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

Turnover comprises interest charged on loans receivable, and income from customer fees. Interest income is calculated using the effective interest rate method, which discounts estimated future cash flows to the carrying amount of the financial asset. Income from customer fees is recognised over the expected life of each loan.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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

The Company has incurred expenditure on tangible or intangible fixed assets which are capitalised in accordance with the accounting policies.

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.