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REGISTERED NUMBER: 09275015 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| MC OVERSEAS LIMITED |

MC OVERSEAS LIMITED (REGISTERED NUMBER: 09275015)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 4 |

MC OVERSEAS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | C N Bai Ramchande

| REGISTERED OFFICE: | 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

| REGISTERED NUMBER: | 09275015 (England and Wales)

| ACCOUNTANTS: | STGCA LLP t/a Sterling

| Chartered Accountants

| 505 Pinner Road

| Harrow

| Middlesex

| HA2 6EH

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

MC OVERSEAS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MC Overseas Limited for the year ended 31 October 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of MC Overseas Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MC Overseas Limited and state those matters that we have agreed to state to the director of MC Overseas Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MC Overseas Limited and its director for our work or for this report.

It is your duty to ensure that MC Overseas Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MC Overseas Limited. You consider that MC Overseas Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MC Overseas Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

STGCA LLP t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

23 July 2026

MC OVERSEAS LIMITED (REGISTERED NUMBER: 09275015)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

31/10/25 | 31/10/24 |

| Notes | £ | £

FIXED ASSETS

Property, plant and equipment | 4 | 29 |  | 43 |  |

CURRENT ASSETS

Debtors | 5 | 1,355,955 |  | 1,418,024 |  |

Cash at bank | 2,413 |  | 2,931 |  |

1,358,368 |  | 1,420,955 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,186,001 | ) | (1,234,356 | ) |

NET CURRENT ASSETS | 172,367 |  | 186,599 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 172,396 |  | 186,642 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | (8 | ) |

NET ASSETS | 172,396 |  | 186,634 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 172,296 |  | 186,534 |  |

SHAREHOLDERS' FUNDS | 172,396 |  | 186,634 |  |

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 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 23 July 2026 and were signed by:

C N Bai Ramchande - Director

MC OVERSEAS LIMITED (REGISTERED NUMBER: 09275015)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| MC Overseas 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.

| Turnover

| Turnover represents fees receivables from wholesale of other intermediate products. Revenue is recognised when the company has rights to consideration.

| Tangible fixed assets

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

| Computer equipment | - | 33% on reducing balance

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences which are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

MC OVERSEAS LIMITED (REGISTERED NUMBER: 09275015)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | PROPERTY, PLANT AND EQUIPMENT

Computer |

equipment |

| £

| COST

| At 1 November 2024

| and 31 October 2025 | 1,226 |  |

| DEPRECIATION

| At 1 November 2024 | 1,183 |  |

| Charge for year | 14 |  |

| At 31 October 2025 | 1,197 |  |

| NET BOOK VALUE

| At 31 October 2025 | 29 |  |

| At 31 October 2024 | 43 |  |

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

31/10/25 | 31/10/24 |

| £ | £

| Trade debtors | 1,355,261 |  | 1,416,401 |  |

| VAT | 694 |  | 1,623 |  |

1,355,955 |  | 1,418,024 |  |

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

31/10/25 | 31/10/24 |

| £ | £

| Trade creditors | 842,913 |  | 811,612 |  |

| Tax | 1,745 |  | - |  |

| Directors' current accounts | 328,676 |  | 414,744 |  |

| Accrued expenses | 12,667 |  | 8,000 |  |

1,186,001 |  | 1,234,356 |  |

7. | PROVISIONS FOR LIABILITIES

31/10/25 | 31/10/24 |

| £ | £

| Deferred tax | - |  | 8 |  |

Deferred tax |

| £

| Balance at 1 November 2024 | 8 |  |

| Provided during year | (8 | ) |

| Balance at 31 October 2025 | - |  |

MC OVERSEAS LIMITED (REGISTERED NUMBER: 09275015)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/10/25 | 31/10/24 |

value: |  | £ | £

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

9. | RESERVES

Retained |

earnings |

| £

| At 1 November 2024 | 186,534 |  |

| Profit for the year | 9,562 |  |

| Dividends | (23,800 | ) |

| At 31 October 2025 | 172,296 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the end of period £328,676 (2024: £414,744) was due to pay the directors current account of the company.

| The Company has paid total dividends £23,800 (2024 - £24,000) during the year.

11. | ULTIMATE CONTROLLING PARTY

| The director is the ultimate controlling party by virtue of their 50% shareholding and day to day involvement in running of the company.