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REGISTERED NUMBER: 09030965 (England and Wales)

| Reparo Finance Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

Reparo Finance Limited (Registered number: 09030965)

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 |

Reparo Finance Limited

Company Information

for the year ended 30 September 2025

| DIRECTORS: | RW Traynor

| JC Cossey

| CL Kenyon

| REGISTERED OFFICE: | 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

| REGISTERED NUMBER: | 09030965 (England and Wales)

| ACCOUNTANTS: | McMillan & Co LLP

| Chartered Accountants

| 28 Eaton Avenue

| Matrix Office Park

| Buckshaw Village

| Chorley

| Lancashire

| PR7 7NA

Reparo Finance Limited (Registered number: 09030965)

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 18,769 |  | 34,084 |  |

CURRENT ASSETS

Debtors | 5 | 2,086,994 |  | 2,844,596 |  |

Cash at bank | 50,076 |  | 34,198 |  |

2,137,070 |  | 2,878,794 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,167,344 |  | 3,584,666 |  |

NET CURRENT LIABILITIES | (1,030,274 | ) | (705,872 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,011,505 | ) | (671,788 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 300,000 |  | 390,000 |  |

NET LIABILITIES | (1,311,505 | ) | (1,061,788 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | (1,311,506 | ) | (1,061,789 | ) |

SHAREHOLDERS' FUNDS | (1,311,505 | ) | (1,061,788 | ) |

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.

Reparo Finance Limited (Registered number: 09030965)

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 21 May 2026 and were signed on its behalf by:

RW Traynor - Director

Reparo Finance Limited (Registered number: 09030965)

Notes to the Financial Statements

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Reparo Finance 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.

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

| The amounts in the financial statements have been rounded to the nearest £1.

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 financial statements have been prepared on the going concern basis as the directors have indicated their willingness to continue to support the company for the foreseeable future.

| Turnover

| Turnover represents interest, commissions and fees earned in respect of loans made. Interest is accrued for on a monthly basis except for bullet repayment loans where interest is recognised on a received basis over the life of the loan. Commission and fees are recognised on inception of the loan. Penalty fees and default charges are recognised at the time of default and on an ongoing basis.

| Tangible fixed assets

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

| Computer equipment and software | - | 33% on cost

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

| 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.

| The company pays pension contributions into the personal pension schemes of some directors. Contributions payable to these schemes are charged to the profit and loss account in the period to which they relate.

| Bad and doubtful debts

| Specific provision for bad debts is made where an amount is in arrears of repayments and in the opinion of the directors doubt exists regarding the recoverability of that debt.

Reparo Finance Limited (Registered number: 09030965)

Notes to the Financial Statements - continued

for the year ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

Computer |

equipment |

and |

software |

| £

| COST

| At 1 October 2024

| and 30 September 2025 | 45,946 |  |

| DEPRECIATION

| At 1 October 2024 | 11,862 |  |

| Charge for year | 15,315 |  |

| At 30 September 2025 | 27,177 |  |

| NET BOOK VALUE

| At 30 September 2025 | 18,769 |  |

| At 30 September 2024 | 34,084 |  |

5. | DEBTORS

2025 | 2024 |

| £ | £

| Amounts falling due within one year:

| Amounts owed by group undertakings | 4,575 |  | 4,576 |  |

| Loans advanced | 1,685,714 |  | 2,476,222 |  |

| Prepayments and accrued income | 12,569 |  | 25,858 |  |

1,702,858 |  | 2,506,656 |  |

| Amounts falling due after more than one year:

| Loans advanced | 384,136 |  | 337,940 |  |

| Aggregate amounts | 2,086,994 |  | 2,844,596 |  |

| Loans are disclosed net of finance income due from future periods.

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

2025 | 2024 |

| £ | £

| Other loans | 1,785,305 |  | 2,886,776 |  |

| Trade creditors | 5,577 |  | 6,439 |  |

| Amounts owed to group undertakings | 156,943 |  | 159,648 |  |

| Social security and other taxes | 563 |  | 9,963 |  |

| Directors' loan accounts | 1,189,999 |  | 484,999 |  |

| Accruals and deferred income | 28,957 |  | 36,841 |  |

3,167,344 |  | 3,584,666 |  |

Reparo Finance Limited (Registered number: 09030965)

Notes to the Financial Statements - continued

for the year ended 30 September 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| Included in other creditors are amounts due to the directors' of £1,189,999 (2024: £484,999) these amounts are unsecured, interest free and have no fixed repayment terms.

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

2025 | 2024 |

| £ | £

| Other loans - 1-2 years | - |  | 90,000 |  |

| Directors' loan accounts | 300,000 |  | 300,000 |  |

300,000 |  | 390,000 |  |

| Included in other creditors are amounts due to the directors' of £300,000 (2024: £300,000) these amounts are unsecured, interest free and have no fixed repayment terms.

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Other loans | 1,785,305 |  | 2,976,776 |  |

| £360,000 (2024: £960,000) of the other loans have been personally guaranteed by a director of the company. The full amount is due for repayment within 3 years and interest is payable at normal commercial rates.

| £1,425,305 (2024: £2,016,776) is on a revolving credit facility. The loan is secured with a fixed and floating charge.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Reparo Fast Track Finance Group Limited, a company registered in England and Wales.

| In the opinion of the director the company is ultimately controlled by Mr RW Traynor by virtue of his shareholding in the ultimate parent company.