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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Cardan Financial Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22, The Tything, Worcester, United Kingdom, WR1 1HD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years, commencing in the year immediately following acquisition.

Interests in subsidiaries are initially measured at transaction price and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

With the exception of Bespoke-Advice Limited, which continues a trading entity, subsidiaries acquired as part of a business acquisition cease to trade at completion and their activities are absorbed into the operating companies within the group. The director considers the cost of the investment in subsidiary to be akin to the purchase of books, which are treated as intangible assets in these financial statements and amortised over their estimated useful economic life of ten years.

In order to make valuation and amortisation principles between the two different forms of acquisition, the cost of purchasing shares in subsidiary companies is written off over its estimated useful life of ten years, starting in the accounting period immediately following acquisition.

The tax expense represents the sum of the tax currently payable and the benefit of group relief surrenders.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the year was:

370 Ordinary shares of £0.01 each were reclassified as S&P Ordinary shares of £0.01 each during the year. All share classes rank pari passu.

Tything Chambers Limited

A company under common control

In a previous period, the related party loaned the company £3,490. The amount due to the related party at the year end was £3,490 (2024: £3,490). The amount is unsecured, interest-free and repayable on demand.

Bespoke-Advice Limited

A company under common control

In a previous period, the company loaned the related party £142,622. During the year, the company loaned the related party a further £75,936 as working capital. The amount due from the related party at the year end was £218,558 (2024: £142,622). The amount is unsecured, interest-free and repayable on demand.

Woods Financial Management Limited

A company under common control

In a previous period, the related party loaned the company £153,614. During the year, the related party loaned the company a further £10,061. The amount due to the related party at the year end was £163,675 (2024: £153,614). The amount is unsecured, interest-free and repayable on demand.

Cardan (PFP) Limited

A company under common control

During the year, the related party loaned the company £63,030 as working capital. The amount due to the related party at the year end was £63,030 (2024: £nil). The amount is unsecured, interest-free and repayable on demand.

Cardan Wealth Management LLP

A company under common control

During the year, the company loaned the related party £191,987 as working capital. The amount due from the related party at the year end was £191,987 (2024: £nil). The amount is unsecured, interest-free and repayable on demand.

Polaris Wealth Management Ltd

A company under common control

During the year, the company loaned the related party £39,011 as working capital. The amount due from the related party at the year end was £39,011 (2024: £nil). The amount is unsecured, interest-free and repayable on demand.