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REGISTERED NUMBER: 08213207 (England and Wales)

| QUOTUS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2024 |

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

QUOTUS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2024

| DIRECTOR: | A N Dagnall

| REGISTERED OFFICE: | 6-7 Citibase, New Barclay House

| 234 Botley Road

| Oxford

| OX2 0HP

| REGISTERED NUMBER: | 08213207 (England and Wales)

| ACCOUNTANTS: | Mercer Lewin Ltd

| Chartered Accountants

| 6-7 Citibase

| New Barclay House

| 234 Botley Road

| Oxford

| OX2 0HP

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

BALANCE SHEET

30 SEPTEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 144,817 |  | 168,880 |  |

Tangible assets | 5 | 2,327 |  | 3,627 |  |

147,144 |  | 172,507 |  |

CURRENT ASSETS

Debtors | 6 | 102,779 |  | 82,421 |  |

Cash at bank and in hand | 4,762 |  | 86,976 |  |

107,541 |  | 169,397 |  |

CREDITORS

Amounts falling due within one year | 7 | 134,582 |  | 113,002 |  |

NET CURRENT (LIABILITIES)/ASSETS | (27,041 | ) | 56,395 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 120,103 |  | 228,902 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (159,164 | ) | (159,164 | ) |

PROVISIONS FOR LIABILITIES | (582 | ) | (689 | ) |

NET (LIABILITIES)/ASSETS | (39,643 | ) | 69,049 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (39,743 | ) | 68,949 |  |

(39,643 | ) | 69,049 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

BALANCE SHEET - continued

30 SEPTEMBER 2024

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 16 October 2025 and were signed by:

A N Dagnall - Director

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. | STATUTORY INFORMATION

| Quotus 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.

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.

| PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

| The financial statements contain information about Quotus Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| RELATED PARTY EXEMPTION

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| There are no judgements that are deemed to have had a significant effect on amounts recognised in the financial statements.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| INTANGIBLE ASSETS

| Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

| The intangible assets represent database, website and software developments. These costs are capitalised based on expected future benefits.

| The website is being amortised evenly over their estimated useful life of two years.

| Software developments are being amortised evenly over their estimated useful lives of between two and five years, depending on the nature of the projects.

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

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

| Equipment | - | 25% on cost

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

| PROVISIONS

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2023 - 6 ) .

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. | INTANGIBLE FIXED ASSETS

| Database |

| and |  | Software |

| website |  | developments |  | Totals

£ | £ | £ |

| COST

| At 1 October 2023 | 16,399 |  | 620,169 |  | 636,568 |  |

| Additions | 3,500 |  | 99,639 |  | 103,139 |  |

| At 30 September 2024 | 19,899 |  | 719,808 |  | 739,707 |  |

| AMORTISATION

| At 1 October 2023 | 13,200 |  | 454,488 |  | 467,688 |  |

| Amortisation for year | 4,949 |  | 122,253 |  | 127,202 |  |

| At 30 September 2024 | 18,149 |  | 576,741 |  | 594,890 |  |

| NET BOOK VALUE

| At 30 September 2024 | 1,750 |  | 143,067 |  | 144,817 |  |

| At 30 September 2023 | 3,199 |  | 165,681 |  | 168,880 |  |

5. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| COST

| At 1 October 2023 | 14,813 |  |

| Additions | 333 |  |

| Disposals | (2,644 | ) |

| At 30 September 2024 | 12,502 |  |

| DEPRECIATION

| At 1 October 2023 | 11,186 |  |

| Charge for year | 1,633 |  |

| Eliminated on disposal | (2,644 | ) |

| At 30 September 2024 | 10,175 |  |

| NET BOOK VALUE

| At 30 September 2024 | 2,327 |  |

| At 30 September 2023 | 3,627 |  |

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

2024 | 2023 |

£ | £ |

| Trade debtors | 45,157 |  | 10,970 |  |

| Other debtors | 57,622 |  | 71,451 |  |

102,779 |  | 82,421 |  |

QUOTUS LIMITED (REGISTERED NUMBER: 08213207)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2024

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

2024 | 2023 |

£ | £ |

| Trade creditors | 69,366 |  | 43,188 |  |

| Taxation and social security | 11,285 |  | 12,099 |  |

| Other creditors | 53,931 |  | 57,715 |  |

134,582 |  | 113,002 |  |

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

2024 | 2023 |

£ | £ |

| Other creditors | 159,164 |  | 159,164 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2024 | 2023 |

£ | £ |

| Within one year | 30,240 |  | 31,596 |  |

| The company has entered into a one year rolling operating lease for the use of the premises.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 | 2023 |

£ | £ |

| **UNKNOWN DIRECTOR 1**

| Balance outstanding at start of year | 2,062 |  | 16,217 |  |

| Amounts advanced | - |  | 200 |  |

| Amounts repaid | (2,062 | ) | (14,355 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 2,062 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

QUOTUS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Quotus Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Quotus Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Quotus Limited and state those matters that we have agreed to state to the director of Quotus Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Quotus Limited and its director for our work or for this report.

It is your duty to ensure that Quotus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Quotus Limited. You consider that Quotus Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Quotus Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mercer Lewin Ltd

Chartered Accountants

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

16 October 2025