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REGISTERED NUMBER: 13126305 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2025 |

| for |

| Scorpion Operations Ltd |

| Scorpion Operations Ltd (Registered number: 13126305) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Scorpion Operations Ltd |

Company Information

for the Year Ended 31 January 2025

| DIRECTOR: | G P Brown

| REGISTERED OFFICE: | Suite 43-45

| Airport House

| Purley Way

| Croydon

| CR0 0XZ

| REGISTERED NUMBER: | 13126305 (England and Wales)

| ACCOUNTANTS: | Ledger Sparks Limited

| Airport House

| Suite 43-45

| Purley Way

| Croydon

| CR0 0XZ

| Scorpion Operations Ltd (Registered number: 13126305) |

Balance Sheet

31 January 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 1,642 |  | 2,334 |  |

Current assets

Debtors | 5 | 89,583 |  | 73,688 |  |

Cash at bank | 12,312 |  | 22,257 |  |

101,895 |  | 95,945 |  |

Creditors

Amounts falling due within one year | 6 | (90,223 | ) | (72,425 | ) |

Net current assets | 11,672 |  | 23,520 |  |

Total assets less current liabilities | 13,314 |  | 25,854 |  |

Provisions for liabilities | 7 | (257 | ) | (376 | ) |

Net assets | 13,057 |  | 25,478 |  |

Capital and reserves

Called up share capital | 1 |  | 1 |  |

Retained earnings | 8 | 13,056 |  | 25,477 |  |

13,057 |  | 25,478 |  |

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.

| Scorpion Operations Ltd (Registered number: 13126305) |

Balance Sheet - continued

31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

G P Brown - Director

| Scorpion Operations Ltd (Registered number: 13126305) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Scorpion Operations Ltd 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 principal activity of the company continued to be that of High Court Enforcement and Debt Collections.

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 High Court Enforcement and Debt Collections net of VAT and trade discounts.

| TANGIBLE FIXED ASSETS

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Computer Equipment |  | 25% Straight line |  |

| Fixtures and fittings |  | 25% Straight line |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| TAXATION

| The tax expense represents the sum of the tax currently payable and deferred tax.

| CURRENT TAX

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| DEFERRED TAX

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

| Scorpion Operations Ltd (Registered number: 13126305) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| GOING CONCERN

| At the time of approving the financial statements, the directors have a reasonable expectation that the company adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| PROVISIONS FOR LIABILITIES

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to the Statement of income and retained earning in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in the Balance sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 February 2024 | 150 |  | 3,644 |  | 3,794 |  |

| Additions | - |  | 311 |  | 311 |  |

| At 31 January 2025 | 150 |  | 3,955 |  | 4,105 |  |

| DEPRECIATION

| At 1 February 2024 | 113 |  | 1,347 |  | 1,460 |  |

| Charge for year | 37 |  | 966 |  | 1,003 |  |

| At 31 January 2025 | 150 |  | 2,313 |  | 2,463 |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  | 1,642 |  | 1,642 |  |

| At 31 January 2024 | 37 |  | 2,297 |  | 2,334 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,786 |  | 16,054 |  |

| Amounts owed by associates | - |  | 5,624 |  |

| Other debtors | 85,797 |  | 52,010 |  |

89,583 |  | 73,688 |  |

| Scorpion Operations Ltd (Registered number: 13126305) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

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

| The director considers the carrying value of trade and other receivables approximate to their fair values.

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

2025 | 2024 |

£ | £ |

| Trade creditors | 189 |  | 646 |  |

| Taxation and social security | 89,360 |  | 70,684 |  |

| Other creditors | 674 |  | 1,095 |  |

90,223 |  | 72,425 |  |

| The director considers the carrying amounts of current liabilities approximate to their fair values.

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 257 |  | 376 |  |

| Deferred |

| tax |

£ |

| Balance at 1 February 2024 | 376 |  |

| Provided during year | (119 | ) |

| Balance at 31 January 2025 | 257 |  |

8. | RESERVES

| PROFIT AND LOSS RESERVES

| The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 | 2024 |

£ | £ |

| G P Brown

| Balance outstanding at start of year | 38,943 |  | 16,804 |  |

| Amounts advanced | 119,157 |  | 90,389 |  |

| Amounts repaid | (93,896 | ) | (68,250 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 64,204 |  | 38,943 |  |

| Scorpion Operations Ltd (Registered number: 13126305) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date, included in other debtors are amounts due from the director of £64,204 (2024 - £38,943). This loan is interest free and repayable on demand.

| At the balance sheet date, included in amount owed by associates is the amount due from Stabilis Operations Ltd of Nil (2024- £5,624), a company in which G P Brown is director.