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REGISTERED NUMBER: 08993103 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

May Business Consulting Ltd

| May Business Consulting Ltd (Registered number: 08993103) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| May Business Consulting Ltd |

Company Information

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M Mendes May

| A Sainz De La Cruz

| REGISTERED OFFICE: | 47B High Street

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1AA

| REGISTERED NUMBER: | 08993103 (England and Wales)

| AUDITORS: | Duncan & Toplis Audit Limited

| 14 London Road

| Newark

| Nottinghamshire

| NG24 1TW

| May Business Consulting Ltd (Registered number: 08993103) |

Balance Sheet

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 526 |  | 342,508 |  |

CURRENT ASSETS

Debtors | 5 | 797,071 |  | 1,061,623 |  |

Cash at bank | 428,849 |  | 951,875 |  |

1,225,920 |  | 2,013,498 |  |

CREDITORS

Amounts falling due within one year | 6 | 270,213 |  | 349,947 |  |

NET CURRENT ASSETS | 955,707 |  | 1,663,551 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 956,233 |  | 2,006,059 |  |

PROVISIONS FOR LIABILITIES | 132 |  | 567 |  |

NET ASSETS | 956,101 |  | 2,005,492 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10 |  | 10 |  |

Retained earnings | 956,091 |  | 2,005,482 |  |

SHAREHOLDERS' FUNDS | 956,101 |  | 2,005,492 |  |

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 Board of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by:

A Sainz De La Cruz - Director

| May Business Consulting Ltd (Registered number: 08993103) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| May Business Consulting Ltd 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Going concern

| The financial statements have been prepared on a going concern basis which assumes that the company is able to meet its obligations as they fall due for the reasonable future. The group provides support to the company wherever is required through it's own facilities.

| Turnover

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

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant & machinery | - | 15% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| May Business Consulting Ltd (Registered number: 08993103) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has chosen to adopt the FRS 102A in respect of financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision 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 costs 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 a 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 and loans from related companies 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 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.

| 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.

| 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.

| May Business Consulting Ltd (Registered number: 08993103) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 15 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant & |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 357,793 |  | 1,560 |  | 975 |  | 4,357 |  | 364,685 |  |

| Disposals | (357,793 | ) | (1,560 | ) | (975 | ) | - |  | (360,328 | ) |

| At 31 December 2025 | - |  | - |  | - |  | 4,357 |  | 4,357 |  |

| DEPRECIATION

| At 1 January 2025 | 17,554 |  | 664 |  | 487 |  | 3,472 |  | 22,177 |  |

| Charge for year | 1,549 |  | 62 |  | 65 |  | 359 |  | 2,035 |  |

| Eliminated on disposal | (19,103 | ) | (726 | ) | (552 | ) | - |  | (20,381 | ) |

| At 31 December 2025 | - |  | - |  | - |  | 3,831 |  | 3,831 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  | 526 |  | 526 |  |

| At 31 December 2024 | 340,239 |  | 896 |  | 488 |  | 885 |  | 342,508 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 461,278 |  | 1,044,564 |  |

| Amounts owed by group undertakings | 321,378 |  | - |  |

| Other debtors | 14,415 |  | 17,059 |  |

797,071 |  | 1,061,623 |  |

| The trade debtors in the prior year included a balance of £733,966 which was due from May Business Consulting S.L.

| May Business Consulting Ltd (Registered number: 08993103) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 8,802 |  | 23,388 |  |

| Amounts owed to group undertakings | 40,934 |  | - |  |

| Taxation and social security | 166,875 |  | 306,359 |  |

| Other creditors | 53,602 |  | 20,200 |  |

270,213 |  | 349,947 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 8 | Ordinary A | £1 | 8 |  | 8 |  |

| 2 | Ordinary B | £1 | 2 |  | 2 |  |

10 |  | 10 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Rachel Rudkin FCCA (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Izertis S.A

| The registered office of Izertis S.A. is Avenida del Jardin Botanico, 1345, 33203, Gijon, Asturias, Spain.

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The previous years financial statements were not audited as the company was entitled to exemption under section 477 of the companies act 2006. Accordingly, the comparatives to the current years financial statements are not audited.