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REGISTERED NUMBER: 07644580 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

GILES COHEN BA LTD.

| GILES COHEN BA LTD. (REGISTERED NUMBER: 07644580) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| GILES COHEN BA LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | G Cohen

| REGISTERED OFFICE: | 4th Floor

| Charles House

| 108-110 Finchley Road

| London

| NW3 5JJ

| REGISTERED NUMBER: | 07644580 (England and Wales)

| ACCOUNTANTS: | Numera Partners LLP

| 4th Floor

| Charles House

| 108-110 Finchley Road

| London

| NW3 5JJ

| GILES COHEN BA LTD. (REGISTERED NUMBER: 07644580) |

BALANCE SHEET

31 JULY 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 807 |  | 944 |  |

Investments | 5 | 1,170,000 |  | 1,170,000 |  |

1,170,807 |  | 1,170,944 |  |

CURRENT ASSETS

Debtors | 6 | 840,492 |  | 763,734 |  |

Cash in hand | 1 |  | 1 |  |

840,493 |  | 763,735 |  |

CREDITORS

Amounts falling due within one year | 7 | - |  | 139,297 |  |

NET CURRENT ASSETS | 840,493 |  | 624,438 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,011,300 |  | 1,795,382 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,011,200 |  | 1,795,282 |  |

2,011,300 |  | 1,795,382 |  |

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

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

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 director and authorised for issue on 3 March 2026 and were signed by:

G Cohen - Director

| GILES COHEN BA LTD. (REGISTERED NUMBER: 07644580) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Giles Cohen BA Ltd. 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 company is Pound Sterling (£). Amounts are rounded to the nearest £.

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.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on reducing balance

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 2,043 |  |

| DEPRECIATION

| At 1 August 2024 | 1,099 |  |

| Charge for year | 137 |  |

| At 31 July 2025 | 1,236 |  |

| NET BOOK VALUE

| At 31 July 2025 | 807 |  |

| At 31 July 2024 | 944 |  |

| GILES COHEN BA LTD. (REGISTERED NUMBER: 07644580) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1,170,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,170,000 |  |

| At 31 July 2024 | 1,170,000 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts owed by group undertakings | 468,602 |  | 420,585 |  |

| Other debtors | 371,890 |  | 343,149 |  |

840,492 |  | 763,734 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Taxation and social security | - |  | 139,297 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

| 31.7.25 |  | 31.7.24

£ | £ |

| G Cohen

| Balance outstanding at start of year | 343,149 |  | 308,782 |  |

| Amounts advanced | 396,517 |  | 359,178 |  |

| Amounts repaid | (367,776 | ) | (324,811 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 371,890 |  | 343,149 |  |

9. | RELATED PARTY DISCLOSURES

| Included in debtors due within one year is an amount of £468,602 (2024: £420,585) owed by a connected LLP. The company is a member of the LLP.