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REGISTERED NUMBER: 00911939 (England and Wales)

| Rogers, Coleridge & White Limited |

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| Rogers, Coleridge & White Limited (Registered number: 00911939) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| Rogers, Coleridge & White Limited |

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | S J H Edwards

| P Q Straus

| Ms G L Garrett

| Ms Z Waldie

| Ms C Wilson

| Mrs N Bell

| S Copeland

| Ms A N Fairweather

| J Wood

| Ms L Laluyaux

| SECRETARY: | Mrs N Bell

| REGISTERED OFFICE: | 1 Bell Street

| 2nd Floor

| London

| NW1 5BY

| REGISTERED NUMBER: | 00911939 (England and Wales)

| ACCOUNTANTS: | DSJ Partners (UK) Limited

| 2nd Floor

| 1 Bell Street

| London

| NW1 5BY

| Rogers, Coleridge & White Limited (Registered number: 00911939) |

Balance Sheet

28 February 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 49,965 |  | 48,695 |  |

Investments | 5 | 1 |  | 450,000 |  |

49,966 |  | 498,695 |  |

CURRENT ASSETS

Debtors | 6 | 1,228,337 |  | 523,363 |  |

Cash at bank and in hand | 3,164,997 |  | 4,496,614 |  |

4,393,334 |  | 5,019,977 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 7 | (2,429,786 | ) | (3,123,151 | ) |

NET CURRENT ASSETS | 1,963,548 |  | 1,896,826 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,013,514 |  | 2,395,521 |  |

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | 8 | (172,343 | ) | (283,873 | ) |

PROVISIONS FOR LIABILITIES | (12,428 | ) | (12,097 | ) |

NET ASSETS | 1,828,743 |  | 2,099,551 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,828,643 |  | 2,099,451 |  |

SHAREHOLDERS' FUNDS | 1,828,743 |  | 2,099,551 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Rogers, Coleridge & White Limited (Registered number: 00911939) |

Balance Sheet - continued

28 February 2026

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 24 June 2026 and were signed on its behalf by:

P Q Straus - Director

| Rogers, Coleridge & White Limited (Registered number: 00911939) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Rogers, Coleridge & White 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Rogers, Coleridge & White Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents commission on royalties and fees received. Commission is recognised when royalties and fees are received from publishers on behalf of authors.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Investments in subsidiaries

| Fixed asset investments are stated at cost less any provision for impairment.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Rogers, Coleridge & White Limited (Registered number: 00911939) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| Employer contributions to defined contribution schemes are charged to the income statement in the period in which they are accrued. The assets of the scheme are held separately from the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 33 (2025 - 31 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 242,970 |  | 100,722 |  | 343,692 |  |

| Additions | 5,895 |  | 4,193 |  | 10,088 |  |

| At 28 February 2026 | 248,865 |  | 104,915 |  | 353,780 |  |

| DEPRECIATION

| At 1 March 2025 | 228,074 |  | 66,923 |  | 294,997 |  |

| Charge for year | 3,119 |  | 5,699 |  | 8,818 |  |

| At 28 February 2026 | 231,193 |  | 72,622 |  | 303,815 |  |

| NET BOOK VALUE

| At 28 February 2026 | 17,672 |  | 32,293 |  | 49,965 |  |

| At 28 February 2025 | 14,896 |  | 33,799 |  | 48,695 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2025 | 450,000 |  |

| Impairments | (449,999 | ) |

| At 28 February 2026 | 1 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1 |  |

| At 28 February 2025 | 450,000 |  |

| Rogers, Coleridge & White Limited (Registered number: 00911939) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 416,064 |  | 475,804 |  |

| Other debtors | 70,127 |  | 47,559 |  |

| Amounts owed from group under takings | 742,146 |  | - |  |

1,228,337 |  | 523,363 |  |

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

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 806,119 |  | 832,939 |  |

| Corporation tax | 192,609 |  | 282,724 |  |

| Social security and other taxes | 170,576 |  | 403,532 |  |

| Other creditors | 1,260,482 |  | 1,603,956 |  |

2,429,786 |  | 3,123,151 |  |

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

2026 | 2025 |

£ | £ |

| Other creditors | 172,343 |  | 283,873 |  |

9. | RELATED PARTY DISCLOSURES

| At the year end, the company owed to Rogers, Coleridge & White (Holdings) Ltd, a company under common control of board of directors and shareholders, £606,119 (2025: £606,119).

| During the year, the company has been charged rent of £32,500 (2025: £10,000) by Rogers Coleridge & White (Property) Limited, a company under common control of board of directors and shareholders. At the year end, the amount due from Rogers Coleridge & White (Property) Limited was £742,146 (2025: amount owing to Rogers Coleridge & White (Property) Limited £26,820).

| At the year end, the company owed the parent company, Rogers Coleridge & White (OpCo) Limited, £200,000 (2025: £200,000).

10. | CLIENT FUNDS

| The company holds funds on behalf of clients in the ordinary course of business.These funds are held in separately designated bank accounts which do not form part of these financial statements. At 28 February 2026 the balance of funds held on behalf of clients amounted to £1,654,017 (2025: £599,252).

11. | ULTIMATE PARENT COMPANY

| Rogers Coleridge & White (Opco) Limited which is registered in England and Wales, is regarded by the directors as being the company's ultimate parent company.