Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The director shown below has held office during the period of
1 March 2025 to 31 December 2025

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 May 2026

And signed on behalf of the board by:
Name: Andrew John Lumby
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  , commissions and costs are recognised as follows: - Transaction based fees relating to arranged loans are charged to the borrower and recognised when the transaction takes place. - Fees charged to investors for the on-going management of arranged loans are charged to the investor and recognised in the period to which they relate.

  Intangible fixed assets amortisation policy

  Computer software which is not an integral part of the related hardware is recorded as an intangible asset. The identifiable and directly associated costs of acquiring and developing software are capitalised where the software is controlled by the Company, and where it is probable that future economic benefits that exceed its cost will flow from its use over more than 1 year. Intangible assets are held at amortised cost with amortisation charged to the income statement on a straight line basis over the estimated useful life of 5 years after the point when the capitalisation of the assets are complete and operational. Costs associated with maintaining software are recognised as an expense when incurred.

  Other accounting policies

  Financial assets The Company classifies the majority of its financial assets at amortised cost. This comprises all financial assets whose business model is to hold for collection of contractual cash flows where those cash flows represent solely payments of principal and interest (SPPI). The carrying value of these assets is adjusted by any expected credit loss allowance recognised. They arise principally through the provision of goods and services to customers (e.g. trade receivables), but also cash in bank balances. Assets that do not meet the criteria for amortised cost or fair value through other comprehensive income (FVOCI) are classified as fair value through profit or loss (FVPL). Trade and other receivables Trade and other receivables are amounts due from customers for services performed in the ordinary course of business. Trade receivables are recognised initially at the amount of consideration that is unconditional. The company holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortised cost using the effective interest method. The company applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. Financial liabilities Financial liabilities are initially recognised at fair value net of any discounts and directly attributable costs incurred. Financial liabilities are subsequently measured at amortised cost with interest payable recognised in the Income Statement using the effective interest rate method.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	12	10