marketing Distribution Revenue management Inquiry Booking Payment Communication Resort access Arrival inspection Guest stay in house Departure clean Departure inspection Reviews Refunds Lost & found

Casiola. Multi-State FDD April 25, 2024

FRANCHISE JOURNEY 700 - 850

Road to discovery Discovery day Welcome franchisee

Initial training Pre-opening timeline & checklist Procedure manual Your responsibilities Trademarks & trade names Brand guidelines Forming franchise entity Insurance requirements Licenses & permits Office Vehicles New user account Business cards, apparel & promo items Cleaning companies Maintenance vendors Photography services Franchise growth Franchise marketing

Total Pages: 850

Franchise Disclosure Document Exhibit D – Financial Statements

Metwally CPA PLLC CERTIFIED PUBLIC ACCOUNTANT

1312 Norwood Dr STE 100, Bedford, Texas 76022 Cell: 214-200-5434 Mmetwally@metwallycpa.com

CONSENT

Metwally CPA PLLC consents to the use in the Franchise Disclosure Document issued by Casiola Franchise, LLC ("Franchisor") on April 25, 2024, as it may be amended, of our report dated March 18, 2024, relating to the financial statements of Franchisor for the year ending December 31, 2023.

Metwally CPA PLLC Metwally CPA PLLC April 25, 2024

Metwally CPA PLLC

CERTIFIED PUBLIC ACCOUNTANT

1312 Norwood Dr STE 100, Bedford, Texas 76022

Cell: 214-200-5434 (Mohamed Metwally) Mmetwally@metwallycpa.com

Independent Auditor's Report

To the Members of Casiola Franchise, LLC Orlando, Florida

Opinion

We have audited the accompanying financial statements of Casiola Franchise, LLC (the "Company"), which comprise the balance sheet as of December 31, 2023 and the related statements of operations, members' equity (deficit), and cash flows for the period from January 6, 2023 to December 31, 2023 and the related notes to the financial statements.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Casiola Franchise, LLC as of December 31, 2023 and the results of its operations and its cash flows for the period from January 6, 2023 to December 31, 2023 in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Casiola Franchise, LLC and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Responsibilities of Management for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Casiola Franchise, LLC's ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

Auditor's 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 auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards, we:

• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or\nerror, and design and perform audit procedures responsive to those risks.

Source: Item 21 — FINANCIAL STATEMENTS (FDD pages 46–47)