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REGISTERED NUMBER: 02627868 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Hamilton Compass Limited

| Hamilton Compass Limited (Registered number: 02627868) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Hamilton Compass Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | T Mackay

| R Mackay

| REGISTERED OFFICE: | Sandyway Cottage Sandy Lane

| Holmeswood

| Ormskirk

| L40 1UF

| REGISTERED NUMBER: | 02627868 (England and Wales)

| ACCOUNTANTS: | Myersons

| Chartered Accountants

| 32 Derby Street

| Ormskirk

| Lancashire

| L39 2BY

| Hamilton Compass Limited (Registered number: 02627868) |

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 399,102 |  | 401,559 |  |

Investments | 5 | - |  | 99 |  |

399,102 |  | 401,658 |  |

CURRENT ASSETS

Debtors | 6 | 3,456 |  | 3,136 |  |

Cash at bank | 243,935 |  | 67,062 |  |

247,391 |  | 70,198 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,500 |  | 73,814 |  |

NET CURRENT ASSETS/(LIABILITIES) | 241,891 |  | (3,616 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 640,993 |  | 398,042 |  |

PROVISIONS FOR LIABILITIES | 6,935 |  | 7,213 |  |

NET ASSETS | 634,058 |  | 390,829 |  |

CAPITAL AND RESERVES

Called up share capital | 50,000 |  | 50,000 |  |

Revaluation reserve | 8 | 35,000 |  | 35,000 |  |

Retained earnings | 549,058 |  | 305,829 |  |

634,058 |  | 390,829 |  |

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

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

| Hamilton Compass Limited (Registered number: 02627868) |

Balance Sheet - continued

30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:

R Mackay - Director

| Hamilton Compass Limited (Registered number: 02627868) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Hamilton Compass 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Freehold property | - | not provided

| Computer equipment | - | 15% on reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other

| comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| 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.

| Hamilton Compass Limited (Registered number: 02627868) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

| 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 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Computer |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 397,600 |  | 4,464 |  | 402,064 |  |

| Disposals | - |  | (2,304 | ) | (2,304 | ) |

| At 30 April 2025 | 397,600 |  | 2,160 |  | 399,760 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 505 |  | 505 |  |

| Charge for year | - |  | 265 |  | 265 |  |

| Eliminated on disposal | - |  | (112 | ) | (112 | ) |

| At 30 April 2025 | - |  | 658 |  | 658 |  |

| NET BOOK VALUE

| At 30 April 2025 | 397,600 |  | 1,502 |  | 399,102 |  |

| At 30 April 2024 | 397,600 |  | 3,959 |  | 401,559 |  |

| Hamilton Compass Limited (Registered number: 02627868) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | FIXED ASSET INVESTMENTS

| Interest

| in other

| participating

| interests

£ |

| COST

| At 1 May 2024 | 99 |  |

| Disposals | (99 | ) |

| At 30 April 2025 | - |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | 99 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Other debtors | 3,456 |  | 3,136 |  |

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 3,456 |  | 3,136 |  |

| Other creditors | 2,044 |  | 70,678 |  |

5,500 |  | 73,814 |  |

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 May 2024

| and 30 April 2025 | 35,000 |  |