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REGISTERED NUMBER: 07712313 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| PATHWAYS TO OPPORTUNITIES LTD |

PATHWAYS TO OPPORTUNITIES LTD (REGISTERED NUMBER: 07712313)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

PATHWAYS TO OPPORTUNITIES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | Ms V M Roberts

| SECRETARY: | Mrs C Errock

| REGISTERED OFFICE: | Ferla Farm

| Burnedge Lane

| Grasscroft

| Oldham

| Lancashire

| OL4 4EB

| REGISTERED NUMBER: | 07712313 (England and Wales)

| ACCOUNTANTS: | Hanley & Co

| Chartered Accountants

| Ground Floor 7 Neptune Court

| Hallam Way, Whitehills Business Park,

| Blackpool

| Lancashire

| FY4 5LZ

PATHWAYS TO OPPORTUNITIES LTD (REGISTERED NUMBER: 07712313)

ABRIDGED BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,000 |  | 2,000 |  |

Property, plant and equipment | 5 | 422,816 |  | 445,617 |  |

423,816 |  | 447,617 |  |

CURRENT ASSETS

Debtors | 205,651 |  | 138,252 |  |

Cash at bank and in hand | 541,273 |  | 546,997 |  |

746,924 |  | 685,249 |  |

CREDITORS

Amounts falling due within one year | 138,595 |  | 119,360 |  |

NET CURRENT ASSETS | 608,329 |  | 565,889 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,032,145 |  | 1,013,506 |  |

PROVISIONS FOR LIABILITIES | 13,025 |  | - |  |

NET ASSETS | 1,019,120 |  | 1,013,506 |  |

CAPITAL AND RESERVES

Called up share capital | 120 |  | 120 |  |

Retained earnings | 1,019,000 |  | 1,013,386 |  |

1,019,120 |  | 1,013,506 |  |

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

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

The director acknowledges her 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.

PATHWAYS TO OPPORTUNITIES LTD (REGISTERED NUMBER: 07712313)

ABRIDGED BALANCE SHEET - continued

31 AUGUST 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 26 May 2026 and were signed by:

Ms V M Roberts - Director

PATHWAYS TO OPPORTUNITIES LTD (REGISTERED NUMBER: 07712313)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Pathways To Opportunities 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.

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.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of six years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 15% on reducing balance

| 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.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 44 (2024 - 44 ) .

PATHWAYS TO OPPORTUNITIES LTD (REGISTERED NUMBER: 07712313)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 6,000 |  |

| AMORTISATION

| At 1 September 2024 | 4,000 |  |

| Amortisation for year | 1,000 |  |

| At 31 August 2025 | 5,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,000 |  |

| At 31 August 2024 | 2,000 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Totals

£ |

| COST

| At 1 September 2024 | 529,862 |  |

| Additions | 3,986 |  |

| At 31 August 2025 | 533,848 |  |

| DEPRECIATION

| At 1 September 2024 | 84,245 |  |

| Charge for year | 26,787 |  |

| At 31 August 2025 | 111,032 |  |

| NET BOOK VALUE

| At 31 August 2025 | 422,816 |  |

| At 31 August 2024 | 445,617 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PATHWAYS TO OPPORTUNITIES LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pathways To Opportunities Ltd for the year ended 31 August 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Pathways To Opportunities Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pathways To Opportunities Ltd and state those matters that we have agreed to state to the director of Pathways To Opportunities Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pathways To Opportunities Ltd and its director for our work or for this report.

It is your duty to ensure that Pathways To Opportunities Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pathways To Opportunities Ltd. You consider that Pathways To Opportunities Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pathways To Opportunities Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hanley & Co

Chartered Accountants

Ground Floor 7 Neptune Court

Hallam Way, Whitehills Business Park,

Blackpool

Lancashire

FY4 5LZ

26 May 2026