REGISTERED NUMBER: 13655646 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ASPECT SOLUTIONS GROUP LTD

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr G Cocks

Mr D J E King

K Cocks

Mr N Reilly

Mr G A Watson

REGISTERED OFFICE:

4th Floor Radius House

51 Clarendon Road

Watford

WD17 1HP

REGISTERED NUMBER:

13655646 (England and Wales)

ACCOUNTANTS:

Total Back Office Solutions Limited

4th Floor Radius House

51 Clarendon Road

Watford

Hertfordshire

WD17 1HP

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

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mr G Cocks

Mr D J E King

K Cocks

Mr N Reilly

Mr G A Watson

Aspect Solutions is a Holding Company that holds 100% of the Ordinary shares of both Mirador Solutions Consultancy Limited and Pharos Resource Partners Limited.

2025 was a good year of growth for Mirador Solutions in its 4th year of trading. Revenue increased substantially based on our established practices in Data, Technology and, increasingly AI, across the UK and EMEA. Based on the asset owner credentials of many of the senior management of Mirador, we have also established a strategic advisory position with a large proportion of the newly established Local Government Pension Schemes in the UK with projects well underway into 2026 to implement operational platforms for these businesses as they attract more assets under management and streamline their processes and technology.

EMEA continues to be a strong area of focus for the business and we expect growth in that area as there is a high demand for technology led consultancy.

We anticipate that 2026 will allow us to grow the company based on the strong client base that is already in place and a drive to continue to increase the client organisations with whom we work, particularly in the UK and EMEA.

Pharos, our resourcing arm, was launched in 2025 and has delivered a good year of growth from a standing start. The focus has been in technology related roles for financial services companies within the UK and EMEA, so there is a deliberate synergy between Mirador and Pharos in terms of their client bases. Pharos also provides valuable resourcing services directly to Mirador which allows us to flex our resourcing profile to match projects that are in the pipeline.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr D J E King - Director

16 September 2026

FIXED ASSETS

Investments

4

1,000

1,000

CURRENT ASSETS

Debtors

5

321,843

198,586

Cash at bank

63,142

225

384,985

198,811

CREDITORS

Amounts falling due within one year

6

(40,299

)

(250

)

NET CURRENT ASSETS

344,686

198,561

TOTAL ASSETS LESS CURRENT LIABILITIES

345,686

199,561

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

344,686

198,561

345,686

199,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

Mr D J E King - Director

Mr G Cocks - Director

1.	STATUTORY INFORMATION

Aspect Solutions Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 £.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1,000

NET BOOK VALUE

At 31 December 2025

1,000

At 31 December 2024

1,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

321,843

198,586

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation Tax

(1

)

-

Other Creditors

40,300

250

40,299

250