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REGISTERED NUMBER: 09300637 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WALK WITH PATH LIMITED

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

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 |

| WALK WITH PATH LIMITED |

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTOR: | Miss L Pape

| REGISTERED OFFICE: | 54 Sun Street

| Waltham Abbey

| Essex

| EN9 1EJ

| REGISTERED NUMBER: | 09300637 (England and Wales)

| ACCOUNTANTS: | KNIGHT WHEELER LIMITED

| Chartered Accountants

| 54 Sun Street

| Waltham Abbey

| Essex

| EN9 1EJ

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,127 |  | 4,170 |  |

Tangible assets | 5 | 1 |  | 1 |  |

Investments | 6 | 430,335 |  | 430,335 |  |

433,463 |  | 434,506 |  |

CURRENT ASSETS

Debtors | 7 | 134,950 |  | 163,620 |  |

Cash at bank | 17,941 |  | 24,447 |  |

152,891 |  | 188,067 |  |

CREDITORS

Amounts falling due within one year | 8 | (264,820 | ) | (190,017 | ) |

NET CURRENT LIABILITIES | (111,929 | ) | (1,950 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 321,534 |  | 432,556 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (704,225 | ) | (704,225 | ) |

NET LIABILITIES | (382,691 | ) | (271,669 | ) |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Share premium | 240,208 |  | 240,208 |  |

Retained earnings | (622,902 | ) | (511,880 | ) |

SHAREHOLDERS' FUNDS | (382,691 | ) | (271,669 | ) |

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 director acknowledges her 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.

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

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 director and authorised for issue on 29 June 2026 and were signed by:

Miss L Pape - Director

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Walk with Path 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 financial statements are presented in sterling (£) which is also the functional currency for the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

| Turnover

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

| 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 | - | 25% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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.

| Taxation

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

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Research and development

| Expenditure on research activities is recognised as an expense in the period in which it is incurred.

| In the event that an internally generated intangible asset arises from the company's development activities then it will be recognised only if all of the following conditions are met:

| * an asset is created that can be identified;

| * the project from which the asset arises meets the company's criteria for assessing technical feasibility;

| * it is probable that the asset created will generate future economic benefits; and

| * the development cost of the asset can be measured reliably.

| Internally generated intangible assets are amortised on a straight line basis over their useful lives. Where no internally generated intangible asset can be recognised, development expenditure is recognised as an expense in the period in which it is incurred.

| Research and development expenditure capitalised in accordance with the above policy is written off over the expected life of the product developments from the point that commercial production of the relevant products commences.

| Development costs - 20% straight line.

| 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.

| Grants income

| Grants in relation to tangible fixed assets are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss account.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 11 ) .

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 42,139 |  |

| AMORTISATION

| At 1 January 2025 | 37,969 |  |

| Amortisation for year | 1,043 |  |

| At 31 December 2025 | 39,012 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,127 |  |

| At 31 December 2024 | 4,170 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,981 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 2,980 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  |

| At 31 December 2024 | 1 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 430,335 |  |

| NET BOOK VALUE

| At 31 December 2025 | 430,335 |  |

| At 31 December 2024 | 430,335 |  |

| WALK WITH PATH LIMITED (REGISTERED NUMBER: 09300637) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 38,012 |  |

| Other debtors | 1,000 |  | - |  |

| Tax | 126,105 |  | 91,451 |  |

| VAT | 7,845 |  | 34,157 |  |

134,950 |  | 163,620 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 88,801 |  |

| Other loans | 19,536 |  | 19,536 |  |

| Trade creditors | 12,844 |  | 40,639 |  |

| Amounts owed to group undertakings | 189,214 |  | - |  |

| Social security and other taxes | 1,081 |  | - |  |

| Other creditors | 12,620 |  | 11,617 |  |

| Directors' current accounts | 27,225 |  | 27,225 |  |

| Accrued expenses | 2,300 |  | 2,199 |  |

264,820 |  | 190,017 |  |

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

2025 | 2024 |

£ | £ |

| Other loans - 2-5 years | 704,225 |  | 704,225 |  |