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REGISTERED NUMBER: 07452687 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 April 2026 to 21 July 2026 |

| for |

| Shortest Path Limited |

Shortest Path Limited (Registered number: 07452687)

Contents of the Financial Statements

for the Period 1 April 2026 to 21 July 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Shortest Path Limited

Company Information

for the Period 1 April 2026 to 21 July 2026

| DIRECTOR: | T P Macdonald

| SECRETARY: | Mrs C D Macdonald

| REGISTERED OFFICE: | 7 Chartwell

| Farnham

| Surrey

| GU9 8SU

| REGISTERED NUMBER: | 07452687 (England and Wales)

| ACCOUNTANTS: | APT

| 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

Shortest Path Limited (Registered number: 07452687)

Balance Sheet

21 July 2026

| 21.7.26 |  | 31.3.26

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | - |  | 7,125 |  |

Cash at bank | 28,995 |  | 52,745 |  |

28,995 |  | 59,870 |  |

CREDITORS

Amounts falling due within one year | 5 | 28,993 |  | 59,676 |  |

NET CURRENT ASSETS | 2 |  | 194 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2 |  | 194 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | - |  | 192 |  |

SHAREHOLDERS' FUNDS | 2 |  | 194 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 21 July 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 21 July 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

T P Macdonald - Director

Shortest Path Limited (Registered number: 07452687)

Notes to the Financial Statements

for the Period 1 April 2026 to 21 July 2026

1. | STATUTORY INFORMATION

| Shortest Path 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.

| The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

| Going concern

| The company has ceased trading and whilst the members have a reasonable expectation that the company has adequate resources to meet it current liabilities the company is no longer a going concern.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

| Other income

| Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method.

| Debtors and creditors receivable/payable in one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial instruments and include deposits held at call with banks.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments.

| Taxation

| Taxation for the period 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.

Shortest Path Limited (Registered number: 07452687)

Notes to the Financial Statements - continued

for the Period 1 April 2026 to 21 July 2026

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

| Pension costs and other post-retirement benefits

| The company contributes to pension schemes of personnel and the pension charge represents the amounts payable by the company to the funds in respect of the year.

| Provision for liabilities

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

| Dividends

| Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2026 - 2 ) .

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

| 21.7.26 |  | 31.3.26

£ | £ |

| Other debtors | - |  | 7,125 |  |

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

| 21.7.26 |  | 31.3.26

£ | £ |

| Taxation and social security | 12,582 |  | 13,030 |  |

| Other creditors | 16,411 |  | 46,646 |  |

28,993 |  | 59,676 |  |

Shortest Path Limited (Registered number: 07452687)

Notes to the Financial Statements - continued

for the Period 1 April 2026 to 21 July 2026

6. | RELATED PARTY DISCLOSURES

| As at the balance sheet date £14,431 (March 2026: £44,879) was owed to key management personnel. The loans are interest free, repayable on demand and included in creditors falling due within one year.