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REGISTERED NUMBER: SC813110 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 10 JUNE 2024 TO 30 JUNE 2025 |

| FOR |

| INTELLIGENT CUSTOMER MANAGEMENT LTD |

INTELLIGENT CUSTOMER MANAGEMENT LTD (REGISTERED NUMBER: SC813110) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 10 JUNE 2024 TO 30 JUNE 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| INTELLIGENT CUSTOMER MANAGEMENT LTD |

COMPANY INFORMATION

for the period 10 JUNE 2024 TO 30 JUNE 2025

| DIRECTORS: | K L Inch

| R A E Stuart

| REGISTERED OFFICE: | 4th Floor Atlantic House

| 1a Cadogan Street

| Glasgow

| G26QE

| REGISTERED NUMBER: | SC813110 (Scotland)

| ACCOUNTANTS: | Thomas Barrie & Co LLP

| Atlantic House

| 1a Cadogan Street

| Glasgow

| G2 6QE

INTELLIGENT CUSTOMER MANAGEMENT LTD (REGISTERED NUMBER: SC813110) |

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| Notes | £ |

| CURRENT ASSETS

| Debtors | 4 | 100 |  |

| CREDITORS

| Amounts falling due within one year | 5 | (3,289 | ) |

| NET CURRENT LIABILITIES | (3,189 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (3,189 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | (3,289 | ) |

(3,189 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 9 March 2026 and were signed on its behalf by:

K L Inch - Director

R A E Stuart - Director

INTELLIGENT CUSTOMER MANAGEMENT LTD (REGISTERED NUMBER: SC813110) |

NOTES TO THE FINANCIAL STATEMENTS

for the period 10 JUNE 2024 TO 30 JUNE 2025

1. | STATUTORY INFORMATION

| Intelligent Customer Management Ltd, is a private company, limited by shares, registered in Scotland, registration number SC813110. The registered office is Atlantic House, 4th Floor, 1A Cadogan Street, Glasgow, G2 6QE.

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.

| The presentational and functional currency of the financial statements is Pounds Sterling (£).

| Significant judgements and estimates

| In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

| There are no significant judgements or estimates used in the preparation of these accounts.

| Financial instruments

| The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price.

| Taxation

| Taxation for the period 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was NIL.

INTELLIGENT CUSTOMER MANAGEMENT LTD (REGISTERED NUMBER: SC813110) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 10 JUNE 2024 TO 30 JUNE 2025

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

£ |

| Other debtors | 100 |  |

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

£ |

| Amounts owed to group undertakings | 3,289 |  |