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REGISTERED NUMBER: 00527081 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ADROIT GROUP LIMITED

| ADROIT GROUP LIMITED (REGISTERED NUMBER: 00527081) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ADROIT GROUP LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mrs H E Ryan

| Mrs R Jones

| SECRETARY: | W D Kelly FCA

| REGISTERED OFFICE: | Suite 6 Centre Court

| Vine Lane

| Halesowen

| West Midlands

| B63 3EB

| REGISTERED NUMBER: | 00527081 (England and Wales)

| ACCOUNTANTS: | Crombies Accountants Limited

| Chartered Accountants

| 34 Waterloo Road

| Wolverhampton

| West Midlands

| WV1 4DG

| ADROIT GROUP LIMITED (REGISTERED NUMBER: 00527081) |

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £'000 | £'000 | £'000 | £'000 |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investment property | 5 | 3,500 |  | 4,000 |  |

3,500 |  | 4,000 |  |

CURRENT ASSETS

Debtors | 6 | 6 |  | 15 |  |

Prepayments and accrued income | 20 |  | 13 |  |

Cash at bank | 142 |  | 145 |  |

168 |  | 173 |  |

CREDITORS

Amounts falling due within one year | 7 | 119 |  | 123 |  |

NET CURRENT ASSETS | 49 |  | 50 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,549 |  | 4,050 |  |

CAPITAL AND RESERVES

Called up share capital | 975 |  | 975 |  |

Fair value reserve | 8 | 1,611 |  | 2,128 |  |

Capital redemption reserve | 8 | 453 |  | 453 |  |

Retained earnings | 8 | 510 |  | 494 |  |

SHAREHOLDERS' FUNDS | 3,549 |  | 4,050 |  |

| ADROIT GROUP LIMITED (REGISTERED NUMBER: 00527081) |

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 26 November 2025 and were signed on its behalf by:

Mrs H E Ryan - Director

Mrs R Jones - Director

| ADROIT GROUP LIMITED (REGISTERED NUMBER: 00527081) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Adroit Group 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 rents, service and other charges receivable, 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.

| Equipment and motor vehicles | - | 20% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| 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.

| Operating leases

| Costs in respect of operating leases are charged to the profit and loss account on a straight line basis over the lease term.

| ADROIT GROUP LIMITED (REGISTERED NUMBER: 00527081) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Equipment

| and motor

| vehicles

£'000 |

| COST

| At 1 October 2024

| and 30 September 2025 | 7 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 7 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | INVESTMENT PROPERTY

| Total

£'000 |

| FAIR VALUE

| At 1 October 2024 | 4,000 |  |

| Additions | 17 |  |

| Revaluations | (517 | ) |

| At 30 September 2025 | 3,500 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,500 |  |

| At 30 September 2024 | 4,000 |  |

| Fair value at 30 September 2025 is represented by:

£'000 |

| Valuation in 2025 | (517 | ) |

| Cost | 4,017 |  |

3,500 |  |

| The investment properties have been valued on the following basis: The estimated amount for which an asset or liability should exchange on the valuation date between a willing buyer and a willing seller in an arms length transaction, after proper marketing and where the parties had each acted knowledgeably, prudently and without compulsion.

| ADROIT GROUP LIMITED (REGISTERED NUMBER: 00527081) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£'000 | £'000 |

| Trade debtors | 6 |  | 3 |  |

| Other debtors | - |  | 1 |  |

| Tax | - |  | 11 |  |

6 |  | 15 |  |

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

2025 | 2024 |

£'000 | £'000 |

| Trade creditors | 79 |  | 110 |  |

| Taxation and social security | 40 |  | 13 |  |

119 |  | 123 |  |

8. | RESERVES

| Fair |  | Capital |

| Retained |  | value |  | redemption |

| earnings |  | reserve |  | reserve |  | Totals

£'000 | £'000 | £'000 | £'000 |

| At 1 October 2024 | 494 |  | 2,128 |  | 453 |  | 3,075 |  |

| Deficit for the year | (426 | ) | (426 | ) |

| Dividends | (75 | ) | (75 | ) |

| Increase in the revaluation of

| properties in the year | 517 |  | - |  | - |  | 517 |  |

| Fair value adjustment | - |  | (517 | ) | - |  | (517 | ) |

| At 30 September 2025 | 510 |  | 1,611 |  | 453 |  | 2,574 |  |

9. | POST BALANCE SHEET EVENTS

| After the balance sheet date, on 21 November 2025, the company completed the sale of an investment property for a consideration of £2,000,000. As the sale was agreed after the year end, it is a non-adjusting event but a revaluation has been made to the carrying value of the property at the balance sheet date.