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REGISTERED NUMBER: 03137684 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CORINTHIAN UK LIMITED

CORINTHIAN UK LIMITED (REGISTERED NUMBER: 03137684)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

CORINTHIAN UK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr A Balado

| SECRETARY: | Ms A J O'Neil

| REGISTERED OFFICE: | 55 Loudoun Rd

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 03137684 (England and Wales)

| ACCOUNTANTS: | MGR MAP Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

CORINTHIAN UK LIMITED (REGISTERED NUMBER: 03137684)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 369 |  | 461 |  |

CURRENT ASSETS

Debtors | 5 | 15,573 |  | 11,505 |  |

Cash at bank | 10,024 |  | - |  |

25,597 |  | 11,505 |  |

CREDITORS

Amounts falling due within one year | 6 | (25,508 | ) | (11,801 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 89 |  | (296 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 458 |  | 165 |  |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 101 |  |

Retained earnings | 357 |  | 64 |  |

458 |  | 165 |  |

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 March 2026 and were signed by:

Mr A Balado - Director

CORINTHIAN UK LIMITED (REGISTERED NUMBER: 03137684)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Corinthian UK 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% on cost

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to

| determine whether there is any indication that those assets have suffered an impairment loss. If any such

| indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the

| impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset,

| the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

CORINTHIAN UK LIMITED (REGISTERED NUMBER: 03137684)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company

| becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at

| transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual

| arrangements entered into. An equity instrument is any contract that evidences a residual interest in the

| assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

| shares that are classified as debt, are initially recognised at transaction price unless the arrangement

| constitutes a financing transaction, where the debt instrument is measured at the present value of the future

| payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are

| not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Taxation

| The tax expense represents the sum of the tax currently payable and deferred tax.

| Current tax

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as

| reported in the income statement because it excludes items of income or expense that are taxable or

| deductible in other years and it further excludes 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

| reporting end date.

| Deferred tax

| Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are

| recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax

| liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference

| arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects

| neither the tax profit nor the accounting profit.

CORINTHIAN UK LIMITED (REGISTERED NUMBER: 03137684)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in

| foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising

| on translation in the period are included in profit or loss.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with

| banks, other short-term liquid investments with original maturities of three months or less, and bank

| overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Employee benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 18,829 |  | 2,871 |  | 21,700 |  |

| DEPRECIATION

| At 1 January 2025 | 18,368 |  | 2,871 |  | 21,239 |  |

| Charge for year | 92 |  | - |  | 92 |  |

| At 31 December 2025 | 18,460 |  | 2,871 |  | 21,331 |  |

| NET BOOK VALUE

| At 31 December 2025 | 369 |  | - |  | 369 |  |

| At 31 December 2024 | 461 |  | - |  | 461 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 15,573 |  | 11,505 |  |

CORINTHIAN UK LIMITED (REGISTERED NUMBER: 03137684)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | - |  | 3,397 |  |

| Trade creditors | 840 |  | - |  |

| Taxation and social security | 9,668 |  | 6,758 |  |

| Other creditors | 15,000 |  | 1,646 |  |

25,508 |  | 11,801 |  |

7. | CONTINGENT LIABILITIES

| The director was not aware of the existence of any contingent liabilities at the year end.

8. | DIRECTORS’ TRANSACTIONS

| Dividends totalling £40,583 (2024 - £22,344) were paid in the year in respect of shares held by the director.