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REGISTERED NUMBER: 06061757 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st March 2025 |

| for |

| Paul Hambilton Marketing Limited |

Paul Hambilton Marketing Limited (Registered number: 06061757)

Contents of the Financial Statements

for the Year Ended 31st March 2025

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Paul Hambilton Marketing Limited (Registered number: 06061757)

Abridged Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 625 |  | 1,025 |  |

Investments | 7 | 644,700 |  | 644,700 |  |

645,325 |  | 645,725 |  |

CURRENT ASSETS

Debtors | 8,323 |  | 500,000 |  |

Cash at bank and in hand | 490,288 |  | 73,307 |  |

498,611 |  | 573,307 |  |

CREDITORS

Amounts falling due within one year | 87,987 |  | 93,467 |  |

NET CURRENT ASSETS | 410,624 |  | 479,840 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,055,949 |  | 1,125,565 |  |

CREDITORS

Amounts falling due after more than one year | (3,334 | ) | (12,806 | ) |

PROVISIONS FOR LIABILITIES | (156 | ) | (256 | ) |

NET ASSETS | 1,052,459 |  | 1,112,503 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 1,052,259 |  | 1,112,303 |  |

SHAREHOLDERS' FUNDS | 1,052,459 |  | 1,112,503 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

Paul Hambilton Marketing Limited (Registered number: 06061757)

Abridged Balance Sheet - continued

31st March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26th December 2025 and were signed by:

Mr P C Hambilton - Director

Paul Hambilton Marketing Limited (Registered number: 06061757)

Notes to the Financial Statements

for the Year Ended 31st March 2025

1. | STATUTORY INFORMATION

| Paul Hambilton Marketing Limited 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: | 06061757

| Registered office: | 27 The Fort

| Rochester

| Kent

| ME1 2FE

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

| Revenue from the sale of marketing consultancy services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Profit share received from companies in which the company is a corporate partner is recognised in the year in which the company is entitled to receive a share of profits.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

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

Paul Hambilton Marketing Limited (Registered number: 06061757)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

3. | ACCOUNTING POLICIES - continued

| Basic financial assets

| Basic financial assets, which include 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 unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from fellow group companies 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 classified as payable within one year are not amortised.

| Financial instruments

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

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

Paul Hambilton Marketing Limited (Registered number: 06061757)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

5. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 315,000 |  |

| AMORTISATION

| At 1st April 2024

| and 31st March 2025 | 315,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  |

| At 31st March 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 1,199 |  |

| DEPRECIATION

| At 1st April 2024 | 174 |  |

| Charge for year | 400 |  |

| At 31st March 2025 | 574 |  |

| NET BOOK VALUE

| At 31st March 2025 | 625 |  |

| At 31st March 2024 | 1,025 |  |

7. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Brought forward | 644,700 |  | 644,700 |  |

| The amount included as a fixed asset investment represents the company's capital account outstanding as at the balance sheet date in Paul Hambilton Investment LLP.

Paul Hambilton Marketing Limited (Registered number: 06061757)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr P C Hambilton

| Balance outstanding at start of year | 500,000 |  | - |  |

| Amounts advanced | - |  | 500,000 |  |

| Amounts repaid | (500,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 500,000 |  |