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REGISTERED NUMBER: 03989521 (England and Wales)

Disabled Enabled Limited

Trading as

AccessAble

Unaudited Financial Statements for the Year Ended 31 May 2025

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Disabled Enabled Limited |

| Trading as AccessAble |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Dr J J G Burke

| Prof G Jessup

| D Livermore

| A L Nelson

| REGISTERED OFFICE: | Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| REGISTERED NUMBER: | 03989521 (England and Wales)

| ACCOUNTANTS: | Braceys Accountants Limited

| Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Balance Sheet

31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 30,278 |  | 57,135 |  |

30,278 |  | 57,135 |  |

CURRENT ASSETS

Debtors | 7 | 1,113,036 |  | 1,014,120 |  |

Cash and cash equivalents | 1,118,740 |  | 1,620,545 |  |

2,231,776 |  | 2,634,665 |  |

CREDITORS

Amounts falling due within one year | 8 | (958,555 | ) | (1,197,750 | ) |

NET CURRENT ASSETS | 1,273,221 |  | 1,436,915 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,303,499 |  | 1,494,050 |  |

PROVISIONS FOR LIABILITIES | 10 | - |  | (477 | ) |

NET ASSETS | 1,303,499 |  | 1,493,573 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 59,800 |  | 59,800 |  |

Capital redemption reserve | 200 |  | 200 |  |

Retained earnings | 1,243,499 |  | 1,433,573 |  |

SHAREHOLDERS' FUNDS | 1,303,499 |  | 1,493,573 |  |

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

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

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Balance Sheet - continued

31 May 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 24 February 2026 and were signed on its behalf by:

Dr J J G Burke - Director

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Disabled Enabled 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.

| 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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Amounts are rounded to nearest £1.

| Summary of significant accounting policies and key accounting estimates

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| Judgements

| 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.

| Revenue recognition

| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, 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 specific criteria have been met for each of the company's activities.

| Where amounts are invoiced for a period that spans the month end then an amount appropriately deferred and released as the work is performed.

| Intangible assets

| Intangible assets consist of internally generated software. The amounts are recorded at cost, depreciation is charged against the asset to write off over its useful economic life. Each year an impairment review is carried out and any impairments would be written off to the profit and loss as and when it occurs.

| Amortisation

| Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

| Asset Class |  | Amortisation method and rate |  |

| Internally generated software development costs |  | 20% straight line |  |

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| Depreciation

| Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

| Asset class |  | Depreciation method and rate |  |

| Furniture and fittings |  | Between 1 and 4 years |  |

| Computer equipment |  | Between 1 and 4 years |  |

| Taxation

| Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income

| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted by the reporting date in the countries where the company operates and generates taxable income.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Development costs

| Research expenditure is written off in the period in which it is incurred.

| Development expenditure incurred is capitalised as an intangible asset only when all the following criteria are met.

| - It is technically feasible to complete the intangible asset so that it will be available for use or sale; |

| - There is the intention to complete the intangible asset and use or sell it; |

| - There is the ability to use or sell the intangible asset; |

| - The use or sale of the intangible asset will generate probable future economic benefits; |

| - There are adequate technical, financial and other resources available to complete the development and |

| to use or sell the intangible asset; and |

| - The expenditure attributable to the intangible asset during its development can be measured reliably. |

| Expenditure that does not meet the above criteria is expenses as incurred.

| Foreign currency transactions and balances

| Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

| Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

| Leases

| Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged in the profit or loss on a straight-line basis over the period of the lease.

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

| Contributions to defined contributions plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

| Going concern

| The financial statements have been prepared on a going concern basis.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Trade debtors

| Trade debtors are amounts due from customers for services performed in the ordinary course of business.

| Trade debtors are recognised at the transaction price. Amounts are reviewed periodically and amounts are written off to the profit and loss account where not considered recoverable.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at lease twelve months after the reporting date. If there is an unconditional right to defer settlement for at lease twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 105 (2024 - 103 ) .

5. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 125,230 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 125,230 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 177,204 |  |

| Additions | 6,468 |  |

| Disposals | (45,494 | ) |

| At 31 May 2025 | 138,178 |  |

| DEPRECIATION

| At 1 June 2024 | 120,069 |  |

| Charge for year | 32,406 |  |

| Eliminated on disposal | (44,575 | ) |

| At 31 May 2025 | 107,900 |  |

| NET BOOK VALUE

| At 31 May 2025 | 30,278 |  |

| At 31 May 2024 | 57,135 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 708,024 |  | 970,877 |  |

| Other debtors | 56,050 |  | 5,206 |  |

| Owed by related parties | 321,114 |  | - |  |

| Deferred tax asset | 6,138 |  | - |  |

| Prepayments | 21,710 |  | 38,037 |  |

1,113,036 |  | 1,014,120 |  |

| Other debtors include a corporation tax refund of £51,548 arising from the carry back of trading losses in the current year.

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

2025 | 2024 |

£ | £ |

| Trade creditors | 22,906 |  | 32,023 |  |

| Taxation and social security | 287,960 |  | 401,444 |  |

| Other creditors | 78,303 |  | 89,292 |  |

| Accruals and deferred income | 569,386 |  | 674,991 |  |

958,555 |  | 1,197,750 |  |

9. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 31,020 |  | 54,021 |  |

| Between one and five years | 18,838 |  | 22,877 |  |

49,858 |  | 76,898 |  |

| Disabled Enabled Limited (Registered number: 03989521) |

| Trading as AccessAble |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

10. | PROVISIONS FOR LIABILITIES

2024 |

£ |

| Deferred tax | 477 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 477 |  |

| Credit to Income Statement during year | (6,615 | ) |

| Balance at 31 May 2025 | (6,138 | ) |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 59,800 | Ordinary shares | 1 | 59,800 |  | 59,800 |  |

12. | SECURED DEBT

| There is a fixed and floating charge held over the assets of the company in favour of National Westminster Bank PLC, dated 14 April 2004.

13. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company was owed £321,114 (2024: £Nil) from AccessAbleUSA INC, a fellow subsidiary company. Interest is charged on the loan amount (£252,644) at the Secured Overnight Financing Rate, which is obtained from the Federal Reserve Bank of New York. There are no terms for repayment of the loan. The remaining amount arises under normal trading terms and no interest is charged.

14. | PARENT AND ULTIMATE PARENT UNDERTAKING

| The parent company is DisabledGo Ltd. The ultimate controlling party is Dr J J G Burke by virtue of his holding in the parent company.