on loan   13,915 
Bank interest   - 
Total overheads   52,114 
Corporation Tax   - 





Property Investors Network Ltd (Registered number: 08166332)


   Balance Sheet 
   30 June 2020 
   6 mths to 
   30 June 2020 
Fixtures and fittings   1 
Computer equipment   1,267 
Trade debtors   16,805 
Other debtors   - 
Amounts due from BG2 Ltd   50,000 
Amounts due from Mastermind PL   341,912 
Cash in hand   154 
Bank account no. 1   15,063 
Trade creditors   (14,647)
VAT   (23,905)
Corporation tax   (16,528)
Social security and other tax   68 
Other creditors   (24,850)
Accrued expenses   (14,632)
Other creditors   43,193 
Other creditors   50,000 
Called up share capital   5 
Profit and loss account   237,510