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REGISTERED NUMBER: 10635644 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

BLACK CASTLE CAPITAL PARTNERS LIMITED

BLACK CASTLE CAPITAL PARTNERS LIMITED (REGISTERED NUMBER: 10635644) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BLACK CASTLE CAPITAL PARTNERS LIMITED |

Company Information

for the year ended 31 May 2025

| Director: | R Diaz

| Registered office: | 48 Charles Street

| London

| W1J 5EN

| Registered number: | 10635644 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

BLACK CASTLE CAPITAL PARTNERS LIMITED (REGISTERED NUMBER: 10635644) |

Balance Sheet

31 May 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | - |  | 752 |  |

Current assets

Debtors | 5 | 2,955,050 |  | 239,684 |  |

Cash at bank | 95,500 |  | 6,973 |  |

3,050,550 |  | 246,657 |  |

Creditors

Amounts falling due within one year | 6 | 2,906,239 |  | 110,331 |  |

Net current assets | 144,311 |  | 136,326 |  |

Total assets less current liabilities | 144,311 |  | 137,078 |  |

Creditors

Amounts falling due after more than one year | 7 | 2,451 |  | 7,451 |  |

Net assets | 141,860 |  | 129,627 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 141,760 |  | 129,527 |  |

Shareholders' funds | 141,860 |  | 129,627 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 22 May 2026 and were signed by:

R Diaz - Director

BLACK CASTLE CAPITAL PARTNERS LIMITED (REGISTERED NUMBER: 10635644) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | Statutory information

| Black Castle Capital Partners 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.

| Going concern

| The company meets its day to day working capital requirements through the support of the directors and shareholders of the company. On this basis, the directors and shareholders consider it appropriate to prepare the financial statements on the going concern basis.

| 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.

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| Financial instruments

| The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' for debt instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| There are two loan notes included as follows:

| Loan note of 24%

| This is a fixed term loan note of 12 months, interest bearing at 24% per annum. Interest is rolled up on a monthly basis at a rate of 2% on the principal amount. The principal along with the rolled up interest payment is made at term end of the 12 month contract.

| Loan note of 18%

| This is a fixed term loan note of 12 months, interest bearing at 18% per annum. Interest payments are paid monthly in arrears at a rate of 1.5% on the principal amount. The principal payment is made at term end of the 12 month contract.

| Financial assets are measured at fair value through the profit or loss.

| 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.

3. | Employees and directors

| The average number of employees during the year was 1 (2024 - NIL ) .

BLACK CASTLE CAPITAL PARTNERS LIMITED (REGISTERED NUMBER: 10635644) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

4. | Tangible fixed assets

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost

| At 1 June 2024

| and 31 May 2025 | 13,192 |  | 814 |  | 14,006 |  |

| Depreciation

| At 1 June 2024 | 12,440 |  | 814 |  | 13,254 |  |

| Charge for year | 752 |  | - |  | 752 |  |

| At 31 May 2025 | 13,192 |  | 814 |  | 14,006 |  |

| Net book value

| At 31 May 2025 | - |  | - |  | - |  |

| At 31 May 2024 | 752 |  | - |  | 752 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other debtors | 2,955,050 |  | 239,684 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 39,962 |  | 5,049 |  |

| Trade creditors | 4,200 |  | 5,461 |  |

| Taxation and social security | 93,806 |  | 47,271 |  |

| Other creditors | 2,768,271 |  | 52,550 |  |

2,906,239 |  | 110,331 |  |

| Included within other creditors are loan notes totalling £2,713,416 (2024: £nil). All loan notes are for a 12 month period and are therefore classified as payable within one year.

| EPO Mercer, Consulting Partner of Spencer West LLP acts as the Security Trustee on behalf of investors, holding a fixed and floating charge over the company’s assets through a formal debenture agreement.

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans | 2,451 |  | 7,451 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 100 | Ordinary | 1 | 100 |  | 100 |  |

BLACK CASTLE CAPITAL PARTNERS LIMITED (REGISTERED NUMBER: 10635644) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

9. | Reserves

Retained |

earnings |

| £

| At 1 June 2024 | 129,527 |  |

| Profit for the year | 143,066 |  |

| Dividends | (130,833 | ) |

| At 31 May 2025 | 141,760 |  |

10. | Related party disclosures

| Included within other debtors is £241,634 (2024: £239,684) owed from connected companies.