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REGISTERED NUMBER: 16065819 (England and Wales)

| Financial Statements |

| for the period |

| 7th November 2024 to 31st December 2025 |

| for |

| EMAILCLUB LTD |

| EMAILCLUB LTD (REGISTERED NUMBER: 16065819) |

Contents of the Financial Statements

for the period 7th November 2024 to 31st December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| EMAILCLUB LTD |

Company Information

for the period 7th November 2024 to 31st December 2025

| DIRECTORS: | C S J Lewcock

| J P Matthewman

| J M Williams

| S G S Sutton

| REGISTERED OFFICE: | 103 Farringdon Road

| London

| EC1R 3BS

| REGISTERED NUMBER: | 16065819 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Patrick duCassé

| AUDITORS: | TC Group

| Statutory Auditor

| 3rd Floor, Suffolk House

| George Street

| Croydon

| CR0 0YN

| EMAILCLUB LTD (REGISTERED NUMBER: 16065819) |

Statement of Financial Position

31st December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 5,655,365 |  |

| Tangible assets | 5 | 7,541 |  |

5,662,906 |  |

| CURRENT ASSETS

| Debtors | 6 | 619,856 |  |  |

| Cash at bank | 183,939 |  |  |

803,795 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 3,757,389 |  |

| NET CURRENT LIABILITIES | (2,953,594 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 2,709,312 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | 2,657,813 |  |

| NET ASSETS | 51,499 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | 51,399 |  |

| SHAREHOLDERS' FUNDS | 51,499 |  |

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th August 2026 and were signed on its behalf by:

S G S Sutton - Director

| EMAILCLUB LTD (REGISTERED NUMBER: 16065819) |

Notes to the Financial Statements

for the period 7th November 2024 to 31st December 2025

1. | STATUTORY INFORMATION

| EmailClub Ltd 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 net invoiced sales of marketing services.

| Turnover from a contract to provide services is recognised in the period in which the services are provided when all of the following conditions are satisfied:

| - |  | the amount of turnover can be measure reliably |  |

| - |  | it is probable that the company will receive the consideration due under the contract; and |  |

| - |  | the stage of completion of the service at the end of the reporting period can be measured reliably. |  |

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:

| Computer equipment |  | - 33% straight line |  |

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amounts and are recognised in the Statement of Comprehensive Income.

| EMAILCLUB LTD (REGISTERED NUMBER: 16065819) |

Notes to the Financial Statements - continued

for the period 7th November 2024 to 31st December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

| EMAILCLUB LTD (REGISTERED NUMBER: 16065819) |

Notes to the Financial Statements - continued

for the period 7th November 2024 to 31st December 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 6,226,090 |  |

| At 31st December 2025 | 6,226,090 |  |

| AMORTISATION

| Charge for period | 570,725 |  |

| At 31st December 2025 | 570,725 |  |

| NET BOOK VALUE

| At 31st December 2025 | 5,655,365 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| Additions | 9,687 |  |

| Disposals | (72 | ) |

| At 31st December 2025 | 9,615 |  |

| DEPRECIATION

| Charge for period | 2,076 |  |

| Eliminated on disposal | (2 | ) |

| At 31st December 2025 | 2,074 |  |

| NET BOOK VALUE

| At 31st December 2025 | 7,541 |  |

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

£ |

| Trade debtors | 538,511 |  |

| Other debtors | 4,526 |  |

| VAT | 14,878 |  |

| Prepayments and accrued income | 61,941 |  |

619,856 |  |

| EMAILCLUB LTD (REGISTERED NUMBER: 16065819) |

Notes to the Financial Statements - continued

for the period 7th November 2024 to 31st December 2025

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

£ |

| Trade creditors | 36,024 |  |

| Amounts owed to group undertakings | 1,475,488 |  |

| Tax | 116,392 |  |

| Social security and other taxes | 164 |  |

| Other creditors | 2,065,805 |  |

| Accruals and deferred income | 63,516 |  |

3,757,389 |  |

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

£ |

| Other creditors | 2,657,813 |  |

9. | AUDITOR'S INFORMATION

| The audit report provided to the members of EmailClub Ltd on the financial statements for the year ended 31st December 2025 was not qualified.

| The audit report was signed by Patrick duCassé (Senior Statutory Auditor) for and on behalf of TC Group, Statutory Auditor.

10. | POST BALANCE SHEET EVENTS

| After the year end, the company was the victim of a sophisticated external fraud involving the unauthorised diversion of funds. The incident was identified during the subsequent period and is currently under investigation.

| The company has reported the matter to the relevant authorities and implemented additional controls to reduce the risk of a similar occurrence. The directors are assessing the overall financial impact and any potential recoveries.

| As of the date of approval of these financial statements, none of the misappropriated funds have been recovered. The estimated net loss therefore remains subject to change pending the outcome of the ongoing investigation and recovery efforts.

| As the fraud occurred after the reporting date and does not relate to conditions existing at that date, no adjustments have been made to these financial statements. However, the directors consider the matter sufficiently significant to disclose. The estimated gross loss is £149,745.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Supergroup Performance Ltd, registered in England and Wales.

| Supergroup Performance Ltd prepares consolidated financial statements and copies can be obtained from the company's registered office at 103 Farringdon Road, London, EC1R 3BS.