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REGISTERED NUMBER: 10522612 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Callaghan Consulting Incorporated Ltd |

| Callaghan Consulting Incorporated Ltd (Registered number: 10522612) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Callaghan Consulting Incorporated Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | G Callaghan

| T Callaghan

| J Callaghan

| REGISTERED OFFICE: | 14 Boyle's Court

| Dark Lane

| Great Warley

| Brentwood

| Essex

| CM14 5US

| REGISTERED NUMBER: | 10522612 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chancery House

| 30 St Johns Road

| Woking

| Surrey

| GU21 7SA

| Callaghan Consulting Incorporated Ltd (Registered number: 10522612) |

Statement of Financial Position

31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

FIXED ASSETS

Investments | 5 | 10,000 |  | 10,000 |  |

CURRENT ASSETS

Cash at bank | 408 |  | 408 |  |

CREDITORS

Amounts falling due within one year | 6 | (9,984 | ) | (7,548 | ) |

NET CURRENT LIABILITIES | (9,576 | ) | (7,140 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 424 |  | 2,860 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (255,000 | ) | (255,000 | ) |

NET LIABILITIES | (254,576 | ) | (252,140 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (254,676 | ) | (252,240 | ) |

SHAREHOLDERS' FUNDS | (254,576 | ) | (252,140 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| Callaghan Consulting Incorporated Ltd (Registered number: 10522612) |

Statement of Financial Position - continued

31 December 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

G Callaghan - Director

| Callaghan Consulting Incorporated Ltd (Registered number: 10522612) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Callaghan Consulting Incorporated 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The Statement of Financial Position shows a net liability position at 31 December 2025. The company's directors have confirmed that they will continue to provide financial support to the company to enable it to meet its liabilities as they fall due for the foreseeable future. As such, the company's directors consider it appropriate to prepare the financial statements on a going concern basis.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

| Fixed asset investments

| Unlisted Stock investments

| Unlisted stock investment are stated at cost less impairment. The cost value of the unlisted stock investments is the cash consideration paid to invest less any transaction cost.

| Convertible loan notes

| Fixed asset investments include convertible loan notes which are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and that the company does not intend to sell immediately or in the near term.

| Convertible loan notes are initially recognised at cost which is the cash consideration to originate the investment including any transaction costs. Interest on any convertible loan notes is included in the income statement and is reported as "interest income".

| Callaghan Consulting Incorporated Ltd (Registered number: 10522612) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Interest income

| Interest income is accrued on a time-apportioned basis, by reference to the principal outstanding at the effective interest rate.

4. | EMPLOYEES AND DIRECTORS

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

5. | FIXED ASSET INVESTMENTS

| 31/12/25 |  | 31/12/24

£ | £ |

| Fixed asset investments | 10,000 |  | 10,000 |  |

| Additional information is as follows:

| Other

| investments

£ |

| Cost

| At 1 January 2025 | 55,292 |  |

| Disposals | (55,292 | ) |

| At 31 December 2025 | - |  |

| Provisions

| At 1 January 2025 | 55,292 |  |

| Eliminated on disposal | (55,292 | ) |

| At 31 December 2025 | - |  |

| Net book value

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| Investments (neither listed nor unlisted) were as follows:

| 31/12/25 |  | 31/12/24

£ | £ |

| Convertible loan notes | 95,000 |  | 95,000 |  |

| Disposals | (45,000 | ) | - |  |

| Impairments | (40,000 | ) | (85,000 | ) |

10,000 |  | 10,000 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Other creditors | 9,984 |  | 7,548 |  |

| Callaghan Consulting Incorporated Ltd (Registered number: 10522612) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Other creditors | 255,000 |  | 255,000 |  |

8. | RELATED PARTY DISCLOSURES

| Included in other creditors are amounts due to the director of £8,424 (2024: £6,348) falling due within one year and £255,000 (2024: £255,000) falling due after more then one year.