REGISTERED NUMBER: 15302894 (England and Wales)

INSITE M & A LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Hearn

G Cook

S Clarke

REGISTERED OFFICE:

Churchgate House

3 Church Road

Whitchurch

Cardiff

Glamorgan

CF14 2DX

REGISTERED NUMBER:

15302894 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,921

9,257

CURRENT ASSETS

Debtors

5

71,133

1,321

Cash at bank and in hand

356,891

7,190

428,024

8,511

CREDITORS

Amounts falling due within one year

6

246,910

8,782

NET CURRENT ASSETS/(LIABILITIES)

181,114

(271

)

TOTAL ASSETS LESS CURRENT LIABILITIES

187,035

8,986

PROVISIONS FOR LIABILITIES

7

1,480

2,314

NET ASSETS

185,555

6,672

CAPITAL AND RESERVES

Called up share capital

8

102

102

Retained earnings

185,453

6,570

SHAREHOLDERS' FUNDS

185,555

6,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 5 June 2026 and were signed on its behalf by:

S Clarke - Director

1.	STATUTORY INFORMATION

Insite M & A 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

Going concern

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 a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. In making their assessment, the directors have reviewed the balance sheet, the likely future cashflows of the business and has considered the facilities that are available to the company along with their continued support.

At the date of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and that the going concern basis of accounting remains appropriate. The directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company recognises revenue on completion of M&A transactions, with no work-in-progress recognised. This requires management judgement to determine when a transaction has completed and when the company's entitlement to success fee is established.

Revenue recognition

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

Revenue represents fees receivable for the provision of mergers and acquisitions advisory services. Revenue is recognised when the company has provided the relevant services and the amount of consideration can be measured reliably.

Retainer fees are recognised over the period to which they relate. Transaction success fees and other contingent consideration are recognised when the underlying transaction completes and the company's entitlement to income is established.

Tangible fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives:

Computer equipment - 33% on cost

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

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.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Cash & cash equivalents

Cash and cash equivalents are basic financial instruments and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments".

Financial instruments and recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, loans to related companies and bank loans are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

and 30 November 2025

10,110

DEPRECIATION

At 1 December 2024

853

Charge for year

3,336

At 30 November 2025

4,189

NET BOOK VALUE

At 30 November 2025

5,921

At 30 November 2024

9,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

44,000

-

VAT

-

1,321

Prepayments and accrued income

27,133

-

71,133

1,321

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,274

4,182

Tax

187,292

-

Social security and other taxes

14,328

-

VAT

34,107

-

Other creditors

750

-

Directors' current accounts

2,159

-

Accrued expenses

5,000

4,600

246,910

8,782

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,480

2,314

Deferred

tax

£

Balance at 1 December 2024

2,314

Accelerated capital allowances

(834

)

Balance at 30 November 2025

1,480

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value

£

33

Ordinary A

£1

33

33

Ordinary B

£1

33

33

Ordinary C

£1

33

1

Ordinary D

£1

1

1

Ordinary E

£1

1

1

Ordinary F

£1

1

---

102

===

9.	TRANSACTIONS WITH DIRECTORS

As at 30 November 2025 an amount of £2,159 was owed to a director and included within creditors falling due within one year (2024: (£nil)). The amount is interest free and payable on demand.

10.	ULTIMATE CONTROLLING PARTY

From 25 August 2025, the company became a wholly owned subsidiary of CCH Holding Ltd, a company incorporated in England and Wales.

The directors consider that CCH Holding Ltd is the immediate parent company of the company.

The ultimate controlling parties of the group are S R Clarke, A P Hearn and G J Cook, who together control the group through their shareholdings.