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REGISTERED NUMBER: 13681162 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| SB STRATEGIC ADVISORY LIMITED |

SB STRATEGIC ADVISORY LIMITED (REGISTERED NUMBER: 13681162)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SB STRATEGIC ADVISORY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | Mr J Freshwater-Turner

| Mr N P Plested

| REGISTERED OFFICE: | The Smiths Building

| 179-185 Great Portland Street

| London

| W1W 5PL

| REGISTERED NUMBER: | 13681162 (England and Wales)

| ACCOUNTANTS: | Gary J Cansick & Co

| Chartered Accountants

| Janelle House

| 6 Hartham Lane

| Hertford

| Hertfordshire

| SG14 1QN

SB STRATEGIC ADVISORY LIMITED (REGISTERED NUMBER: 13681162)

BALANCE SHEET

31 OCTOBER 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,415 |  | 4,215 |  |

CURRENT ASSETS

Debtors | 5 | 225,743 |  | 169,557 |  |

Cash at bank and in hand | 22,219 |  | 98,493 |  |

247,962 |  | 268,050 |  |

CREDITORS

Amounts falling due within one year | 6 | 245,330 |  | 152,242 |  |

NET CURRENT ASSETS | 2,632 |  | 115,808 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,047 |  | 120,023 |  |

PROVISIONS FOR LIABILITIES | 1,604 |  | 1,054 |  |

NET ASSETS | 7,443 |  | 118,969 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 7,343 |  | 118,869 |  |

SHAREHOLDERS' FUNDS | 7,443 |  | 118,969 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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.

SB STRATEGIC ADVISORY LIMITED (REGISTERED NUMBER: 13681162)

BALANCE SHEET - continued

31 OCTOBER 2025

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 21 July 2026 and were signed on its behalf by:

Mr N P Plested - Director

Mr J Freshwater-Turner - Director

SB STRATEGIC ADVISORY LIMITED (REGISTERED NUMBER: 13681162)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| SB Strategic Advisory 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.

| 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.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| The company only enter into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and accrued expenses.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the consolidated statement of comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the reporting date.

SB STRATEGIC ADVISORY LIMITED (REGISTERED NUMBER: 13681162)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 117 |  | 7,843 |  | 7,960 |  |

| Additions | - |  | 5,649 |  | 5,649 |  |

| At 31 October 2025 | 117 |  | 13,492 |  | 13,609 |  |

| DEPRECIATION

| At 1 November 2024 | 51 |  | 3,694 |  | 3,745 |  |

| Charge for year | 16 |  | 3,433 |  | 3,449 |  |

| At 31 October 2025 | 67 |  | 7,127 |  | 7,194 |  |

| NET BOOK VALUE

| At 31 October 2025 | 50 |  | 6,365 |  | 6,415 |  |

| At 31 October 2024 | 66 |  | 4,149 |  | 4,215 |  |

SB STRATEGIC ADVISORY LIMITED (REGISTERED NUMBER: 13681162)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 209,642 |  | 93,781 |  |

| Amounts owed by group undertakings | - |  | 69,894 |  |

| Other debtors | 16,101 |  | 5,882 |  |

225,743 |  | 169,557 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Amounts owed to group undertakings | 140,608 |  | - |  |

| Taxation and social security | 101,447 |  | 138,939 |  |

| Other creditors | 3,275 |  | 13,303 |  |

245,330 |  | 152,242 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |