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REGISTERED NUMBER: 08319852 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HEDGEPO LIMITED

TRADING AS

ALLOCATOR

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HEDGEPO LIMITED |

| TRADING AS ALLOCATOR |

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | R Kalish

| B Kaluza

| REGISTERED OFFICE: | 10 London Mews

| LONDON

| W2 1HY

| REGISTERED NUMBER: | 08319852 (England and Wales)

| ACCOUNTANTS: | Stein Richards

| Chartered Accountants

| 10 London Mews

| Paddington

| LONDON

| W2 1HY

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

BALANCE SHEET

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 22,067 |  | 25,324 |  |

Investments | 5 | 4 |  | 4 |  |

22,071 |  | 25,328 |  |

CURRENT ASSETS

Debtors | 6 | 422,114 |  | 551,556 |  |

Cash at bank | 245,965 |  | 365,131 |  |

668,079 |  | 916,687 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,678,298 |  | 1,495,537 |  |

NET CURRENT LIABILITIES | (1,010,219 | ) | (578,850 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (988,148 | ) | (553,522 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | 22,856 |  | 54,380 |  |

NET LIABILITIES | (1,011,004 | ) | (607,902 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 2,278 |  | 2,278 |  |

Share premium | 4,585,824 |  | 4,585,824 |  |

Capital redemption reserve | 88 |  | 88 |  |

Retained earnings | (5,599,194 | ) | (5,196,092 | ) |

SHAREHOLDERS' FUNDS | (1,011,004 | ) | (607,902 | ) |

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.

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

BALANCE SHEET - continued

31 December 2025

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 29 May 2026 and were signed on its behalf by:

R Kalish - Director

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Hedgepo 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.

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 have been prepared on the going concern basis as the directors believe that adequate cash resources will be available to cover, via support of directors and external funding, the company's requirements for working capital and capital expenditure for at least the next twelve months. The directors have concluded, due to the nature of the company's business, the current economic environment has not given rise to any material uncertainty which would cast doubt on the company's ability to continue as a going concern for the next twelve months.

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Land and buildings | - | over period of lease

| Plant and machinery etc | - | 33.33% straight line and 25% straight line

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to related parties.

| The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax receivable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.This has been included in other debtors.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 18 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 3,109 |  | 14,611 |  | 20,099 |  | 37,819 |  |

| Additions | - |  | 178 |  | 9,957 |  | 10,135 |  |

| At 31 December 2025 | 3,109 |  | 14,789 |  | 30,056 |  | 47,954 |  |

| DEPRECIATION

| At 1 January 2025 | 933 |  | 5,271 |  | 6,291 |  | 12,495 |  |

| Charge for year | 622 |  | 3,686 |  | 9,084 |  | 13,392 |  |

| At 31 December 2025 | 1,555 |  | 8,957 |  | 15,375 |  | 25,887 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,554 |  | 5,832 |  | 14,681 |  | 22,067 |  |

| At 31 December 2024 | 2,176 |  | 9,340 |  | 13,808 |  | 25,324 |  |

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 4 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4 |  |

| At 31 December 2024 | 4 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 45,399 |  | 147,305 |  |

| Amounts owed by group undertakings | 39,798 |  | 28,645 |  |

| Other debtors | 336,917 |  | 375,606 |  |

422,114 |  | 551,556 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 65,688 |  | 35,152 |  |

| Taxation and social security | 66,430 |  | 174,826 |  |

| Other creditors | 1,546,180 |  | 1,285,559 |  |

1,678,298 |  | 1,495,537 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 22,856 |  | 54,380 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 227,816 | Share capital 1 | .01 | 2,278 |  | 2,278 |  |

10. | OPERATING LEASE COMMITMENTS

| Operating lease commitments not included in the balance sheet amount to £207,870.

| HEDGEPO LIMITED (REGISTERED NUMBER: 08319852) |

| TRADING AS ALLOCATOR |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

11. | RELATED PARTY DISCLOSURES

| As at 31st December 2025 a director of the company was owed £210,104 included within Other creditors (2024: £210,646). No interest is payable on the loan which is repayable on demand.