EXHIBIT E TO THE DISCLOSURE DOCUMENT CITY PUBLICATIONS FRANCHISE GROUP, INC.

FINANCIAL STATEMENTS

CITY PUBLICATIONS FRANCHISE GROUP, INC.

FINANCIAL REPORT AS OF DECEMBER 31, 2024

CITY PUBLICATIONS FRANCHISE GROUP, INC.

TABLE OF CONTENTS

The accompanying notes are an integral part of these financial statements.

NOTE 1 - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

CITY PUBLICATIONS FRANCHISE GROUP, INC. ("Company") was formed on December 31, 2002, in the State of Georgia as a corporation. The Company grants franchises for the operation of a business which provides high quality direct mail advertising to a target market of affluent homeowners.

Reporting Entity

The Company's financial statements include the combined results of the Company and City Publications Services, Inc.("CPS") a Georgia corporation formed on March 29, 2010. The Companies share common ownership. CPS provides marketing, design, and mailing list services to the Company's franchisees and management services to the Company's affiliates. All intercompany balances have been eliminated.

Affiliates

HHCI, LLC (HHCI") was formed on June 17, 2013, in the State of Georgia as a limited liability company. HHCI grants franchises for the right to operate a business under the name of "AmeriCare" and "AMLI Care," which will provide non-medical home care services.

Dunphy Properties, LLC ("DP") was formed June 2, 2005, in the state of Georgia as a limited liability company. DP is a real estate holding and management company and provides long and short term rental and other real estate services to the Company's franchisees.

The above affiliates do not sell franchises in any other line of business and are not otherwise engaged in any other business activity.

A summary of significant accounting policies follows:

Use of Estimates

Preparation of the Company's financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of any contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less at the time of purchase to be cash equivalents. The Company had no cash equivalents as of December 31, 2024, and 2023.

CITY PUBLICATIONS FRANCHISE GROUP, INC. CONSOLIDATED BALANCE SHEETS

The accompanying notes are an integral part of these financial statements.

CITY PUBLICATIONS FRANCHISE GROUP, INC. CONSOLIDATED STATEMENTS OF OPERATIONS

CITY PUBLICATIONS FRANCHISE GROUP, INC. CONSOLIDATED STATEMENTS OF CASH FLOWS

CITY PUBLICATIONS FRANCHISE GROUP, INC. CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' (DEFICIT) FOR THE YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022

Source: Item 21 — FINANCIAL STATEMENTS (FDD page 38)