REGISTERED NUMBER: 03607139 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Paradigm (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

D H Amor

A D Amor

Ms R L Hughes

REGISTERED OFFICE:

4 Fairview Estate

Beech Road

High Wycombe

Buckinghamshire

HP11 1XU

REGISTERED NUMBER:

03607139 (England and Wales)

ACCOUNTANTS:

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

FIXED ASSETS

Tangible assets

4

321,019

215,865

Investments

5

419,100

590,100

740,119

805,965

CURRENT ASSETS

Debtors

6

6,467

263,835

Cash at bank

3,018

3,769

9,485

267,604

CREDITORS

Amounts falling due within one year

7

54,272

495,458

NET CURRENT LIABILITIES

(44,787

)

(227,854

)

TOTAL ASSETS LESS CURRENT LIABILITIES

695,332

578,111

CAPITAL AND RESERVES

Called up share capital

250,000

250,000

Retained earnings

445,332

328,111

695,332

578,111

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 4 September 2026 and were signed on its behalf by:

D H Amor - Director

1.	STATUTORY INFORMATION

Paradigm (Holdings) Limited 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 accounts have been prepared in Sterling and 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 members within the group.

Tangible fixed assets

Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated

depreciation and impairment. Where parts of an item of tangible fixed assets have different useful lives, they

are accounted for as a separate item of tangible fixed assets.

Depreciation is provided at the following annual rates in order to write off each asset over its useful estimated life, on a reducing balance basis or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery- 20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

217,686

Additions

144,009

Disposals

(1,821

)

At 31 December 2025

359,874

DEPRECIATION

At 1 January 2025

1,821

Charge for year

38,855

Eliminated on disposal

(1,821

)

At 31 December 2025

38,855

NET BOOK VALUE

At 31 December 2025

321,019

At 31 December 2024

215,865

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

590,100

Impairments

(171,000

)

At 31 December 2025

419,100

NET BOOK VALUE

At 31 December 2025

419,100

At 31 December 2024

590,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

6,467

263,835

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

33,496

262,322

Amounts owed to group undertakings

-

225,000

Taxation and social security

14,631

2,086

Other creditors

6,145

6,050

54,272

495,458

8.	RELATED PARTY DISCLOSURES

The company has received tangible fixed assets which were transferred by First Move Marketing Services Limited who is 100% owned by Paradigm (holdings) Limited. The tangible fixed assets have been transferred at their net book value totalling £102,463.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Paradigm (Holdings) Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Paradigm (Holdings) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Paradigm (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of Paradigm (Holdings) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Paradigm (Holdings) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Paradigm (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Paradigm (Holdings) Limited. You consider that Paradigm (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Paradigm (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

4 September 2026