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 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

  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.

  Intangible fixed assets amortisation policy

  Intangible assets, representing acquired funds under management and system and project development costs, are initially recognised at cost. Intangible assets are amortised over their estimated useful economic lives (UEL), defined as the period over which the asset will bring positive cashflows. Where factors, such as technological advancement or changes in market price, indicate that the residual value or useful life have changed, the residual value, useful life or amortisation rate are amended prospectively to reflect the new circumstances. The carrying amounts of the assets are reviewed at the statement of financial position date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated to test for impairment. Any impairment losses are charged to the profit and loss account as part of administration expenses.

  Other accounting policies

  d) Revenue recognition Fee income receivable in relation to the provision of administration services, including commissions, interest margin and charges derived from the management of Individual Savings Accounts and Child Trust Funds is recognised when the services are provided, to the extent the amounts are considered recoverable. e) Interest Interest margin, being interest earned net of that paid on Cash ISA and Cash CTF accounts, is treated as turnover as it accrues. 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 in respect of certain expenses. 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 they are 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