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REGISTERED NUMBER: 05561625 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| POTENTIAL D LIMITED |

POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

POTENTIAL D LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | D J Watson

| B H Koupparis-Watson

| SECRETARY: | B H Koupparis-Watson

| REGISTERED OFFICE: | 34-40 High Street

| Wanstead

| London

| E11 2RJ

| REGISTERED NUMBER: | 05561625 (England and Wales)

| ACCOUNTANTS: | THP Limited

| Chartered Accountants

| Unit 4 Mulgrave Chambers

| 26-28 Mulgrave Road

| Sutton

| Surrey

| SM2 6LE

POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,214 |  | 2,080 |  |

CURRENT ASSETS

Debtors | 5 | 79,735 |  | - |  |

Cash at bank | 352,199 |  | 622,293 |  |

431,934 |  | 622,293 |  |

CREDITORS

Amounts falling due within one year | 6 | 128,871 |  | 197,067 |  |

NET CURRENT ASSETS | 303,063 |  | 425,226 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 305,277 |  | 427,306 |  |

PROVISIONS FOR LIABILITIES | 8 | 554 |  | - |  |

NET ASSETS | 304,723 |  | 427,306 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 304,623 |  | 427,206 |  |

SHAREHOLDERS' FUNDS | 304,723 |  | 427,306 |  |

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.

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 2 June 2026 and were signed on its behalf by:

D J Watson - Director

POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Potential D 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 (£).

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.

| Going concern

| The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

| The directors, having considered all the information available, are confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.

| Revenue is recognised in the accounting period in which the services were rendered.

| 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 | - | 25% on cost and 25% on reducing balance

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Operating lease commitments

| Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2024 | 8,641 |  |

| Additions | 2,776 |  |

| Disposals | (8,641 | ) |

| At 30 September 2025 | 2,776 |  |

| DEPRECIATION

| At 1 October 2024 | 6,561 |  |

| Charge for year | 1,082 |  |

| Eliminated on disposal | (7,081 | ) |

| At 30 September 2025 | 562 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,214 |  |

| At 30 September 2024 | 2,080 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 648 |  | - |  |

| Prepayments and accrued income | 79,087 |  | - |  |

79,735 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 68,408 |  | - |  |

| Corporation tax | 46,418 |  | 153,503 |  |

| VAT | 6,939 |  | 39,064 |  |

| Directors' current accounts | 3,802 |  | - |  |

| Accrued expenses | 3,304 |  | 4,500 |  |

128,871 |  | 197,067 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 12,867 |  | - |  |

| Between one and five years | 2,681 |  | - |  |

15,548 |  | - |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 554 |  | - |  |

| Deferred |

| tax |

£ |

| Charge to Income Statement during year | 554 |  |

| Balance at 30 September 2025 | 554 |  |

POTENTIAL D LIMITED (REGISTERED NUMBER: 05561625)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | RELATED PARTY DISCLOSURES

| At the year end date the company owed £3,802 (2024 - £Nil) to its directors. The amount is interest free and has no fixed term of repayment.