REGISTERED NUMBER: 07180446 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

RETAIL365 SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Durrani

REGISTERED OFFICE:

71 Gloucester Road

London

SW7 4SS

REGISTERED NUMBER:

07180446 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

FIXED ASSETS

Tangible assets

4

4,555

8,114

Investments

5

100,100

100,000

104,655

108,114

CURRENT ASSETS

Debtors

6

876,605

827,091

Cash at bank

17,864

8,071

894,469

835,162

CREDITORS

Amounts falling due within one year

7

170,484

156,427

NET CURRENT ASSETS

723,985

678,735

TOTAL ASSETS LESS CURRENT LIABILITIES

828,640

786,849

CREDITORS

Amounts falling due after more than one year

8

215,949

188,333

NET ASSETS

612,691

598,516

CAPITAL AND RESERVES

Called up share capital

354,769

354,769

Share premium

982,731

982,731

Retained earnings

(724,809

)

(738,984

)

612,691

598,516

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 director acknowledges his 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 director and authorised for issue on 15 July 2026 and were signed by:

A J Durrani - Director

1.	STATUTORY INFORMATION

Retail365 Solutions 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.

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.

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.

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 £.

Going concern

The company reported a net profit of £14,175 (2024: £27,640). The company generates revenue through commission income from customers, which is sufficient to meet its operating and financial obligations as they fall due.

The director has assessed the company’s ability to continue as a going concern and is satisfied that the company will continue to operate for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

119,776

DEPRECIATION

At 1 October 2024

111,662

Charge for year

3,559

At 30 September 2025

115,221

NET BOOK VALUE

At 30 September 2025

4,555

At 30 September 2024

8,114

5.	FIXED ASSET INVESTMENTS

30.9.25

30.9.24

£

£

Shares in group undertakings

100

100,000

Loans to group undertakings

100,000

-

100,100

100,000

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 October 2024

100,000

Additions

100

Disposals

(100,000

)

At 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

100,000

Loans to

group

undertakings

£

Repayment in year

100,000

At 30 September 2025

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

2,685

-

Amounts owed by group undertakings

873,920

821,436

Other debtors

-

5,655

876,605

827,091

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

7,645

2

Amounts owed to group undertakings

155,770

155,770

Other creditors

7,069

655

170,484

156,427

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

215,949

188,333

9.	ULTIMATE PARENT COMPANY

Link FX Corporation Ltd is regarded by the director as being the company's ultimate parent company.

10.	ULTIMATE CONTROLLING PARTY

Mr A J Durrani is the ultimate controlling party by virtue of his voting rights in Link FX Corporation Ltd.