Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The director shown below has held office during the period of
1 January 2025 to 30 April 2025

The director shown below has held office during the period of
1 May 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 April 2026

And signed on behalf of the board by:
Name: Jamshaid Islam
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover The total turnover of the Company derives from its principal activity, wholly undertaken in the United Kingdom and is stated exclusive of value added tax. Turnover comprises investment management fees and commissions

  Other accounting policies

  a) Basis of preparation During the year the Group took the strategic decision for the parent entity to manage all of the products which are currently invested in the Company’s collective investment schemes and change how their investments are held. As a result, the collective investment schemes of the Company are expected to be wound up over 2026 and 2027. Following this, the Company will also be wound up. Therefore these individual financial statements have been prepared on a basis other than going concern. The Directors have considered the carrying value of the Company assets and consider the assets to be held at their net realisable value and accordingly no impairment has been recognised. The presentational and functional currency of these financial statements is sterling. All amounts in the financial statements have been rounded to the nearest £1, unless otherwise stated. b) Going concern Due to the strategic decision by the Group noted above, these individual financial statements have been prepared on a basis other than going concern. No adjustments have been recognised as a result of ceasing to apply the going concern basis. It is the intention of the Directors to wind-up the Company once the collective investment schemes it manages have been wound up. c) Exemptions for qualifying entities under FRS 102 FRS 102 allows a qualifying entity certain disclosure exemptions. The Company’s parent company, Family Assurance Friendly Society Limited (FAFS), includes the Company in its consolidated financial statements, which are available to the public by request to the address shown in note 14 or at www.onefamily.com/company-information/financial-reports. In these financial statements, the Company is considered to be a qualifying entity (for the purposes of FRS 102) and has applied the exemptions available under FRS 102 in respect of financial instrument disclosures, key management personnel compensation disclosures and the presentation of cash flow statement and related notes. The Company has taken advantage of an exemption from FRS102.33.1A not to disclose transactions with Family Assurance Friendly Society Limited’s group undertakings as they are fully controlled by FAFS. In the opinion of the Directors, there are no mandatory new accounting policies applicable in the current period that are relevant or material to the Company. Consequently, no such mandatory new accounting policies are listed. e) Interest Interest receivable represents interest receivable on Company bank and deposit accounts and is recognised in profit or loss as it accrues. f) Expenses Expenses, including cost of sales and administrative expenses, are recognised when they are incurred. Expenses include a service charge payable by the Company to the parent company, Family Assurance Friendly Society Limited (FAFS), in respect of certain expenses. Cost of sales include the profit share settlement to Family Equity Plan Limited, Engage Mutual Funds Limited and monthly rebates payable to FAFS. g) Current tax Current tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws enacted or substantially enacted at the balance sheet date. h) Deferred tax Except as set out in FRS102, deferred tax is provided on timing differences that have originated but not reversed by the balance sheet date. Deferred tax assets are recognised only to the extent that it is regarded as more likely than not that they will be recovered. Deferred tax is measured at the tax rate that is expected to apply to the reversal of the related difference, using tax rates enacted or substantially enacted at the balance sheet date. Deferred tax balances are not discounted.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0