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REGISTERED NUMBER: 13813034 (England and Wales)

| APF INVESTMENTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2025 |

| APF INVESTMENTS LIMITED (REGISTERED NUMBER: 13813034) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| APF INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTOR: | A P W Fairbanks

| REGISTERED OFFICE: | Winslade House

| Manor Drive

| Clyst St Mary

| EXETER

| Devon

| EX5 1FY

| REGISTERED NUMBER: | 13813034 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| 7 Sandy Court

| Ashleigh Way

| Langage Business Park

| Plymouth

| Devon

| PL7 5JX

| APF INVESTMENTS LIMITED (REGISTERED NUMBER: 13813034) |

BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | - |  | 100,000 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 43,100 |  |

Cash at bank | 325 |  | 345 |  |

325 |  | 43,445 |  |

CREDITORS

Amounts falling due within one year | 7 | 11,451 |  | 187,280 |  |

NET CURRENT LIABILITIES | (11,126 | ) | (143,835 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (11,126 | ) | (43,835 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (11,226 | ) | (43,935 | ) |

(11,126 | ) | (43,835 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2025 and were signed by:

A P W Fairbanks - Director

| APF INVESTMENTS LIMITED (REGISTERED NUMBER: 13813034) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| APF Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The only items recorded on the Balance Sheet are small amounts owed to trade creditors and accruals. Following the disposal of the investment in the year, it is expected that the company will cease to trade subsequent to the settlement of its remaining liabilities.

| Given that there are minimal balances on the Balance Sheet, and all are shown as short term liabilities, there would be no difference in the position recorded if a break up basis of accounting was adopted.

| Taxation

| Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

| Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

| Provisions for liabilities

| Provisions are recognised when the company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance costs in profit or loss in the period it arises.

| Investments

| Investments in associates are accounted for at initial cost and reviewed annually for any evidence of impairment. Impairment is recognised directly in the profit and loss account.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| APF INVESTMENTS LIMITED (REGISTERED NUMBER: 13813034) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 February 2024 | 100,000 |  |

| Disposals | (100,000 | ) |

| At 31 January 2025 | - |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 January 2024 | 100,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 43,100 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 10,501 |  | - |  |

| Other creditors | 950 |  | 187,280 |  |

11,451 |  | 187,280 |  |

8. | RELATED PARTY DISCLOSURES

| During a prior year there were loans made to an associate totalling £43,100. This balance was written off in the year, following the disposal of the investment held in the company.

| Amounts were also loaned to APF Investments Limited by a company under common control. At the year end amounts owed totalled Nil (2024: £186,380) following the write off of the loan balance of £188,580.

9. | CESSATION OF TRADE

| Following the disposal of the investment in the year, the company has now ceased to trade.