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REGISTERED NUMBER: SC304261 (Scotland)

Financial Statements For The Year Ended 30 September 2025

for

CF Management Limited

| CF Management Limited (Registered number: SC304261) |

Contents of the Financial Statements

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CF Management Limited |

Company Information

For The Year Ended 30 September 2025

| DIRECTOR: | I Fellowes

| REGISTERED OFFICE: | Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| REGISTERED NUMBER: | SC304261 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| CF Management Limited (Registered number: SC304261) |

Abridged Statement of Financial Position

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 113 |  | 175 |  |

CURRENT ASSETS

Stocks | - |  | 1,325 |  |

Debtors | - |  | 259 |  |

Cash at bank and in hand | 1,849 |  | 14,744 |  |

1,849 |  | 16,328 |  |

CREDITORS

Amounts falling due within one year | 2,816 |  | 6,835 |  |

NET CURRENT (LIABILITIES)/ASSETS | (967 | ) | 9,493 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (854 | ) | 9,668 |  |

PROVISIONS FOR LIABILITIES | - |  | 33 |  |

NET (LIABILITIES)/ASSETS | (854 | ) | 9,635 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (1,854 | ) | 8,635 |  |

SHAREHOLDERS' FUNDS | (854 | ) | 9,635 |  |

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 director acknowledges his 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.

| CF Management Limited (Registered number: SC304261) |

Abridged Statement of Financial Position - continued

30 September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

I Fellowes - Director

| CF Management Limited (Registered number: SC304261) |

Notes to the Financial Statements

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| CF Management Limited is a private company, limited by shares , registered in Scotland. 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.

| The company has negative reserves at the period end. This is supported by funds from the company director. Repayment of these funds will not be requested until the company is in a position to do so. Due to this, the directors consider it appropriate to prepare the accounts on the going concern basis.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax and trade discounts. Turnover is recognised when services are performed or goods are delivered.

| Tangible fixed assets

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

| Fixed plant and equipment | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Stocks

| Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the Statement of Comprehensive Income. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the Statement of Comprehensive Income.

| CF Management Limited (Registered number: SC304261) |

Notes to the Financial Statements - continued

For The Year Ended 30 September 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 the Statement of 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,572 |  |

| DEPRECIATION

| At 1 October 2024 | 1,397 |  |

| Charge for year | 62 |  |

| At 30 September 2025 | 1,459 |  |

| NET BOOK VALUE

| At 30 September 2025 | 113 |  |

| At 30 September 2024 | 175 |  |