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REGISTERED NUMBER: 07887223 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| CARDS 'N' THINGS LTD |

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CARDS 'N' THINGS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr Paul Southgate

| Mrs H Southgate

| REGISTERED OFFICE: | 193 Reepham Road

| Hellesdon

| Norwich

| Norfolk

| NR6 5NZ

| REGISTERED NUMBER: | 07887223 (England and Wales)

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 16,242 |  | 17,599 |  |

16,242 |  | 17,599 |  |

CURRENT ASSETS

Stocks | 74,818 |  | 74,777 |  |

Debtors | 6 | 114 |  | 86 |  |

Cash at bank and in hand | 41,703 |  | 46,986 |  |

116,635 |  | 121,849 |  |

CREDITORS

Amounts falling due within one year | 7 | 98,459 |  | 111,887 |  |

NET CURRENT ASSETS | 18,176 |  | 9,962 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 34,418 |  | 27,561 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (5,831 | ) | (4,286 | ) |

PROVISIONS FOR LIABILITIES | (3,215 | ) | (3,789 | ) |

NET ASSETS | 25,372 |  | 19,486 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 25,370 |  | 19,484 |  |

SHAREHOLDERS' FUNDS | 25,372 |  | 19,486 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

BALANCE SHEET - continued

30 SEPTEMBER 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 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 8 April 2026 and were signed on its behalf by:

Mr Paul Southgate - Director

Mrs H Southgate - Director

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Cards 'n' Things 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The directors have considered the company's position at the time of signing the financial statements. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover

| The following criteria must also be met before revenue is recognised:

| Sale of goods

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has accepted delivery of the goods.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

| Depreciation is provided on the following basis:

| Fixtures and fittings - 15% reducing balance

| Motor vehicles - 25% reducing balance

| Computer equipment - 33% straight line

| Depreciation is not charged on property and improvements to property as the directors are of the opinion that the property is maintained to a standard whereby the estimated residual value exceeds the cost.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and retained earnings.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 7 ) .

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 50,000 |  | 8,000 |  | 58,000 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 50,000 |  | 8,000 |  | 58,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | - |  | - |  |

| At 30 September 2024 | - |  | - |  | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 53,961 |  | 13,735 |  | 3,820 |  | 71,516 |  |

| Additions | 683 |  | - |  | 999 |  | 1,682 |  |

| At 30 September 2025 | 54,644 |  | 13,735 |  | 4,819 |  | 73,198 |  |

| DEPRECIATION

| At 1 October 2024 | 37,825 |  | 12,360 |  | 3,732 |  | 53,917 |  |

| Charge for year | 2,523 |  | 344 |  | 172 |  | 3,039 |  |

| At 30 September 2025 | 40,348 |  | 12,704 |  | 3,904 |  | 56,956 |  |

| NET BOOK VALUE

| At 30 September 2025 | 14,296 |  | 1,031 |  | 915 |  | 16,242 |  |

| At 30 September 2024 | 16,136 |  | 1,375 |  | 88 |  | 17,599 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 28 |  | - |  |

| Other debtors | 86 |  | 86 |  |

114 |  | 86 |  |

| CARDS 'N' THINGS LTD (REGISTERED NUMBER: 07887223) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,081 |  | 6,265 |  |

| Trade creditors | 10,837 |  | 14,695 |  |

| Taxation and social security | 12,012 |  | 14,074 |  |

| Other creditors | 74,529 |  | 76,853 |  |

98,459 |  | 111,887 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 5,831 |  | 4,286 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 6,912 |  | 8,250 |  |

10. | ULTIMATE CONTROLLING PARTY

| The company is under the ultimate control of Mr and Mrs P Southgate.