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REGISTERED NUMBER: 10978825 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

FOR

KEPLER WOLF LIMITED

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KEPLER WOLF LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

| DIRECTOR: | J Haggis

| REGISTERED OFFICE: | Central Court

| 25 Southampton Buildings

| London

| WC2A 1AL

| REGISTERED NUMBER: | 10978825 (England and Wales)

| ACCOUNTANTS: | LMDB Accountants

| Chartered Certified Accountants

| Railview Lofts

| 19c Commercial Road

| Eastbourne

| East Sussex

| BN21 3XE

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,546 |  | 2,246 |  |

CURRENT ASSETS

Debtors | 5 | 140,715 |  | 200,810 |  |

Cash at bank | 397,876 |  | 100,510 |  |

538,591 |  | 301,320 |  |

CREDITORS

Amounts falling due within one year | 6 | 260,129 |  | 120,657 |  |

NET CURRENT ASSETS | 278,462 |  | 180,663 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 285,008 |  | 182,909 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (11,667 | ) |

PROVISIONS FOR LIABILITIES | (1,637 | ) | (562 | ) |

NET ASSETS | 283,371 |  | 170,680 |  |

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

BALANCE SHEET - continued

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 283,271 |  | 170,580 |  |

SHAREHOLDERS' FUNDS | 283,371 |  | 170,680 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 2 October 2025 and were signed by:

J Haggis - Director

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

1. | STATUTORY INFORMATION

| Kepler Wolf 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover represents amounts receivable for the provision of legal services net of VAT.

| Fee income represents revenue earned under a wide variety of contracts to provide legal services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding VAT.

| Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

| Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

| If, at the balance sheet date, completion of contractual obligations is dependant on external factors (and thus outside the control of the company), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and are initially measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. Cash and cash equivalents are classified as basic financial instruments and comprise cash at bank and short-term bank deposits with an original maturity of three months or less which are an integral part of the company's cash management.

| Financial liabilities issued by the company are classified in accordance with the substance of the contractual arrangements entered into and meet the definitions of a financial liability.

| Financial assets are de-recognised when:

| - the contractual rights to the cash flows from the financial asset expire or are settled; or

| - the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset; or

| - the company, despite having retained some but not all significant risks and rewards of ownership, has transferred control of the asset to another party.

| Financial liabilities are de-recognised only when the obligation specified in the contract is discharged, cancelled or expires.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 13,635 |  |

| Additions | 5,756 |  |

| At 30 June 2025 | 19,391 |  |

| DEPRECIATION

| At 1 April 2024 | 11,389 |  |

| Charge for period | 1,456 |  |

| At 30 June 2025 | 12,845 |  |

| NET BOOK VALUE

| At 30 June 2025 | 6,546 |  |

| At 31 March 2024 | 2,246 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 87,747 |  | 148,476 |  |

| Amounts recoverable on contract | 11,016 |  | 7,500 |  |

| Other debtors | 41,952 |  | 44,834 |  |

140,715 |  | 200,810 |  |

KEPLER WOLF LIMITED (REGISTERED NUMBER: 10978825)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 9,999 |  |

| Trade creditors | 58,859 |  | 56,640 |  |

| Taxation and social security | 185,930 |  | 45,012 |  |

| Other creditors | 15,340 |  | 9,006 |  |

260,129 |  | 120,657 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 11,667 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is MKKAH Limited by virtue of their majority shareholding.