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REGISTERED NUMBER: 03477830 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Buckle & Partners Limited

| Buckle & Partners Limited (Registered number: 03477830) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Buckle & Partners Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P Buckle

| Mrs S J Buckle

| REGISTERED OFFICE: | 9 St George's Yard

| Castle Street

| Farnham

| Surrey

| GU9 7LW

| REGISTERED NUMBER: | 03477830 (England and Wales)

| ACCOUNTANTS: | Blackwood Futcher & Co.

| Chartered Accountants

| 9 St George's Yard

| Farnham

| Surrey

| GU9 7LW

| Buckle & Partners Limited (Registered number: 03477830) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 43,382 |  | 52,877 |  |

Tangible assets | 5 | 2,782 |  | 3,712 |  |

Investments | 6 | 98,487 |  | 53,972 |  |

144,651 |  | 110,561 |  |

CURRENT ASSETS

Debtors | 7 | 592,440 |  | 544,118 |  |

Cash at bank | 60,009 |  | 52,409 |  |

652,449 |  | 596,527 |  |

CREDITORS

Amounts falling due within one year | 8 | 128,231 |  | 116,620 |  |

NET CURRENT ASSETS | 524,218 |  | 479,907 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 668,869 |  | 590,468 |  |

CAPITAL AND RESERVES

Called up share capital | 4 |  | 4 |  |

Other reserves | 54,583 |  | 31,093 |  |

Retained earnings | 614,282 |  | 559,371 |  |

SHAREHOLDERS' FUNDS | 668,869 |  | 590,468 |  |

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

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

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 5 February 2026 and were signed on its behalf by:

P Buckle - Director

| Buckle & Partners Limited (Registered number: 03477830) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Buckle & Partners 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable of the company wealth management activities and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

| The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Computer equipment | - | 25% on reducing balance

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| 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 profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| Buckle & Partners Limited (Registered number: 03477830) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 433,838 |  |

| AMORTISATION

| At 1 January 2025 | 380,961 |  |

| Charge for year | 9,495 |  |

| At 31 December 2025 | 390,456 |  |

| NET BOOK VALUE

| At 31 December 2025 | 43,382 |  |

| At 31 December 2024 | 52,877 |  |

| Buckle & Partners Limited (Registered number: 03477830) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 15,544 |  |

| DEPRECIATION

| At 1 January 2025 | 11,832 |  |

| Charge for year | 930 |  |

| At 31 December 2025 | 12,762 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,782 |  |

| At 31 December 2024 | 3,712 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 January 2025 | 53,972 |  |

| Additions | 21,025 |  |

| Revaluations | 23,490 |  |

| At 31 December 2025 | 98,487 |  |

| NET BOOK VALUE

| At 31 December 2025 | 98,487 |  |

| At 31 December 2024 | 53,972 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2022 | 40,993 |  |

| Valuation in 2023 | (40,973 | ) |

| Valuation in 2024 | 31,073 |  |

| Valuation in 2025 | 23,490 |  |

| Cost | 43,904 |  |

98,487 |  |

| The fixed asset investments were valued on an open market basis on 31 December 2025 by St James Place .

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 72,713 |  | 83,698 |  |

| Other debtors | 519,727 |  | 460,420 |  |

592,440 |  | 544,118 |  |

| Buckle & Partners Limited (Registered number: 03477830) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | - |  | 11,257 |  |

| Taxation and social security | 80,661 |  | 58,797 |  |

| Other creditors | 47,570 |  | 46,566 |  |

128,231 |  | 116,620 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| P Buckle

| Balance outstanding at start of year | 75,837 |  | 73,009 |  |

| Amounts advanced | 157,390 |  | 181,380 |  |

| Amounts repaid | (140,038 | ) | (178,552 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 93,189 |  | 75,837 |  |

| Mrs S J Buckle

| Balance outstanding at start of year | 75,838 |  | 73,009 |  |

| Amounts advanced | 107,036 |  | 111,728 |  |

| Amounts repaid | (89,686 | ) | (108,899 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 93,188 |  | 75,838 |  |

| The maximum amount outstanding during the year and due to the company by Mr P Buckle was £189,945 and Mrs S Buckle was £109,018. No interest was paid during the year on either balance.

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed an amount of £184,836 (2024 £161,986) by Lifestyle Planning Limited, a company in which the directors hold a material interest.

| At the balance sheet date the company was owed an amount of £143,153 (2024 £143,153) by Fork in the Road Limited, a company in which the directors hold a material interest.

| At the balance sheet date the company owed an amount of £27,966 (2024 £27,966) to Buckle (Holdings) Limited, a company in which the directors hold a material interest.