These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Milberg Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Flag Business Exchange, Vicarage Farm Road, Peterborough, Cambridgeshire, UK, PE1 5TX.

These financial statement s have been prepared in compliance with Section 1A of FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

The financial statement have been prepared on the historic cost basis, as modified by the revaluation of certain financial assets and liability and investment properties measured at fair value through profit or loss

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover represents income receivable in connection with litigation claims, net of VAT and other applicable taxes. Revenue is recognised when the company becomes contractually entitled to the income, the amount can be measured reliably and it is probable that the economic benefits will flow to the company.

Stock are measured at lower of cost and estimated selling price less costs to complete and sell. Cost included all cost of purchase, costs of conversion and other cost incurred in bringing the stock to its present location and condition.

Contributions to defined contribution plan are recognizes as an expense in the period in which the related service is provided. Prepaid contributions are recognized as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting data in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognized as a financial cost in profit or loss in period in which it arises.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Other matters- Comparative Information

The Company has opted for an audit, and accordingly, this is the first year in which an audit has been performed. As a result, the comparative figures are unaudited. Notwithstanding this, we obtained sufficient and appropriate audit evidence regarding the opening balances as at 1 April 2024, in accordance with ISA (UK) 510 – Initial Audit Engagements: Opening Balances. No adjustments were considered necessary as a result of our procedures.

During the year, the company made repayments of £1.1m in respect of funding arrangements which included amounts originally advanced by a director.

Subsequent to the year end, the company received further funding of £50m under the existing funding arrangements. The directors consider this funding to provide additional working capital to support the company's ongoing operations and litigation activities