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Company Registration Number: 12941045

Scion Financial Ltd

Unaudited Financial Statements

for the financial year ended 31 October 2025

Scion Financial Ltd

Company Registration Number: 12941045

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Intangible assets |  | 4 | 55,400 |  | 3,600
Property, plant and equipment |  | 5 | 2,859 |  | -
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 58,259 |  | 3,600
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 3,200 |  | -
Cash and cash equivalents |  |  | 45,254 |  | 14,315
|  |  | ───────── |  | ─────────
|  |  | 48,454 |  | 14,315
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (44,911) |  | (7,766)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 3,543 |  | 6,549
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 61,802 |  | 10,149
Provisions for liabilities |  | 8 | (715) |  | -
|  |  | ───────── |  | ─────────
Net Assets |  |  | 61,087 |  | 10,149
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 60,987 |  | 10,049
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 61,087 |  | 10,149
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 1 June 2026

________________________________ |  |  |  |  |
Mrs Yvette Julia Ratchford |  |  |  |  |
Director |  |  |  |  |

Scion Financial Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Scion Financial Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 12941045. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. Financial management. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Goodwill
| Goodwill are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Reducing balance
|  | Computer equipment | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - Nil).

4. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 November 2024 | 4,000 | 4,000
| Additions | 58,000 | 58,000
|  | ───────── | ─────────
| At 31 October 2025 | 62,000 | 62,000
|  | ───────── | ─────────
| Amortisation
| At 1 November 2024 | 400 | 400
| Charge for financial year | 6,200 | 6,200
|  | ───────── | ─────────
| At 31 October 2025 | 6,600 | 6,600
|  | ───────── | ─────────
| Net book value
| At 31 October 2025 | 55,400 | 55,400
|  | ═════════ | ═════════
| At 31 October 2024 | 3,600 | 3,600
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Fixtures, | Computer | Total
|  | fittings and | equipment |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 November 2024 | - | - | -
| Additions | 1,178 | 2,635 | 3,813
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 1,178 | 2,635 | 3,813
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | - | - | -
| Charge for the financial year | 295 | 659 | 954
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 295 | 659 | 954
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | 883 | 1,976 | 2,859
|  | ═════════ | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by related parties | 3,200 | -
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation | 40,321 | 4,076
| Director's current account | 2,310 | 1,050
| Accruals | 2,280 | 2,640
|  | ───────── | ─────────
|  | 44,911 | 7,766
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | - | - | -
| Charged to profit and loss | 715 | 715 | -
|  | ───────── | ───────── | ─────────
| At financial year end | 715 | 715 | -
|  | ═════════ | ═════════ | ═════════

9. | Director's advances, credits and guarantees
| Included in other creditors is £2,310 (2024: £1,050) due to Mrs Yvette Ratchford in respect of her directors' loan account. This loan is interest free, unsecured and repayable on demand.