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REGISTERED NUMBER: 14453432 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| PORTFOLIO PLANNING PLUS LTD |

PORTFOLIO PLANNING PLUS LTD (REGISTERED NUMBER: 14453432) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| PORTFOLIO PLANNING PLUS LTD |

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | Mr U Braun

| Mr N Kokel

| REGISTERED OFFICE: | Acres Down

| York Drive

| Sailsbury

| Wiltshire

| SP5 2BT

| REGISTERED NUMBER: | 14453432 (England and Wales)

| ACCOUNTANTS: | Rothmans LLP

| Chartered Accountants

| Chilworth Point

| 1 Chilworth Road

| Southampton

| Hampshire

| SO16 7JQ

PORTFOLIO PLANNING PLUS LTD (REGISTERED NUMBER: 14453432) |

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 431 |  | 21 |  |

Cash at bank | 873 |  | 3,392 |  |

1,304 |  | 3,413 |  |

CREDITORS

Amounts falling due within one year | 5 | 68,248 |  | 63,344 |  |

NET CURRENT LIABILITIES | (66,944 | ) | (59,931 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (66,944 | ) | (59,931 | ) |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | (66,947 | ) | (59,934 | ) |

(66,944 | ) | (59,931 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 1 June 2026 and were signed on its behalf by:

Mr U Braun - Director

PORTFOLIO PLANNING PLUS LTD (REGISTERED NUMBER: 14453432) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Portfolio Planning Plus Ltd 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.

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 directors have made an assessment in preparing these financial statements as to whether the company is a going concern and have concluded that there are no material uncertainties that may cast doubt on the company's ability to continue as a going concern.

| Financial instruments

| Basic financial instruments are initially measured at the transaction price, unless the arrangement constitutes a financing transaction, when it is measured at the present value of the future repayments and discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

| 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.

| Foreign currencies

| The financial statements are presented in Sterling, which is also the functional currency of the company. Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 20 |  |

| Shareholders loan | 1 |  | 1 |  |

| Prepayments | 430 |  | - |  |

431 |  | 21 |  |

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

2025 | 2024 |

£ | £ |

| Directors' current accounts | 66,073 |  | 61,055 |  |

| Accrued expenses | 2,175 |  | 2,289 |  |

68,248 |  | 63,344 |  |

PORTFOLIO PLANNING PLUS LTD (REGISTERED NUMBER: 14453432) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mr U Braun

| Balance outstanding at start of year | (45,816 | ) | (29,900 | ) |

| Amounts repaid | (2,841 | ) | (15,916 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (48,657 | ) | (45,816 | ) |

| Mr N Kokel

| Balance outstanding at start of year | (15,240 | ) | (2,219 | ) |

| Amounts repaid | (2,175 | ) | (13,021 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (17,415 | ) | (15,240 | ) |

| The above loans are unsecured, interest free and repayable on demand.

7. | RELATED PARTY DISCLOSURES

| S Marks

| Shareholder

|  | 2025 |  |  | 2024 |  |

| £ |  |  | £ |  |

| Amount due from related party at the balance sheet date |  | 1 |  |  | 1 |  |

| This loan is unsecured, interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PORTFOLIO PLANNING PLUS LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Portfolio Planning Plus Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Portfolio Planning Plus Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Portfolio Planning Plus Ltd and state those matters that we have agreed to state to the Board of Directors of Portfolio Planning Plus Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Portfolio Planning Plus Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Portfolio Planning Plus Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Portfolio Planning Plus Ltd. You consider that Portfolio Planning Plus Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Portfolio Planning Plus Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

5 June 2026