For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Cash and cash equivalents 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.

In preparing these financial statements, the directors have made the following judgements:

The directors have completed an impairment review of the Trade Debtors loans receivable and have raised a provision where any events or changes in circumstances indicate that the carrying value may not be recoverable.

Where the term of Trade Debtor loans receivable is uncertain, these amounts have been classified on the Balance Sheet and reported as Amounts Falling Due Within 1 Year.

The immediate parent of the Company is Ampla Finance Holdings Limited. The directors regard RS Fund III LP, a limited partnership registered with the Jersey Financial Services Commission, as the ultimate parent company and ultimate controlling party of the Company and the Group.

The Company has taken advantage of the exemption permitted by FRS 102 'Related Party Disclosures' not to disclose transactions between Ampla Finance Holdings Limited and other wholly owned subsidiaries within the Group. There were no material transactions with other related parties that were not concluded under normal market conditions.