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REGISTERED NUMBER: 02078524 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ACTION INFORMATION TECHNOLOGIES LIMITED

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ACTION INFORMATION TECHNOLOGIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | M A W Prior

| REGISTERED OFFICE: | The Threshing Barn

| Chain Lane

| Coed-y-Go

| Oswestry

| Shropshire

| SY10 9AD

| REGISTERED NUMBER: | 02078524 (England and Wales)

| ACCOUNTANTS: | Crombies Accountants Limited

| Chartered Accountants

| 34 Waterloo Road

| Wolverhampton

| West Midlands

| WV1 4DG

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 387 |  | - |  |

Investments | 5 | 671,651 |  | 570,985 |  |

672,038 |  | 570,985 |  |

CURRENT ASSETS

Debtors | 6 | 55,753 |  | 61,940 |  |

Cash at bank | 6,643 |  | 7,979 |  |

62,396 |  | 69,919 |  |

CREDITORS

Amounts falling due within one year | 7 | 208,661 |  | 229,285 |  |

NET CURRENT LIABILITIES | (146,265 | ) | (159,366 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 525,773 |  | 411,619 |  |

PROVISIONS FOR LIABILITIES | 8 | 66,062 |  | 40,881 |  |

NET ASSETS | 459,711 |  | 370,738 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 473,270 |  | 372,604 |  |

Retained earnings | 9 | (13,659 | ) | (1,966 | ) |

SHAREHOLDERS' FUNDS | 459,711 |  | 370,738 |  |

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 26 February 2026 and were signed by:

M A W Prior - Director

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Action Information Technologies 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. | 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced value of goods and services, excluding value added tax.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on 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 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 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 statement of financial position 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.

| Investments

| Investments are included at fair value.

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 7,701 |  | 9,839 |  | 17,540 |  |

| Additions | - |  | 391 |  | 391 |  |

| At 31 October 2025 | 7,701 |  | 10,230 |  | 17,931 |  |

| DEPRECIATION

| At 1 November 2024 | 7,701 |  | 9,839 |  | 17,540 |  |

| Charge for year | - |  | 4 |  | 4 |  |

| At 31 October 2025 | 7,701 |  | 9,843 |  | 17,544 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  | 387 |  | 387 |  |

| At 31 October 2024 | - |  | - |  | - |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 November 2024 | 570,985 |  |

| Revaluations | 100,666 |  |

| At 31 October 2025 | 671,651 |  |

| NET BOOK VALUE

| At 31 October 2025 | 671,651 |  |

| At 31 October 2024 | 570,985 |  |

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 October 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2018 | 259,842 |  |

| Valuation in 2019 | 36,601 |  |

| Valuation in 2020 | (1,802 | ) |

| Valuation in 2021 | 94,795 |  |

| Valuation in 2022 | (55,187 | ) |

| Valuation in 2023 | 24,561 |  |

| Valuation in 2024 | 54,675 |  |

| Valuation in 2025 | 100,666 |  |

| Cost | 157,500 |  |

671,651 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 55,753 |  | 61,940 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,801 |  | 1,801 |  |

| VAT | 4,848 |  | 4,938 |  |

| Other creditors | 45 |  | - |  |

| Directors' current accounts | 201,967 |  | 222,546 |  |

208,661 |  | 229,285 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Other timing differences | 66,062 |  | 40,881 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 40,881 |  |

| Fair value adjustment | 25,181 |  |

| Balance at 31 October 2025 | 66,062 |  |

ACTION INFORMATION TECHNOLOGIES LIMITED (REGISTERED NUMBER: 02078524) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

9. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | (1,966 | ) | 372,604 |  | 370,638 |  |

| Profit for the year | 93,473 |  | 93,473 |  |

| Dividends | (4,500 | ) | (4,500 | ) |

| Fair value adjustment | (100,666 | ) | 100,666 |  | - |  |

| At 31 October 2025 | (13,659 | ) | 473,270 |  | 459,611 |  |

| Deferred tax of £66,062 (2024 - £40,881) is included in the reserves for the current and previous year.