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REGISTERED NUMBER: 06839979 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AD VALOREM AUDIT SERVICES LIMITED

AD VALOREM AUDIT SERVICES LIMITED (REGISTERED NUMBER: 06839979)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

AD VALOREM AUDIT SERVICES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | N A Adams

| D R Kerins

| Z Arshad

| P D Brassington

| A R Upton

| REGISTERED OFFICE: | 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

| REGISTERED NUMBER: | 06839979 (England and Wales)

| AUDITORS: | SCCA LTD T/A Stafford & Co

| Chartered Accountants & Statutory Auditors

| 3 The Studios,

| 320 Chorley Old Road

| Bolton

| Lancashire

| BL1 4JU

AD VALOREM AUDIT SERVICES LIMITED (REGISTERED NUMBER: 06839979)

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

(Unaudited) |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 192,137 |  | 354,120 |  |

CURRENT ASSETS

Stocks | 73,409 |  | 15,030 |  |

Debtors | 5 | 328,003 |  | 331,606 |  |

Cash at bank | 4,804 |  | 3,376 |  |

406,216 |  | 350,012 |  |

CREDITORS

Amounts falling due within one year | 6 | 341,764 |  | 494,130 |  |

NET CURRENT ASSETS/(LIABILITIES) | 64,452 |  | (144,118 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 256,589 |  | 210,002 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 241,377 |  | 384,219 |  |

NET ASSETS/(LIABILITIES) | 15,212 |  | (174,217 | ) |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Retained earnings | 15,102 |  | (174,327 | ) |

15,212 |  | (174,217 | ) |

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 6 July 2026 and were signed on its behalf by:

N A Adams - Director

AD VALOREM AUDIT SERVICES LIMITED (REGISTERED NUMBER: 06839979)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Ad Valorem Audit Services 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.

| TURNOVER

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

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| 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.

| STOCKS

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| DEFERRED TAX

| 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.

AD VALOREM AUDIT SERVICES LIMITED (REGISTERED NUMBER: 06839979)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 January 2025 | 354,120 |  |

| Disposals | (140,635 | ) |

| At 31 December 2025 | 213,485 |  |

| AMORTISATION

| Charge for year | 21,348 |  |

| At 31 December 2025 | 21,348 |  |

| NET BOOK VALUE

| At 31 December 2025 | 192,137 |  |

| At 31 December 2024 | 354,120 |  |

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

2025 | 2024 |

(Unaudited) |

| £ | £

| Trade debtors | 258,424 |  | 122,640 |  |

| Amounts owed by participating interests | 13,196 |  | 180,174 |  |

| Other debtors | 56,383 |  | 28,792 |  |

328,003 |  | 331,606 |  |

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

2025 | 2024 |

(Unaudited) |

| £ | £

| Bank loans and overdrafts | 84,596 |  | 5,534 |  |

| Trade creditors | - |  | 19,200 |  |

| Amounts owed to group undertakings | 38,053 |  | - |  |

| Taxation and social security | 144,052 |  | 34,428 |  |

| Other creditors | 75,063 |  | 434,968 |  |

341,764 |  | 494,130 |  |

AD VALOREM AUDIT SERVICES LIMITED (REGISTERED NUMBER: 06839979)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

(Unaudited) |

| £ | £

| Bank loans | - |  | 2,456 |  |

| Amounts owed to group undertakings | 179,459 |  | 233,976 |  |

| Other creditors | 61,918 |  | 147,787 |  |

241,377 |  | 384,219 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Robert Stafford BA(Hons) FCA (Senior Statutory Auditor)

| for and on behalf of SCCA LTD T/A Stafford & Co

9. | REDEMPTION OF PREFERENCE SHARE

| During the previous year, the company redeemed one £1 redeemable preference share for a total consideration of £200,000. The preference share was classified as financial liability in the financial statements. The redemption was carried out as follows:

| The preference share liability was derecognised at its carrying amount of £1, with the difference of £199,999 recognised as a finance cost in the profit and loss account.

10. | PARENT COMPANY

| The ultimate controlling party is ETL International AG, registered in Germany.

| ETL International AG

| Steinstrasse 41

| Essen

| Germany 45128