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REGISTERED NUMBER: 09678609 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Swift ACI Holdings Limited

| Swift ACI Holdings Limited (Registered number: 09678609) |

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Swift ACI Holdings Limited |

Company Information

for the year ended 31 July 2025

| DIRECTORS: | Mrs S C J Morrall

| G Morrall

| REGISTERED OFFICE: | Unit 8

| Caroline Point

| 62 Caroline Street

| Birmingham

| West Midlands

| B3 1UF

| REGISTERED NUMBER: | 09678609 (England and Wales)

| ACCOUNTANTS: | Pinfields Limited

| Chartered Accountants

| Meryll House

| 57 Worcester Road

| Bromsgrove

| Worcestershire

| B61 7DN

| Swift ACI Holdings Limited (Registered number: 09678609) |

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 813,018 |  | 813,018 |  |

CREDITORS

Amounts falling due within one year | 5 | 769,181 |  | 769,181 |  |

NET CURRENT LIABILITIES | (769,181 | ) | (769,181 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 43,837 |  | 43,837 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 43,637 |  | 43,637 |  |

43,837 |  | 43,837 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| Swift ACI Holdings Limited (Registered number: 09678609) |

Balance Sheet - continued

31 July 2025

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 9 April 2026 and were signed on its behalf by:

G Morrall - Director

| Swift ACI Holdings Limited (Registered number: 09678609) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Swift ACI Holdings 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 FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been under the historical cost convention, modified to include the revaluation of investment in subsidiaries.

| The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

| Fixed asset investments

| Interest in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss, During the year the investment in the subsidiaries have been included at fair value.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operation policies of the entity so as to obtain benefits from its activities.

| An associate is an entity being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

| Entities in which the company has long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

| 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.

| Swift ACI Holdings Limited (Registered number: 09678609) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 instrument.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously,

| 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.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Equity instuments

| 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.

| Swift ACI Holdings Limited (Registered number: 09678609) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably

| committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 August 2024

| and 31 July 2025 | 813,018 |  |

| NET BOOK VALUE

| At 31 July 2025 | 813,018 |  |

| At 31 July 2024 | 813,018 |  |

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

| Shares in

| group

| undertakings

£ |

| Cost | 813,018 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts owed to associates | 669,181 |  | 669,181 |  |

| Other creditors | 100,000 |  | 100,000 |  |

769,181 |  | 769,181 |  |

| Swift ACI Holdings Limited (Registered number: 09678609) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| Other creditors £100,000 (2024 £100,000) is a balance due to G Morrall.The director has indicated that they do not intend to seek repayment in the next twelve months, of this interest free loan.