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REGISTERED NUMBER: 08169334 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| EFT LTD |

EFT LTD (REGISTERED NUMBER: 08169334)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

EFT LTD (REGISTERED NUMBER: 08169334)

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 430,000 |  | 415,000 |  |

430,000 |  | 415,000 |  |

CURRENT ASSETS

Debtors | 6 | 289 |  | 311 |  |

Cash at bank | 4,626 |  | 4,832 |  |

4,915 |  | 5,143 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,602 | ) | (1,283 | ) |

NET CURRENT ASSETS | 3,313 |  | 3,860 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 433,313 |  | 418,860 |  |

PROVISIONS FOR LIABILITIES | (36,735 | ) | (32,985 | ) |

NET ASSETS | 396,578 |  | 385,875 |  |

CAPITAL AND RESERVES

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

Revaluation reserve | 9 | 164,215 |  | 129,414 |  |

Retained earnings | 9 | 232,263 |  | 256,361 |  |

SHAREHOLDERS' FUNDS | 396,578 |  | 385,875 |  |

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

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

The directors acknowledge their 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.

EFT LTD (REGISTERED NUMBER: 08169334)

BALANCE SHEET - continued

31 AUGUST 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

S D Racle - Director

EFT LTD (REGISTERED NUMBER: 08169334)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Eft Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08169334

| Registered office: | Brow Head

| Kentmere

| Kendal

| Cumbria

| LA8 9JL

| 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 as modified by the revaluation of certain assets.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Tangible fixed assets

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

| Computer equipment | - | 33% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| At each balance sheet date, the company reviews the carrying amounts of its furniture and equipment to

| determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| If the recoverable amount of an asset is estimated to be less than it's carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. The effect of this departure from the Companies Act 2006 has not been quantified because it is impracticable and, in the opinion of the directors, would be misleading.

EFT LTD (REGISTERED NUMBER: 08169334)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to the contractual provisions of the

| instrument.

| Basic financial assets, which include other debtors and cash and bank balances, are initially measured at

| transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities, including trade creditors, other creditors, accruals and deferred income that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

| 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.

| Going concern

| Based on current trading and future expectations, the directors are confident the company will continue to trade profitably and generate sufficient cash flows to meet its obligations as they fall due for payment.

3. | EMPLOYEES AND DIRECTORS

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

EFT LTD (REGISTERED NUMBER: 08169334)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 September 2024 | 2,264 |  |

| Disposals | (2,264 | ) |

| At 31 August 2025 | - |  |

| DEPRECIATION

| At 1 September 2024 | 2,264 |  |

| Eliminated on disposal | (2,264 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 415,000 |  |

| Revaluations | 15,000 |  |

| At 31 August 2025 | 430,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 430,000 |  |

| At 31 August 2024 | 415,000 |  |

| The investment property has been valued on the tenanted open market value basis by the director of the company.

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

2025 | 2024 |

£ | £ |

| Other debtors | 289 |  | 311 |  |

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

2025 | 2024 |

£ | £ |

| Tax | - |  | 84 |  |

| Accrued expenses | 1,602 |  | 1,199 |  |

1,602 |  | 1,283 |  |

EFT LTD (REGISTERED NUMBER: 08169334)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | 10p | 100 |  | 100 |  |

9. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 September 2024 | 256,361 |  | 129,414 |  | 385,775 |  |

| Profit for the year | 10,703 |  | 10,703 |  |

| Transfer on asset revaluation | (34,801 | ) | 34,801 |  | - |  |

| At 31 August 2025 | 232,263 |  | 164,215 |  | 396,478 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is S D Racle, company director.