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REGISTERED NUMBER: 10808021 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

| FOR |

| SCHOOL OF CODING LIMITED |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| SCHOOL OF CODING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTORS: | M S Athwal

| Mrs S Athwal

| REGISTERED OFFICE: | Unit 8

| 8B Newton Court

| Pendeford Business Park

| Wolverhampton

| West Midlands

| WV9 5HB

| REGISTERED NUMBER: | 10808021 (England and Wales)

| ACCOUNTANTS: | French Ludlam & Co Limited

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SCHOOL OF CODING LIMITED

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 Statement of Financial Position. 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 School Of Coding Limited for the year ended 30th June 2025 which comprise the Income Statement, Statement of Financial Position, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of School Of Coding Limited, 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 School Of Coding Limited and state those matters that we have agreed to state to the Board of Directors of School Of Coding Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that School Of Coding Limited 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 profit of School Of Coding Limited. You consider that School Of Coding Limited 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 School Of Coding Limited. 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.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

25th June 2026

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

STATEMENT OF FINANCIAL POSITION

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 88,143 |  | 117,524 |  |

Tangible assets | 5 | 233,556 |  | 159,841 |  |

Investments | 6 | 686 |  | 486 |  |

322,385 |  | 277,851 |  |

CURRENT ASSETS

Debtors | 7 | 2,251,011 |  | 509,464 |  |

Cash at bank and in hand | 504,517 |  | 613,813 |  |

2,755,528 |  | 1,123,277 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,516,412 |  | 503,432 |  |

NET CURRENT ASSETS | 1,239,116 |  | 619,845 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,561,501 |  | 897,696 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (956,245 | ) | (771,125 | ) |

PROVISIONS FOR LIABILITIES | (24,606 | ) | (11,578 | ) |

NET ASSETS | 580,650 |  | 114,993 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 580,648 |  | 114,991 |  |

SHAREHOLDERS' FUNDS | 580,650 |  | 114,993 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

STATEMENT OF FINANCIAL POSITION - continued

30TH JUNE 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 25th June 2026 and were signed on its behalf by:

M S Athwal - Director

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| School Of Coding 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Long leasehold | - | 10% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on 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 statement of financial position date.

| Deferred tax

| 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.

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 38 (2024 - 37 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st July 2024

| and 30th June 2025 | 146,905 |  |

| AMORTISATION

| At 1st July 2024 | 29,381 |  |

| Charge for year | 29,381 |  |

| At 30th June 2025 | 58,762 |  |

| NET BOOK VALUE

| At 30th June 2025 | 88,143 |  |

| At 30th June 2024 | 117,524 |  |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st July 2024 | 105,000 |  | 114,468 |  | 219,468 |  |

| Additions | - |  | 125,407 |  | 125,407 |  |

| At 30th June 2025 | 105,000 |  | 239,875 |  | 344,875 |  |

| DEPRECIATION

| At 1st July 2024 | 10,500 |  | 49,127 |  | 59,627 |  |

| Charge for year | 9,450 |  | 42,242 |  | 51,692 |  |

| At 30th June 2025 | 19,950 |  | 91,369 |  | 111,319 |  |

| NET BOOK VALUE

| At 30th June 2025 | 85,050 |  | 148,506 |  | 233,556 |  |

| At 30th June 2024 | 94,500 |  | 65,341 |  | 159,841 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1st July 2024 | 56,990 |  |

| Additions | 48,877 |  |

| At 30th June 2025 | 105,867 |  |

| DEPRECIATION

| At 1st July 2024 | 16,717 |  |

| Charge for year | 17,830 |  |

| At 30th June 2025 | 34,547 |  |

| NET BOOK VALUE

| At 30th June 2025 | 71,320 |  |

| At 30th June 2024 | 40,273 |  |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st July 2024 | 486 |  |

| Additions | 200 |  |

| At 30th June 2025 | 686 |  |

| NET BOOK VALUE

| At 30th June 2025 | 686 |  |

| At 30th June 2024 | 486 |  |

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| School of Coding AEP Limited

| Registered office: Unit 8b Newton Court, Penderford Business Park, Wolverhampton, West Midlands, WV9 5HB.

| Nature of business: Education

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 269 |  | 100 |  |

| Profit for the year | 3,748 |  | - |  |

| SOC Learning Group Limited

| Registered office: Unit 8b Newton Court, Penderford Business Park, Wolverhampton, West Midlands, WV9 5HB.

| Nature of business: Education

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 28/2/25 |  | 29/2/24

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| This company is currently dormant.

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

6. | FIXED ASSET INVESTMENTS - continued

| School of Cyber Limited

| Registered office: Unit 8b Newton Court, Penderford Business Park, Wolverhampton, West Midlands, WV9 5HB.

| Nature of business: Dormant Company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 |  |

£ |  |

| Aggregate capital and reserves | 100 |  |

| This company was dissolved on 6th January 2026.

| School of Cyber Security Limited

| Registered office: Unit 8b Newton Court, Penderford Business Park, Wolverhampton, West Midlands, WV9 5HB.

| Nature of business: Dormant Company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 100 |  | 100 |  |

| This company is currently dormant.

| SOC Centre of Research and Advanced Technologies Limited

| Registered office: Unit 8b Newton Court, Penderford Business Park, Wolverhampton, West Midlands, WV9 5HB.

| Nature of business: Research and experimental development

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 |  |

£ |  |

| Aggregate capital and reserves | 100 |  |

| This company is currently dormant.

| SOC Estates Limited

| Registered office: Unit 8b Newton Court, Penderford Business Park, Wolverhampton, West Midlands, WV9 5HB.

| Nature of business: Buying and Selling of real estate.

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 |  |

£ |  |

| Aggregate capital and reserves | 100 |  |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

6. | FIXED ASSET INVESTMENTS - continued

| SOC Blended Learning Limited

| Registered office: Work Hub, 77 Lower Camden Street, Dublin 2

| Nature of business: IT Consultancy

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31/7/24 |  | 31/7/23

£ | £ |

| Aggregate capital and reserves | (640 | ) | (651 | ) |

| Loss for the year | - |  | (736 | ) |

| During the year, the company acquired 100% of the share capital of School of Coding AEP Limited and SOC Estates Limited.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,708,144 |  | 126,231 |  |

| Other debtors | 9,730 |  | 4,661 |  |

| Associated company advance | 133,591 |  | - |  |

| Corporation tax recoverable | 99,865 |  | 96,932 |  |

| Directors' current accounts | 290,330 |  | 281,640 |  |

| Prepayments | 9,351 |  | - |  |

2,251,011 |  | 509,464 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,404 |  | 5,404 |  |

| Other loans | 313,099 |  | 249,167 |  |

| Hire purchase contracts and finance leases (see note 10) | 15,147 |  | 6,489 |  |

| Trade creditors | 235,185 |  | 349 |  |

| Tax | 308,343 |  | 188,910 |  |

| Social security and other taxes | 28,059 |  | 20,042 |  |

| Pension liability | 3,397 |  | 694 |  |

| Other creditors | 14,675 |  | 9,743 |  |

| Inter company balances | 686 |  | 486 |  |

| Accrued expenses | 592,417 |  | 22,148 |  |

1,516,412 |  | 503,432 |  |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,404 |  | 5,404 |  |

| Bank loans - 2-5 years | 16,211 |  | 21,615 |  |

| Other loans - 1-2 years | 322,256 |  | 230,000 |  |

| Other loans - 2-5 years | 543,821 |  | 475,000 |  |

| Hire purchase contracts and finance leases (see note 10) | 68,553 |  | 39,106 |  |

956,245 |  | 771,125 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase contracts |  | Finance leases |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Net obligations repayable:

| Within one year | 4,595 |  | - |  | 10,552 |  | 6,489 |  |

| Between one and five years | 11,870 |  | - |  | 56,683 |  | 39,106 |  |

16,465 |  | - |  | 67,235 |  | 45,595 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 25,146 |  | 25,020 |  |

| Between one and five years | 58,675 |  | - |  |

83,821 |  | 25,020 |  |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 1,179,176 |  | 954,167 |  |

| Hire purchase contracts and finance leases | 83,700 |  | 45,595 |  |

1,262,876 |  | 999,762 |  |

| There are three loans within the accounting period.

| The first loan was facilitated within 2023 and is secured by way of an equitable charge: 1.1 All its estates, rights, benefits,remedies or power under contract of any other kind including the proceeds of any clients interests in any freehold or leasehold property which it has now or may subsequently acquire in any other real property and the proceeds of any sale of them. 2. By way of first fixed charge: 2.1 All rights, benefits, remedies or powers under all contracts or of any other kind including the proceeds of any claims and any patents, trademarks, service marks, know-how, copyright, registered or registrable designs or applications for any of these, trade or business names, rights under licences or consents or any similar rights.

| The second loan has been facilitated via the growth recovery scheme for which the directors have given a joint and several personal guarantee for £400,000.

| The third loan, was registered at Companies House on 14th February 2025 and is secured by way of a equitable charge. All its estates, rights, benefits,remedies or power under contract of any other kind including the proceeds of any clients interests in any freehold or leasehold property which it has now or may subsequently acquire in any other real property and the proceeds of any sale of them. 2. By way of first fixed charge: 2.1 All rights, benefits, remedies or powers under all contracts or of any other kind including the proceeds of any claims and any patents, trademarks, service marks, know-how, copyright, registered or registrable designs or applications for any of these, trade or business names, rights under licences or consents or any similar rights.

| The finance leases are secured on the assets to which they relate.

| The hire purchase agreements are secured on the assets to which they relate.

| The bank loan received under the Bounce Back Loan Scheme carries a government-backed guarantee.

| The company has entered into an operating lease agreement with Portman Finance Group during the year. Both Mr M Athwal and Mrs S Athwal have both signed personal guarantees in relation to this agreement

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30th June 2025 and 30th June 2024:

2025 | 2024 |

£ | £ |

| M S Athwal

| Balance outstanding at start of year | 281,640 |  | 287,205 |  |

| Amounts advanced | 8,690 |  | 180,435 |  |

| Amounts repaid | - |  | (186,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 290,330 |  | 281,640 |  |

| SCHOOL OF CODING LIMITED (REGISTERED NUMBER: 10808021) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Beneficial loan interest has been charged on the overdrawn loan account.