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REGISTERED NUMBER: NI649309 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

KMC Wealth Management Ltd

KMC Wealth Management Ltd (Registered number: NI649309)

Contents of the Financial Statements

for the Year Ended 28 February 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

KMC Wealth Management Ltd

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | J S T McCombe

| REGISTERED OFFICE: | The Enterprise Hub

| NW Business Complex

| Skeoge Industrial Estate

| Derry

| Co. Londonderry

| BT48 8SE

| REGISTERED NUMBER: | NI649309 (Northern Ireland)

| ACCOUNTANTS: | Lynn Drake & Co Ltd

| Chartered Accountants

| 1st Floor

| 34 B-D Main Street

| Moira

| Co. Armagh

| BT67 0LE

KMC Wealth Management Ltd (Registered number: NI649309)

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 960,051 |  | 885,051 |  |

Tangible assets | 6 | 5,695 |  | 2,752 |  |

965,746 |  | 887,803 |  |

CURRENT ASSETS

Debtors | 7 | 22,273 |  | 72,214 |  |

Cash at bank | - |  | 1 |  |

22,273 |  | 72,215 |  |

CREDITORS

Amounts falling due within one year | 8 | 298,489 |  | 289,543 |  |

NET CURRENT LIABILITIES | (276,216 | ) | (217,328 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 689,530 |  | 670,475 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (606,879 | ) | (667,024 | ) |

PROVISIONS FOR LIABILITIES | 10 | (1,321 | ) | (536 | ) |

NET ASSETS | 81,330 |  | 2,915 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 81,230 |  | 2,815 |  |

SHAREHOLDERS' FUNDS | 81,330 |  | 2,915 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

KMC Wealth Management Ltd (Registered number: NI649309)

Balance Sheet - continued

28 February 2026

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 19 March 2026 and were signed by:

J S T McCombe - Director

KMC Wealth Management Ltd (Registered number: NI649309)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| KMC Wealth Management Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

| Turnover

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

| Goodwill

| Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 20 years. Provision is made for any impairment.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Financial instruments

| 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 ar recognised in the profit and loss account in other administrative expenses.

| 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.

KMC Wealth Management Ltd (Registered number: NI649309)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2025 - 6 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025 | 885,051 |  |

| Additions | 75,000 |  |

| At 28 February 2026 | 960,051 |  |

| NET BOOK VALUE

| At 28 February 2026 | 960,051 |  |

| At 28 February 2025 | 885,051 |  |

KMC Wealth Management Ltd (Registered number: NI649309)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025 | 9,353 |  |

| Additions | 6,667 |  |

| Disposals | (9,353 | ) |

| At 28 February 2026 | 6,667 |  |

| DEPRECIATION

| At 1 March 2025 | 6,601 |  |

| Charge for year | 972 |  |

| Eliminated on disposal | (6,601 | ) |

| At 28 February 2026 | 972 |  |

| NET BOOK VALUE

| At 28 February 2026 | 5,695 |  |

| At 28 February 2025 | 2,752 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade debtors | 22,273 |  | 22,505 |  |

| Directors' current accounts | - |  | 49,709 |  |

22,273 |  | 72,214 |  |

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

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans and overdrafts | 17,131 |  | 18,021 |  |

| SJP loans | 74,977 |  | 75,620 |  |

| Funding Circle loan | 26,607 |  | 11,638 |  |

| Trade creditors | 24,364 |  | 18,946 |  |

| Tax | 70,054 |  | 35,534 |  |

| Social security and other taxes | 7,050 |  | 28,208 |  |

| Pension creditor | 206 |  | 173 |  |

| Other creditors | 68,933 |  | 69,024 |  |

| Mirtna Management Ltd | 4,672 |  | 27,601 |  |

| Directors' current accounts | 427 |  | - |  |

| Accrued expenses | 4,068 |  | 4,778 |  |

298,489 |  | 289,543 |  |

KMC Wealth Management Ltd (Registered number: NI649309)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans - 1-2 years | 5,556 |  | 5,556 |  |

| Bank loans - 2-5 years | 15,278 |  | 16,667 |  |

| Bank loans more 5 yr by instal | - |  | 4,167 |  |

| SJP loans - 1-2 years | 74,977 |  | 74,977 |  |

| SJP loans - 2-5 years | 224,931 |  | 224,931 |  |

| SJP loans more 5yrs instal | 286,137 |  | 340,726 |  |

606,879 |  | 667,024 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 4,167 |  |

| SJP loans more 5yrs instal | 286,137 |  | 340,726 |  |

286,137 |  | 344,893 |  |

10. | PROVISIONS FOR LIABILITIES

| 28.2.26 |  | 28.2.25

£ | £ |

| Deferred tax

| Accelerated capital allowances | 1,321 |  | 536 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2025 | 536 |  |

| Charge to Statement of Income and Retained Earnings during year | 785 |  |

| Balance at 28 February 2026 | 1,321 |  |