REGISTERED NUMBER: 08411985 (England and Wales)

Financial Statements

for the Period 6th April 2025 to 31st December 2025

for

OVER50CHOICES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C S J Lewcock

J P Matthewman

S G S Sutton

J M Williams

REGISTERED OFFICE:

103 Farringdon Road

London

EC1R 3BS

REGISTERED NUMBER:

08411985 (England and Wales)

SENIOR STATUTORY AUDITOR:

Patrick duCassé

AUDITORS:

TC Group

Statutory Auditor

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

894

-

894

CURRENT ASSETS

Debtors

6

61,067

703,780

Cash at bank

41,258

124,393

102,325

828,173

CREDITORS

Amounts falling due within one year

7

36,012

67,176

NET CURRENT ASSETS

66,313

760,997

TOTAL ASSETS LESS CURRENT LIABILITIES

66,313

761,891

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

46,313

741,891

SHAREHOLDERS' FUNDS

66,313

761,891

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 Statement of Comprehensive Income has not been delivered.

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

S G S Sutton - Director

1.	STATUTORY INFORMATION

Over50Choices 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.

Turnover

Turnover represents net invoiced sales of online advertising services.

Turnover from a contract to provide services is recognised in the period in which the services are provided when all of the following conditions are satisfied:

-

the amount of turnover can be measure reliably

-

it is probable that the company will receive the consideration due under the contract; and

-

the stage of completion of the service at the end of the reporting period can be measured reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:

Fixtures and fittings

- 20% straight line

Computer equipment

- 33% straight line

Gains and losses on disposals are determined by comparing the proceeds with the carrying amounts and are recognised in the Statement of Comprehensive Income.

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - 2 ).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 6th April 2025

15,000

Disposals

(15,000

)

At 31st December 2025

-

AMORTISATION

At 6th April 2025

15,000

Eliminated on disposal

(15,000

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 5th April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 6th April 2025

2,361

3,075

5,436

Disposals

(2,361

)

(3,075

)

(5,436

)

At 31st December 2025

-

-

-

DEPRECIATION

At 6th April 2025

1,467

3,075

4,542

Eliminated on disposal

(1,467

)

(3,075

)

(4,542

)

At 31st December 2025

-

-

-

NET BOOK VALUE

At 31st December 2025

-

-

-

At 5th April 2025

894

-

894

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

5.4.25

£

£

Trade debtors

10,919

-

Amounts owed by group undertakings

38,053

652,921

Prepayments and accrued income

12,095

50,859

61,067

703,780

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

5.4.25

£

£

Trade creditors

8,760

-

Tax

17,299

21,093

VAT

3,953

37,639

Other creditors

-

8,100

Directors' current accounts

-

344

Accruals and deferred income

6,000

-

36,012

67,176

8.	AUDITOR'S INFORMATION

The audit report provided to the members of Over50Choices Ltd on the financial statements for the year ended 31st December 2025 was not qualified.

The audit report was signed by Patrick duCassé (Senior Statutory Auditor) for and on behalf of TC Group, Statutory Auditor.

9.	POST BALANCE SHEET EVENTS

After the year end, the company was the victim of a sophisticated external fraud involving the unauthorised diversion of funds. The incident was identified during the subsequent period and is currently under investigation.

The company has reported the matter to the relevant authorities and implemented additional controls to reduce the risk of a similar occurrence. The directors are assessing the overall financial impact and any potential recoveries.

As of the date of approval of these financial statements, all of the misappropriated funds have been recovered.

As the fraud occurred after the reporting date and does not relate to conditions existing at that date, no adjustments have been made to these financial statements. However, the directors consider the matter sufficiently significant to disclose.

10.	ULTIMATE CONTROLLING PARTY

From 30 May 2025, the ultimate parent company is Supergroup Performance Ltd, registered in England and Wales.

Supergroup Performance Ltd prepares consolidated financial statements and copies can be obtained from the company's registered office at 103 Farringdon Road, London, EC1R 3BS.