Company No: 06538527 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

P J Perkins

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

06538527 (England and Wales)

	Note	31.08.2025		31.08.2024
		£		£
Fixed assets
Tangible assets	3	195		29,939
Investments	4	1,000		1,000
		1,195		30,939
Current assets
Debtors	5	749,992		881,932
Cash at bank and in hand		11,191		35,526
		761,183		917,458
Creditors: amounts falling due within one year	6	( 73,856)		( 294,232)
Net current assets		687,327		623,226
Total assets less current liabilities		688,522		654,165
Net assets		688,522		654,165
Capital and reserves
Called-up share capital		3,128,037		3,128,037
Profit and loss account		( 2,439,515 )		( 2,473,872 )
Total shareholders' funds		688,522		654,165

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Fintec Group Limited (registered number: 06538527) were approved and authorised for issue by the Director on 29 May 2026. They were signed on its behalf by:

P J Perkins Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Fintec Group Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are translated at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date and the gains or losses on translation are included in the profit and loss account.

Turnover

Turnover comprises the value of the consideration received or receivable from the lease of office equipment. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Taxation

Current tax
The tax expense for the period comprises current tax and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax
Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that future taxable profit will be available against which the temporary difference can be utilised.

Group accounts not prepared

The company has taken advantage of the exemption under section 402 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that no subsidiary of the group of which this is the parent need be included in the consolidation, by virtue of being dormant.

Fixed asset investments

Investments held by the company are measured at cost less impairment.

Trade and other debtors

Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.

Trade and other debtors are initially recognised at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non- current liabilities.

Trade creditors are initially recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

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 company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Loans and borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Ordinary share capital

The ordinary share capital of the company is presented as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Tangible fixed assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is charges so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives as follows:

Rental equipment - straight line over the term of the rental agreement
Computer equipment - 33.33% straight line
Office equipment - 33.33% straight line

2. Employees

	Year ended 31.08.2025		Period from 01.03.2023 to 31.08.2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	0		3

3. Tangible assets

	Office equipment		Computer equipment		Other property, plant and equipment		Total
	£		£		£		£
Cost
At 01 September 2024	3,321		4,032		1,588,127		1,595,480
Disposals	0		0		( 109,521)		( 109,521)
At 31 August 2025	3,321		4,032		1,478,606		1,485,959
Accumulated depreciation
At 01 September 2024	3,320		3,951		1,558,270		1,565,541
Charge for the financial year	0		79		29,659		29,738
Disposals	0		0		( 109,515)		( 109,515)
At 31 August 2025	3,320		4,030		1,478,414		1,485,764
Net book value
At 31 August 2025	1		2		192		195
At 31 August 2024	1		81		29,857		29,939

4. Fixed asset investments

	31.08.2025		31.08.2024
	£		£
Subsidiary undertakings	1,000		1,000

Investments in subsidiaries

	31.08.2025
	£
Cost
At 01 September 2024	1,000
At 31 August 2025	1,000
Carrying value at 31 August 2025	1,000
Carrying value at 31 August 2024	1,000

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.08.2025	Ownership 31.08.2024
Partner Collective Limited	England and Wales	Head office activities	Ordinary	100.00%	100.00%

5. Debtors

	31.08.2025		31.08.2024
	£		£
Trade debtors	0		32,869
Amounts owed by parent undertakings	404,000		404,000
Deferred tax asset	345,992		414,517
Other debtors	0		30,546
	749,992		881,932

6. Creditors: amounts falling due within one year

	31.08.2025		31.08.2024
	£		£
Trade creditors	9,724		92,285
Amounts owed to related parties	52,763		138,395
Other taxation and social security	3,505		15,318
Other creditors	7,864		48,234
	73,856		294,232

7. Deferred tax

	31.08.2025		31.08.2024
	£		£
At the beginning of financial year/period	414,517		477,954
Charged to the Profit and Loss Account	( 68,525)		( 63,437)
At the end of financial year/period	345,992		414,517

8. Related party transactions

Transactions with the entity's director

	31.08.2025		31.08.2024
	£		£
Loan balance	52,763		139,425

During the year, the director advanced £nil and the company repaid £86,662 (2024 - £179,425). The loan is repayable on demand.

9. Ultimate controlling party

Parent Company:

Investment Fintec Group Limited

Epsilon House The Square, Gloucester Business Park, Brockworth, Gloucester, England, GL3 4AD