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REGISTERED NUMBER: 03375108 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| INDIVIDUAL SAVINGS ACCOUNTS LIMITED |

INDIVIDUAL SAVINGS ACCOUNTS LIMITED (REGISTERED NUMBER: 03375108) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| INDIVIDUAL SAVINGS ACCOUNTS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | M Betts

| H Singh

| REGISTERED OFFICE: | 16 High Street

| Kegworth

| Derbyshire

| DE74 2DA

| REGISTERED NUMBER: | 03375108 (England and Wales)

| AUDITORS: | TC Group

| 10 Stadium Business Court

| Millennium Way

| Pride Park

| Derby

| Derbyshire

| DE24 8HP

INDIVIDUAL SAVINGS ACCOUNTS LIMITED (REGISTERED NUMBER: 03375108) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 81,455 |  | 21,930 |  |

Investments | 5 | 4,703 |  | 4,703 |  |

86,158 |  | 26,633 |  |

CURRENT ASSETS

Debtors | 6 | 10,078,069 |  | 9,772,395 |  |

Cash at bank | 27,928 |  | 28,424 |  |

10,105,997 |  | 9,800,819 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,907 |  | 4,483 |  |

NET CURRENT ASSETS | 10,100,090 |  | 9,796,336 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,186,248 |  | 9,822,969 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 10,186,148 |  | 9,822,869 |  |

SHAREHOLDERS' FUNDS | 10,186,248 |  | 9,822,969 |  |

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 13 April 2026 and were signed on its behalf by:

M Betts - Director

INDIVIDUAL SAVINGS ACCOUNTS LIMITED (REGISTERED NUMBER: 03375108) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Individual Savings Accounts 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.

| 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.

| 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| 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.

INDIVIDUAL SAVINGS ACCOUNTS LIMITED (REGISTERED NUMBER: 03375108) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 93,865 |  | 75,803 |  | - |  | 169,668 |  |

| Additions | 1,039 |  | 490 |  | 72,230 |  | 73,759 |  |

| At 31 August 2025 | 94,904 |  | 76,293 |  | 72,230 |  | 243,427 |  |

| DEPRECIATION

| At 1 September 2024 | 78,039 |  | 69,699 |  | - |  | 147,738 |  |

| Charge for year | 4,216 |  | 989 |  | 9,029 |  | 14,234 |  |

| At 31 August 2025 | 82,255 |  | 70,688 |  | 9,029 |  | 161,972 |  |

| NET BOOK VALUE

| At 31 August 2025 | 12,649 |  | 5,605 |  | 63,201 |  | 81,455 |  |

| At 31 August 2024 | 15,826 |  | 6,104 |  | - |  | 21,930 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 4,703 |  |

| NET BOOK VALUE

| At 31 August 2025 | 4,703 |  |

| At 31 August 2024 | 4,703 |  |

INDIVIDUAL SAVINGS ACCOUNTS LIMITED (REGISTERED NUMBER: 03375108) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 10,070,838 |  | 9,765,974 |  |

| Other debtors | 7,231 |  | 6,421 |  |

10,078,069 |  | 9,772,395 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | (378 | ) | 105 |  |

| Other creditors | 6,285 |  | 4,378 |  |

5,907 |  | 4,483 |  |

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

| The Report of the Auditors was unqualified.

| James Liptrott (Senior Statutory Auditor)

| for and on behalf of TC Group