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REGISTERED NUMBER: 07903323 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Swift ACI Limited

| Swift ACI Limited (Registered number: 07903323) |

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 Limited |

Company Information

for the year ended 31 July 2025

| DIRECTORS: | J Edwards

| Mrs S C J Morrall

| G Morrall

| M Darby

| REGISTERED OFFICE: | Unit 8

| Caroline Court

| 62 Caroline Street

| Birmingham

| West Midlands

| B3 1UF

| REGISTERED NUMBER: | 07903323 (England and Wales)

| ACCOUNTANTS: | Pinfields Limited

| Chartered Accountants

| Meryll House

| 57 Worcester Road

| Bromsgrove

| Worcestershire

| B61 7DN

| Swift ACI Limited (Registered number: 07903323) |

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,110 |  | 6,687 |  |

CURRENT ASSETS

Debtors | 5 | 859,764 |  | 946,933 |  |

Cash at bank and in hand | 214,768 |  | 44,454 |  |

1,074,532 |  | 991,387 |  |

CREDITORS

Amounts falling due within one year | 6 | 322,977 |  | 413,856 |  |

NET CURRENT ASSETS | 751,555 |  | 577,531 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 760,665 |  | 584,218 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 266,667 |  | 254,364 |  |

NET ASSETS | 493,998 |  | 329,854 |  |

CAPITAL AND RESERVES

Called up share capital | 530,100 |  | 530,100 |  |

Share premium | 40,000 |  | 40,000 |  |

Retained earnings | (76,102 | ) | (240,246 | ) |

493,998 |  | 329,854 |  |

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 Limited (Registered number: 07903323) |

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 Limited (Registered number: 07903323) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | STATUTORY INFORMATION

| Swift ACI 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 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.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from contracts for the provision of professional services is recognised be reference to the stage of completion when the stage is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Swift ACI Limited (Registered number: 07903323) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Fixtures, fittings & equipment |  | 25% straight line |  |

| Computer equipment |  | 33% straight line |  |

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered and impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future in cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| 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 withing borrowings in current liabilities.

| Swift ACI Limited (Registered number: 07903323) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| 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.

| 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 p[art 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.

| Swift ACI Limited (Registered number: 07903323) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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 instruments.

| 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 and 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 instruments is any contract that evidences a residual interest 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 year are nt amortised.

| Debt instrument are subsequently carried at amortised costs, 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 instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction cost. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company,

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 53 (2024 - 43 ) .

| Swift ACI Limited (Registered number: 07903323) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 37,922 |  | 43,359 |  | 81,281 |  |

| Additions | 9,498 |  | - |  | 9,498 |  |

| At 31 July 2025 | 47,420 |  | 43,359 |  | 90,779 |  |

| DEPRECIATION

| At 1 August 2024 | 34,622 |  | 39,972 |  | 74,594 |  |

| Charge for year | 4,823 |  | 2,252 |  | 7,075 |  |

| At 31 July 2025 | 39,445 |  | 42,224 |  | 81,669 |  |

| NET BOOK VALUE

| At 31 July 2025 | 7,975 |  | 1,135 |  | 9,110 |  |

| At 31 July 2024 | 3,300 |  | 3,387 |  | 6,687 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 610,963 |  | 508,192 |  |

| Other debtors | 118,849 |  | 240,602 |  |

| Deferred tax asset | 13,710 |  | 86,431 |  |

| Prepayments | 116,242 |  | 111,708 |  |

859,764 |  | 946,933 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 108,237 |  |

| Other loans | 116,667 |  | 66,668 |  |

| Trade creditors | 66,455 |  | 53,235 |  |

| Social security and other taxes | 48,085 |  | 59,118 |  |

| Other creditors | 51,698 |  | 78,001 |  |

| Accrued expenses | 30,072 |  | 48,597 |  |

322,977 |  | 413,856 |  |

| Swift ACI Limited (Registered number: 07903323) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | - |  | 21,032 |  |

| Other loans | 266,667 |  | 133,332 |  |

| Directors' loan accounts | - |  | 100,000 |  |

266,667 |  | 254,364 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Other loans | 383,334 |  | 200,000 |  |

| Other loans are secured by way of fixed and floating charges dated 23 July 2025 and 16 October 2023.

9. | DEFERRED TAX

£ |

| Balance at 1 August 2024 | (86,431 | ) |

| Provided during year | 72,721 |  |

| Balance at 31 July 2025 | (13,710 | ) |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.7.25 |  | 31.7.24

£ | £ |

| G Morrall

| Balance outstanding at start of year | 165,264 |  | 432 |  |

| Amounts advanced | 173,061 |  | 370,147 |  |

| Amounts repaid | (341,260 | ) | (205,315 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (2,935 | ) | 165,264 |  |