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REGISTERED NUMBER: 08668851 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TIMED TRANSFER LIMITED

| TIMED TRANSFER LIMITED (REGISTERED NUMBER: 08668851) |

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 |

| TIMED TRANSFER LIMITED |

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTOR: | M Ward

| REGISTERED OFFICE: | Oriel House

| Unit F

| Brooklands Close

| Sunbury On Thames

| Middlesex

| TW16 7DX

| REGISTERED NUMBER: | 08668851 (England and Wales)

| AUDITORS: | Kings CAP Ltd

| Statutory Auditor

| 4 Grovelands

| Boundary Way

| Hemel Hempstead

| Hertfordshire

| HP2 7TE

| TIMED TRANSFER LIMITED (REGISTERED NUMBER: 08668851) |

BALANCE SHEET

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 4,748,283 |  | 4,718,799 |  |

Cash at bank and in hand | 13,847,581 |  | 12,027,381 |  |

18,595,864 |  | 16,746,180 |  |

CREDITORS

Amounts falling due within one year | 5 | 18,221,593 |  | 16,561,046 |  |

NET CURRENT ASSETS | 374,271 |  | 185,134 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 374,271 |  | 185,134 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1 |  | 1 |  |

Retained earnings | 374,270 |  | 185,133 |  |

SHAREHOLDERS' FUNDS | 374,271 |  | 185,134 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

M Ward - Director

| TIMED TRANSFER LIMITED (REGISTERED NUMBER: 08668851) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Timed Transfer 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.

| The financial statements have been prepared on a going concern basis which assumes that the company is going to continue to trade for the foreseeable future. This trading is dependent on the continued financial support of related undertakings and the parent undertaking, Maurice Ward Group Two S.R.O. Additionally, the company is considered by the director's a going concern on the basis that the company is used for group promotional purposes in the UK market and that the company remains relatively new to the market. The parent undertaking and Director's intend to continue to provide financial support to the company for a minimum period of 12 months from approval of these financial statements.

| 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.

| TIMED TRANSFER LIMITED (REGISTERED NUMBER: 08668851) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans and loans from fellow group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| TIMED TRANSFER LIMITED (REGISTERED NUMBER: 08668851) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 4,748,283 |  | 4,718,799 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Taxation and social security | 52,052 |  | - |  |

| Other creditors | 18,169,541 |  | 16,561,046 |  |

18,221,593 |  | 16,561,046 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Sara Brown (Senior Statutory Auditor)

| for and on behalf of Kings CAP Ltd

8. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking is Maurice Ward Group Two sro, a company registered in Czech Republic. The ultimate controlling party is Mr Maurice Antony Ward.