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REGISTERED NUMBER: 04811705 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| CUTS BOTH WAYS (DEAL) LIMITED |

CUTS BOTH WAYS (DEAL) LIMITED (REGISTERED NUMBER: 04811705) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| CUTS BOTH WAYS (DEAL) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | D E Stroud

| SECRETARY: | D E Stroud

| REGISTERED OFFICE: | Charlton House

| Dour Street

| DOVER

| Kent

| CT16 1BL

| REGISTERED NUMBER: | 04811705 (England and Wales)

| ACCOUNTANTS: | McCabe Ford Williams

| Chartered Accountants

| Charlton House

| Dour Street

| DOVER

| Kent

| CT16 1BL

CUTS BOTH WAYS (DEAL) LIMITED (REGISTERED NUMBER: 04811705) |

BALANCE SHEET

30 JUNE 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | 1,206 |  |

- |  | 1,206 |  |

CURRENT ASSETS

Stocks | - |  | 2,611 |  |

Debtors | 6 | 6,100 |  | 1,942 |  |

Cash at bank | - |  | 20,638 |  |

6,100 |  | 25,191 |  |

CREDITORS

Amounts falling due within one year | 7 | - |  | 3,608 |  |

NET CURRENT ASSETS | 6,100 |  | 21,583 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,100 |  | 22,789 |  |

CAPITAL AND RESERVES

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

Retained earnings | 6,000 |  | 22,689 |  |

SHAREHOLDERS' FUNDS | 6,100 |  | 22,789 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year 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 7 October 2025 and were signed by:

D E Stroud - Director

CUTS BOTH WAYS (DEAL) LIMITED (REGISTERED NUMBER: 04811705) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Cuts Both Ways (Deal) 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 (£).

| The company's principal place of business is 86 Mill Hill, Deal, Kent, CT14 9JB.

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 net invoiced sales of services, excluding value added tax.

| Tangible fixed assets

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

| Equipment | - | 20% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year 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 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.

| 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 and also pays into the personal scheme of the director. Contributions payable are charged to the profit and loss account in the period to which they relate.

CUTS BOTH WAYS (DEAL) LIMITED (REGISTERED NUMBER: 04811705) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024 | 35,000 |  |

| Disposals | (35,000 | ) |

| At 30 June 2025 | - |  |

| AMORTISATION

| At 1 July 2024 | 35,000 |  |

| Eliminated on disposal | (35,000 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |

| Equipment |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 4,686 |  | 5,166 |  | 9,852 |  |

| Disposals | (4,686 | ) | (5,166 | ) | (9,852 | ) |

| At 30 June 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 July 2024 | 4,132 |  | 4,514 |  | 8,646 |  |

| Eliminated on disposal | (4,132 | ) | (4,514 | ) | (8,646 | ) |

| At 30 June 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | - |  | - |  |

| At 30 June 2024 | 554 |  | 652 |  | 1,206 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 100 |  | 1,000 |  |

| Director's current account | 6,000 |  | - |  |

| Tax | - |  | 47 |  |

| Prepayments and accrued income | - |  | 895 |  |

6,100 |  | 1,942 |  |

CUTS BOTH WAYS (DEAL) LIMITED (REGISTERED NUMBER: 04811705) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Social security and other taxes | - |  | 1,374 |  |

| Other creditors | - |  | 37 |  |

| Director's current account | - |  | 757 |  |

| Accruals | - |  | 1,440 |  |

- |  | 3,608 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| NIL | Ordinary | £1 | - |  | 100 |  |

| (30.6.24 - 100 ) |

| 90 | Ordinary A | £1 | 90 |  | - |  |

| 10 | Ordinary B | £1 | 10 |  | - |  |

100 |  | 100 |  |

| During the year the ordinary shares were redesignated into A and B shares as set out above.

9. | GOING CONCERN

| The company ceased to trade on 30 June 2025, and is therefore no longer a going concern.