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REGISTERED NUMBER: 12873903 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| SQUIRRELLED LIMITED |

| SQUIRRELLED LIMITED (REGISTERED NUMBER: 12873903) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 September 2025

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| SQUIRRELLED LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 September 2025

| DIRECTORS: | Mr P Jensen

| Mrs A W Woodford

| Mr R Collett

| Mr C Hayward

| Mr S W J Woodford

| Mr R C Campbell

| REGISTERED OFFICE: | 2nd Floor

| Cumberland House

| Oriel Road

| Cheltenham

| Gloucestershire

| GL50 1BB

| REGISTERED NUMBER: | 12873903 (England and Wales)

| ACCOUNTANTS: | Mitchell Glanville Limited

| 2nd Floor

| Cumberland House

| Oriel Road

| Cheltenham

| Gloucestershire

| GL50 1BB

| SQUIRRELLED LIMITED (REGISTERED NUMBER: 12873903) |

BALANCE SHEET

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 3 |  |

CURRENT ASSETS

Debtors | 5 | 1,221 |  | - |  |

Cash at bank | 15,072 |  | 1,294 |  |

16,293 |  | 1,294 |  |

CREDITORS

Amounts falling due within one year | 6 | 527,184 |  | 361,779 |  |

NET CURRENT LIABILITIES | (510,891 | ) | (360,485 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (510,891 | ) | (360,482 | ) |

CAPITAL AND RESERVES

Called up share capital | 143 |  | 143 |  |

Retained earnings | (511,034 | ) | (360,625 | ) |

SHAREHOLDERS' FUNDS | (510,891 | ) | (360,482 | ) |

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 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 23 June 2026 and were signed on its behalf by:

Mr P Jensen - Director

Mrs A W Woodford - Director

| SQUIRRELLED LIMITED (REGISTERED NUMBER: 12873903) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 September 2025

1. | STATUTORY INFORMATION

| Squirrelled 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.

| 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.

| TANGIBLE FIXED ASSETS

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

| Plant and machinery etc | - | 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 balance sheet date.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 350 |  |

| DEPRECIATION

| At 1 October 2024 | 347 |  |

| Charge for year | 3 |  |

| At 30 September 2025 | 350 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | 3 |  |

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

2025 | 2024 |

£ | £ |

| VAT | 1,098 |  | - |  |

| Prepayments | 123 |  | - |  |

1,221 |  | - |  |

| SQUIRRELLED LIMITED (REGISTERED NUMBER: 12873903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 September 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,960 |  | 4,694 |  |

| Amounts owed to group undertakings | 469,740 |  | 300,032 |  |

| VAT | - |  | 421 |  |

| Directors' current accounts | 54,934 |  | 56,082 |  |

| Accrued expenses | 550 |  | 550 |  |

527,184 |  | 361,779 |  |

7. | SECURED DEBTS

| On 26 January 2023 and 4 November 2024 Peter Jensen, the director and shareholder, registered a floating charge over the intellectual property present or future and over all the property or undertaking of the company.

| The charge was satisfied 29 August 2025.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr P Jensen

| Balance outstanding at start of year | (38,690 | ) | (18,044 | ) |

| Amounts advanced | 15,745 |  | 3,257 |  |

| Amounts repaid | (14,522 | ) | (23,903 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (37,467 | ) | (38,690 | ) |

| Mrs A W Woodford

| Balance outstanding at start of year | (17,390 | ) | (17,426 | ) |

| Amounts advanced | 6,879 |  | 4,137 |  |

| Amounts repaid | (6,956 | ) | (4,101 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (17,467 | ) | (17,390 | ) |

| The loans are interest free and there are no set repayment terms.

9. | RELATED PARTY DISCLOSURES

| Included within creditors at the year end is a balance of £469,740 (2024 £300,032) owed to Squirrelled Holdings Ltd, a company who owns the majority of the shares in Squirrelled Ltd. All transactions were at an arms length and this loan has no repayment or interest terms.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Squirrelled Holdings Ltd.