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REGISTERED NUMBER: 07064122 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 SEPTEMBER 2025

FOR

TMAI LIMITED

TMAI LIMITED (REGISTERED NUMBER: 07064122)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 8

TMAI LIMITED (REGISTERED NUMBER: 07064122)

STATEMENT OF FINANCIAL POSITION

29 SEPTEMBER 2025

| 29.9.25 |  | 29.9.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 8,299 |  |

Investments | 5 | - |  | 100 |  |

Investment property | 6 | - |  | 710,000 |  |

- |  | 718,399 |  |

CURRENT ASSETS

Debtors | 7 | 2,015 |  | 75,214 |  |

Cash at bank | 91,320 |  | 11,438 |  |

93,335 |  | 86,652 |  |

CREDITORS

Amounts falling due within one year | 8 | (5,778 | ) | (655,903 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 87,557 |  | (569,251 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 87,557 |  | 149,148 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Non-distributable reserve | 9 | - |  | 59,025 |  |

Retained earnings | 87,457 |  | 90,023 |  |

87,557 |  | 149,148 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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.

TMAI LIMITED (REGISTERED NUMBER: 07064122)

STATEMENT OF FINANCIAL POSITION - continued

29 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

V A Burns - Director

TMAI LIMITED (REGISTERED NUMBER: 07064122)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| TMAI LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07064122

| Registered office: | Unit 7 Olympic Park

| Olympic Way

| Warrington

| Cheshire

| WA2 0YL

| 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.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Key sources of estimation uncertainty

| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

| (i) Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See tangible assets note for the carrying amount of the assets and the accounting policy for the useful economic lives for each class of assets.

| REVENUE RECOGNITION

| The company generates income from a rental property. Rent is recognised in the period to which it relates. The turnover shown in the profit and loss account is exclusive of Value Added Tax.

TMAI LIMITED (REGISTERED NUMBER: 07064122)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 | - | 25% 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.

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost.

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TMAI LIMITED (REGISTERED NUMBER: 07064122)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

TMAI LIMITED (REGISTERED NUMBER: 07064122)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| IMPAIRMENT OF FIXED ASSETS

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 30 September 2024 | 109,132 |  |

| Disposals | (109,132 | ) |

| At 29 September 2025 | - |  |

| DEPRECIATION

| At 30 September 2024 | 100,833 |  |

| Charge for year | 2,075 |  |

| Eliminated on disposal | (102,908 | ) |

| At 29 September 2025 | - |  |

| NET BOOK VALUE

| At 29 September 2025 | - |  |

| At 29 September 2024 | 8,299 |  |

TMAI LIMITED (REGISTERED NUMBER: 07064122)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 30 September 2024 | 100 |  |

| Disposals | (100 | ) |

| At 29 September 2025 | - |  |

| NET BOOK VALUE

| At 29 September 2025 | - |  |

| At 29 September 2024 | 100 |  |

| The company holds 100% of the ordinary share capital of Tailormade Alternative Investments Limited, a company registered in the United Kingdom. The registered office is Unit 7 Olympic Park, Olympic Way, Warrington, Cheshire, WA2 OYL. The company's principal activity during the year was the sale of alternative investment products and the sale of overseas properties.

6. | INVESTMENT PROPERTY

| Total

£ |

| COST

| At 30 September 2024 | 710,000 |  |

| Disposals | (710,000 | ) |

| At 29 September 2025 | - |  |

| NET BOOK VALUE

| At 29 September 2025 | - |  |

| At 29 September 2024 | 710,000 |  |

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

| 29.9.25 |  | 29.9.24

£ | £ |

| Trade debtors | 1,142 |  | - |  |

| Amounts owed by group undertakings | - |  | 24,744 |  |

| Other debtors | - |  | 49,865 |  |

| VAT | 873 |  | - |  |

| Prepayments and accrued income | - |  | 605 |  |

2,015 |  | 75,214 |  |

| Amounts owed by group undertakings are interest free, unsecured and repayable on demand.

TMAI LIMITED (REGISTERED NUMBER: 07064122)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 SEPTEMBER 2025

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

| 29.9.25 |  | 29.9.24

£ | £ |

| Other loans | - |  | 558,166 |  |

| Trade creditors | - |  | 3,661 |  |

| Tax | 769 |  | 5,007 |  |

| VAT | - |  | 10,133 |  |

| Other creditors | 3,009 |  | 73,786 |  |

| Accruals and deferred income | 2,000 |  | 5,150 |  |

5,778 |  | 655,903 |  |

| The bank loan is secured by a mortgage deed dated 4 September 2012 over the freehold property.

| Other loans are secured by way of a fixed charge dated 19 January 2016 over the freehold property.

9. | RESERVES

| Non-distributable reserve - This reserve records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income.

10. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no material events up to the date of approval of the financial statements by the Board.