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REGISTERED NUMBER: 12004626 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| COLLEGIATE AC GROUP LTD |

COLLEGIATE AC GROUP LTD (REGISTERED NUMBER: 12004626)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

COLLEGIATE AC GROUP LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mr R Clothier

| Mrs M L Cuanalo

| Mr H L Cuanalo

| REGISTERED OFFICE: | Unit 3, Old Estate Yard

| High Street

| East Hendred

| Wantage

| Oxfordshire

| OX12 8JY

| REGISTERED NUMBER: | 12004626 (England and Wales)

COLLEGIATE AC GROUP LTD (REGISTERED NUMBER: 12004626)

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 11,784 |  | 9,162 |  |

Investments | 6 | 974,000 |  | 940,665 |  |

985,784 |  | 949,827 |  |

CURRENT ASSETS

Debtors | 7 | 447,651 |  | 460,363 |  |

Cash at bank | 197,736 |  | 64,448 |  |

645,387 |  | 524,811 |  |

CREDITORS

Amounts falling due within one year | 8 | 995,920 |  | 896,291 |  |

NET CURRENT LIABILITIES | (350,533 | ) | (371,480 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 635,251 |  | 578,347 |  |

PROVISIONS FOR LIABILITIES | 2,946 |  | 2,290 |  |

NET ASSETS | 632,305 |  | 576,057 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 631,305 |  | 575,057 |  |

SHAREHOLDERS' FUNDS | 632,305 |  | 576,057 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

Mr H L Cuanalo - Director

COLLEGIATE AC GROUP LTD (REGISTERED NUMBER: 12004626)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Collegiate AC Group 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 financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Preparation of consolidated financial statements

| The financial statements contain information about Collegiate AC Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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.

| Office equipment | - | 25% on reducing balance

| All fixed assets are initially recorded at cost.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

COLLEGIATE AC GROUP LTD (REGISTERED NUMBER: 12004626)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in administrative expenses.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 6 ) .

5. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1 September 2024 | 15,979 |  |

| Additions | 8,128 |  |

| Disposals | (8,422 | ) |

| At 31 August 2025 | 15,685 |  |

| DEPRECIATION

| At 1 September 2024 | 6,817 |  |

| Charge for year | 1,800 |  |

| Eliminated on disposal | (4,716 | ) |

| At 31 August 2025 | 3,901 |  |

| NET BOOK VALUE

| At 31 August 2025 | 11,784 |  |

| At 31 August 2024 | 9,162 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 12,457 |  | 928,208 |  | 940,665 |  |

| Additions | - |  | 33,335 |  | 33,335 |  |

| At 31 August 2025 | 12,457 |  | 961,543 |  | 974,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 12,457 |  | 961,543 |  | 974,000 |  |

| At 31 August 2024 | 12,457 |  | 928,208 |  | 940,665 |  |

COLLEGIATE AC GROUP LTD (REGISTERED NUMBER: 12004626)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 182,272 |  | 229,260 |  |

| Other debtors | 265,379 |  | 231,103 |  |

447,651 |  | 460,363 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 15,257 |  | 32,329 |  |

| Amounts owed to group undertakings | 13,381 |  | 13,381 |  |

| Taxation and social security | 146,391 |  | 312,214 |  |

| Other creditors | 820,891 |  | 538,367 |  |

995,920 |  | 896,291 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

10. | OTHER FINANCIAL COMMITMENTS

| Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £69,500 (2024: £nil).

| This amount is in relation to operating lease commitments which are payable over the next 3 years.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr H L Cuanalo

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 25,337 |  | 42,214 |  |

| Amounts repaid | - |  | (42,214 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 25,337 |  | - |  |

| The loan was unsecured and interest free with no specified repayment date.