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Company Registration Number: 13097210

DIRECTOR FIRST INSOLVENCY LTD

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

DIRECTOR FIRST INSOLVENCY LTD

DIRECTOR'S REPORT

for the financial year ended 31 December 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 December 2025.

Director

The director who served during the financial year is as follows:

CHRISTOPHER WORDEN

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The directors made no political donations in this financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Chartitable donations

During this financial year, the company paid out the following charitable donations in excess of £500 Light Church £10,000

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

CHRISTOPHER WORDEN

Director

29 June 2026

DIRECTOR FIRST INSOLVENCY LTD

ABRIDGED INCOME STATEMENT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Gross profit |  | 1,405,945 |  | 663,590
Administrative expenses |  | (650,798) |  | (328,902)
|  | ───────── |  | ─────────
Operating profit |  | 755,147 |  | 334,688
Interest receivable and similar income |  | 950 |  | -
Interest payable and similar expenses |  | (2,700) |  | (4,364)
|  | ───────── |  | ─────────
Profit before taxation |  | 753,397 |  | 330,324
Tax on profit |  | (189,612) |  | (83,834)
|  | ───────── |  | ─────────
Profit for the financial year |  | 563,785 |  | 246,490
|  | ───────── |  | ─────────
Total comprehensive income |  | 563,785 |  | 246,490
|  | ═════════ |  | ═════════

DIRECTOR FIRST INSOLVENCY LTD

Company Registration Number: 13097210

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 39,732 |  | 43,897
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 302,438 |  | 105,481
Cash and cash equivalents |  |  | 805,978 |  | 405,926
|  |  | ───────── |  | ─────────
|  |  | 1,108,416 |  | 511,407
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (427,869) |  | (253,810)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 680,547 |  | 257,597
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 720,279 |  | 301,494
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 101 |  | 101
Retained earnings |  |  | 720,178 |  | 301,393
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 720,279 |  | 301,494
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 29 June 2026

________________________________ |  |  |  |  |
CHRISTOPHER WORDEN |  |  |  |  |
Director |  |  |  |  |

DIRECTOR FIRST INSOLVENCY LTD

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 January 2024 | 101 | 154,478 | 154,579
| ───────── | ───────── | ─────────
Profit for the financial year | - | 246,490 | 246,490
| ───────── | ───────── | ─────────
Payment of dividends | - | (99,575) | (99,575)
| ───────── | ───────── | ─────────
At 31 December 2024 | 101 | 301,393 | 301,494
| ───────── | ───────── | ─────────
Profit for the financial year | - | 563,785 | 563,785
| ───────── | ───────── | ─────────
Payment of dividends | - | (145,000) | (145,000)
| ───────── | ───────── | ─────────
At 31 December 2025 | 101 | 720,178 | 720,279
| ═════════ | ═════════ | ═════════

DIRECTOR FIRST INSOLVENCY LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| DIRECTOR FIRST INSOLVENCY LTD is a company limited by shares incorporated and registered in England. The registered number of the company is 13097210. The registered office of the company is 414-416 Blackpool Road, Ashton, Preston, Lancashire, PR2 2DX, United Kingdom which is also the principal place of business of the company. Business consultancy The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 10% Written down value
|  | Motor vehicles | - | 20% on written down value
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Employee | 2 | 2
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Plant and | Motor | Total
|  | machinery | vehicles |
|  | £ | £ | £
| Cost
| At 1 January 2025 | 5,357 | 55,320 | 60,677
| Additions | 5,167 | - | 5,167
|  | ───────── | ───────── | ─────────
| At 31 December 2025 | 10,524 | 55,320 | 65,844
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 184 | 16,596 | 16,780
| Charge for the financial year | 1,034 | 8,298 | 9,332
|  | ───────── | ───────── | ─────────
| At 31 December 2025 | 1,218 | 24,894 | 26,112
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 9,306 | 30,426 | 39,732
|  | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 5,173 | 38,724 | 43,897
|  | ═════════ | ═════════ | ═════════

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

6. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.