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REGISTERED NUMBER: 04116571 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FTFPARTNERS LTD

FTFPARTNERS LTD (REGISTERED NUMBER: 04116571)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

FTFPARTNERS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A Arya

| D Frankfort

| B Arya

| SECRETARY: | A Arya

| REGISTERED OFFICE: | 20 Harcourt Street

| London

| W1H 4HG

| REGISTERED NUMBER: | 04116571 (England and Wales)

| AUDITORS: | William Evans & Partners

| 20 Harcourt Street

| London

| W1H 4HG

FTFPARTNERS LTD (REGISTERED NUMBER: 04116571)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,011 |  | 3,385 |  |

CURRENT ASSETS

Debtors | 5 | 2,759,280 |  | 2,425,471 |  |

Cash at bank | 491,647 |  | 284,299 |  |

3,250,927 |  | 2,709,770 |  |

CREDITORS

Amounts falling due within one year | 6 | (2,463,597 | ) | (1,710,577 | ) |

NET CURRENT ASSETS | 787,330 |  | 999,193 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 789,341 |  | 1,002,578 |  |

CAPITAL AND RESERVES

Called up share capital | 60,000 |  | 60,000 |  |

Retained earnings | 9 | 729,341 |  | 942,578 |  |

SHAREHOLDERS' FUNDS | 789,341 |  | 1,002,578 |  |

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 6 August 2026 and were signed on its behalf by:

A Arya - Director

FTFPARTNERS LTD (REGISTERED NUMBER: 04116571)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| FTFpartners 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.

| Revenue recognition

| Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods provided in the normal normal course of business, net of discounts and value added tax.

| Tangible fixed assets

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

| Plant and machinery etc | - | 25% on cost and 20% on cost

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date and are solely in connection with the companies trade. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Going concern

| The company is supported by loan finance for provision of working capital, During 2025 the company has agreed loan facilities with its bankers, Clydesdale Bank Plc, for the provision of trade finance. This facility expires on 28th October 2026 but the Directors see no reason why this facility should not be renewed. The Directors considers that this facility will enable the company to continue to trade after its normal pattern. . Consequently the financial statements have been prepared on the going concern basis on the assumption that the company will be able to carry on business as a going concern for the foreseeable future.

FTFPARTNERS LTD (REGISTERED NUMBER: 04116571)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 40,390 |  |

| DEPRECIATION

| At 1 January 2025 | 37,005 |  |

| Charge for year | 1,374 |  |

| At 31 December 2025 | 38,379 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,011 |  |

| At 31 December 2024 | 3,385 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,752,370 |  | 2,418,582 |  |

| Other debtors | 6,910 |  | 6,889 |  |

2,759,280 |  | 2,425,471 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 7) | 118,816 |  | 75,000 |  |

| Trade creditors | 1,797,280 |  | 1,249,924 |  |

| Taxation and social security | 249,991 |  | 148,790 |  |

| Other creditors | 297,510 |  | 236,863 |  |

2,463,597 |  | 1,710,577 |  |

7. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans repayable within

| one year | 118,816 |  | 75,000 |  |

| Other loans | - |  | 191,127 |  |

118,816 |  | 266,127 |  |

FTFPARTNERS LTD (REGISTERED NUMBER: 04116571)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 118,816 |  | 75,000 |  |

| The company's bankers hold a fixed and floating charge over all of the assets of the company in respect of any sums due to them in respect of loans or otherwise.

9. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 942,578 |  |

| Profit for the year | 411,763 |  |

| Dividends | (625,000 | ) |

| At 31 December 2025 | 729,341 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Sanjay Gosar Shah (Senior Statutory Auditor)

| for and on behalf of William Evans & Partners

11. | OTHER FINANCIAL COMMITMENTS

| The company has a rental obligation as follows:

| Expiring within 2-5 Years: |  | £13,446 per annum |  |

12. | RELATED PARTY DISCLOSURES

| B Arya, A Arya and D H Frankfort, who are directors of this company, have received dividends in their capacity as shareholders in the year as follows: B Arya : £187,500 ( 2024: £256,500); A Arya £187,500 ( 2024: £256,500); and DH Frankfort £250,000 ( 2024: £342,000).

| During the year the directors have made loans to the company and at 31st December 2025 were owed the following balances: A Arya: £110,601 ( 2024: £9,917); D Frankfort £3,031 (2024: £326); B Arya £170,437: (2024: £9,957).

| Two of the directors have given guarantees to the company's bankers in the following sums: A Arya: £390,000; D Frankfort: £260,000.

13. | ULTIMATE CONTROLLING PARTY

| B Arya and A Arya, who are connected persons, are the owners of 60% of the issued shares and are therefore the ultimate controlling parties.