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REGISTERED NUMBER: 06772023 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

THE CLIENT FIRST GROUP LIMITED

THE CLIENT FIRST GROUP LIMITED (REGISTERED NUMBER: 06772023) |

Contents of the Financial Statements

for the year ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| THE CLIENT FIRST GROUP LIMITED |

Company Information

for the year ended 30 November 2025

| Directors: | A W Fernie

| C L Fernie

| Registered office: | Oakwater House

| 4 Oakwater Avenue

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3SR

| Registered number: | 06772023 (England and Wales)

| Accountants: | S&W Partners (Manchester) Limited

| Accountants

| Pall Mall

| 1 Pollen Square

| 59 King Street

| Manchester

| M2 4PD

THE CLIENT FIRST GROUP LIMITED (REGISTERED NUMBER: 06772023) |

Balance Sheet

30 November 2025

2025 | 2024 |

| Notes | £ | £

Current assets

Debtors | 5 | 2,766,909 |  | 1,373,493 |  |

Cash at bank and in hand | 210,146 |  | 604,740 |  |

2,977,055 |  | 1,978,233 |  |

Creditors

Amounts falling due within one year | 6 | 1,366,118 |  | 380,831 |  |

Net current assets | 1,610,937 |  | 1,597,402 |  |

Total assets less current liabilities | 1,610,937 |  | 1,597,402 |  |

Capital and reserves

Called up share capital | 7 | 503 |  | 503 |  |

Retained earnings | 1,610,434 |  | 1,596,899 |  |

Shareholders' funds | 1,610,937 |  | 1,597,402 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

C L Fernie - Director

THE CLIENT FIRST GROUP LIMITED (REGISTERED NUMBER: 06772023) |

Notes to the Financial Statements

for the year ended 30 November 2025

1. | Statutory information

| The Client First Group 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. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| 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.

| There are not considered to be any critical judgements in applying the group's accounting policies.

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results.

| 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 represents management charges received.

| Financial instruments

| The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| (i) Financial assets

| Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price, 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.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| There are no assets which are initially measured at fair value.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies that are classified as debt, 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 receipts discounted at a market rate of interest.

| 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. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

THE CLIENT FIRST GROUP LIMITED (REGISTERED NUMBER: 06772023) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

3. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4. | Employees and directors

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

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other debtors | 2,766,909 |  | 1,373,493 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 12 |  | 12 |  |

| Corporation tax | 1,922 |  | 118,140 |  |

| Other creditors | 1,360,083 |  | 251,823 |  |

| Accrued expenses | 4,101 |  | 10,856 |  |

1,366,118 |  | 380,831 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 503 | Ordinary | £1 | 503 |  | 503 |  |

| There are no restrictions on the voting rights of any shares nor on their rights to dividends and to participate in any surplus.

THE CLIENT FIRST GROUP LIMITED (REGISTERED NUMBER: 06772023) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

8. | Directors' advances, credits and guarantees

| At 30 November 2024 the directors owed £1,031,907 to the company. Amounts advanced in the year ended 30 November 2025 were £1,393,416 and the amount owed by the directors to the company at that date was £2,425,323.

| The above loans are interest free and repayable on demand.

| During the year the directors received dividends of £nil (2024 - £nil).

9. | Ultimate controlling party

| Oakwater Holdings Limited is the company's ultimate parent company.

| At the year end Oakwater Holdings Limited was controlled by Claire Fernie. With effect from 5 March 2026 Alastair Fernie and Claire Fernie control the company.