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Registered number: 03770605
Choicemortgages UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
TaxAssist Accountants
Hereward Offices
Cherry Holt Road
Bourne
Lincolnshire
PE10 9LA
Choicemortgages UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Choicemortgages UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03770605

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 670 |  | 2,070
Tangible Assets | 5 |  | 32,247 |  | 29,841
Investment Properties | 6 |  | 120,000 |  | 120,000
|  |  | 152,917 |  | 151,911
CURRENT ASSETS
Debtors | 7 | 28,202 |  | 7,407 |
Cash at bank and in hand |  | 132,820 |  | 149,453 |
|  | 161,022 |  | 156,860 |
Creditors: Amounts Falling Due Within One Year | 8 | (29,762 ) |  | (31,229 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 131,260 |  | 125,631
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 284,177 |  | 277,542
NET ASSETS |  |  | 284,177 |  | 277,542
CAPITAL AND RESERVES
Called up share capital | 9 |  | 106 |  | 106
Fair value reserve | 11 |  | 38,242 |  | 38,242
Profit and Loss Account |  |  | 245,829 |  | 239,194
SHAREHOLDERS' FUNDS |  |  | 284,177 |  | 277,542

Page 1
Page 2
Choicemortgages UK Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Nicola Bentman Director
26 January 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Choicemortgages UK Limited
Statement of Changes in Equity
For The Year Ended 31 December 2025
Statement of Changes in Equity

| Share Capital | Fair value reserve | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 1 January 2024 | 106 | 38,242 | 220,001 | 258,349
Profit for the year and total comprehensive income | - | - | 87,693 | 87,693
Dividends paid | - | - | (68,500) | (68,500)
As at 31 December 2024 and 1 January 2025 | 106 | 38,242 | 239,194 | 277,542
Profit for the year and total comprehensive income | - | - | 83,135 | 83,135
Dividends paid | - | - | (76,500) | (76,500)
As at 31 December 2025 | 106 | 38,242 | 245,829 | 284,177

Page 3
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Choicemortgages UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Choicemortgages UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03770605 . The registered office is 10 Red Lion Street, Stamford, Lincolnshire, PE9 1PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business in 2002 and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 25 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 10% reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Choicemortgages UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 35,000
As at 31 December 2025 | 35,000
Amortisation
As at 1 January 2025 | 32,930
Provided during the period | 1,400
As at 31 December 2025 | 34,330
Net Book Value
As at 31 December 2025 | 670
As at 1 January 2025 | 2,070

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 188,373
Additions | 3,278
As at 31 December 2025 | 191,651
Depreciation
As at 1 January 2025 | 158,532
Provided during the period | 872
As at 31 December 2025 | 159,404
Net Book Value
As at 31 December 2025 | 32,247
As at 1 January 2025 | 29,841

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 120,000

Page 5
Page 6
Choicemortgages UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 595 |  | 300
Other debtors | 34,707 |  | 13,761
| 35,302 |  | 14,061
Due after more than one year
Other debtors | (7,100) |  | (6,654)
| 28,202 |  | 7,407

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,531 |  | 883
Other creditors | 3,546 |  | 2,290
Taxation and social security | 24,685 |  | 28,056
| 29,762 |  | 31,229

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 106 |  | 106

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 76,500 |  | 68,500

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 38,242 | 239,194
Profit for the year and total comprehensive income | - | 83,135
Dividends paid | - | (76,500)
As at 31 December 2025 | 38,242 | 245,829

Page 6