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REGISTERED NUMBER: 16749506 (England and Wales)

IPLANNING HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

29 SEPTEMBER 2025 TO 30 NOVEMBER 2025

| IPLANNING HOLDINGS LTD (REGISTERED NUMBER: 16749506) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 29 SEPTEMBER 2025 TO 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| IPLANNING HOLDINGS LTD |

COMPANY INFORMATION

FOR THE PERIOD 29 SEPTEMBER 2025 TO 30 NOVEMBER 2025

| DIRECTOR: | Dr A Wyn

| REGISTERED OFFICE: | 6 College Street

| Ammanford

| Carmarthenshire

| SA18 3AF

| REGISTERED NUMBER: | 16749506 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland Ltd

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

| IPLANNING HOLDINGS LTD (REGISTERED NUMBER: 16749506) |

BALANCE SHEET

30 NOVEMBER 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investments | 4 | 691,440 |  |

| CURRENT ASSETS

| Debtors | 5 | 8,541 |  |  |

| Cash at bank | 9,040 |  |  |

17,581 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 709,935 |  |

| NET CURRENT LIABILITIES | (692,354 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (914 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 41 |  |

| Retained earnings | (955 | ) |

(914 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 5 August 2026 and were signed by:

Dr A Wyn - Director

| IPLANNING HOLDINGS LTD (REGISTERED NUMBER: 16749506) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 29 SEPTEMBER 2025 TO 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| iPlanning Holdings 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.

| 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 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 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.

| IPLANNING HOLDINGS LTD (REGISTERED NUMBER: 16749506) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 29 SEPTEMBER 2025 TO 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Creditors

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

| Going concern

| The company meets its day-to-day working capital requirements through its bank facilities. The current economic conditions continue to create uncertainty over (a) the level of demand for the company's products/services; and (b) the availability of bank finance for the foreseeable future. The company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 691,440 |  |

| At 30 November 2025 | 691,440 |  |

| NET BOOK VALUE

| At 30 November 2025 | 691,440 |  |

| IPLANNING HOLDINGS LTD (REGISTERED NUMBER: 16749506) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 29 SEPTEMBER 2025 TO 30 NOVEMBER 2025

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

£ |

| Other debtors | 8,541 |  |

| Included within debtors is a loan to the director of £8,541. The loan is unsecured, interest free and repayable on demand.

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

£ |

| Amounts owed to group undertakings | 33,500 |  |

| Other creditors | 676,435 |  |

709,935 |  |

| At the balance sheet date, the director's current account was overdrawn by £8,541. The balance is unsecured, interest free and has no fixed repayment terms.

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 30 November 2025:

£ |

| Dr A Wyn |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 8,541 |  |

| Amounts repaid | - |  |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 8,541 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

IPLANNING HOLDINGS LTD

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 Balance Sheet. 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 iPlanning Holdings Ltd for the period ended 30 November 2025 which comprise the Income Statement, Balance Sheet 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 iPlanning Holdings Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of iPlanning Holdings Ltd and state those matters that we have agreed to state to the director of iPlanning Holdings Ltd 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 iPlanning Holdings Ltd and its director for our work or for this report.

It is your duty to ensure that iPlanning Holdings Ltd 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 loss of iPlanning Holdings Ltd. You consider that iPlanning Holdings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of iPlanning Holdings Ltd. 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.

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

Date: .............................................