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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Bluecroft Finance Subco 6 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Ambassador Place, First Floor, Stockport Road, Altrincham, Cheshire, WA15 8DB.

The financial statements of Bluecroft Finance Subco 6 Limited have been prepared for a reporting period of 11 months, rather than the standard 12 months, in order to align the company’s year‑end with that of its new parent company.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors closely monitor the company's liquidity position, taking into account forecasted cash flows in relation to loans advanced to customers and funding loans received due for repayment and manage cash flow requirements accordingly. The company has also received confirmation that Bluecroft Finance Limited will provide financial support to the company should it be required for the foreseeable future.

In making this assessment, the directors have also taken into account a letter of financial support provided by Bluecroft Finance Limited and the ultimate controlling party, confirming their ability and intention to provide limited funding during the twelve months from the date of approval of the financial statements, to enable the company to meet its liabilities as they fall due. Repayment will not be sought where this would prejudice the company's ability to meet its other liabilities.

Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover comprises interest receivable and fees earned in the ordinary course of the company's lending activities and is stated exclusive of VAT.

Interest income on loans to customers is recognised using the effective interest method over the term of the loan by reference to the principal outstanding and the applicable interest rate.

Fees arising from lending activities, including arrangement, exit and extension fees, are recognised over the period to which they relate where they form an integral part of the effective yield of the loan. Other incidental fees and recoveries are recognised when the related service has been provided or the contractual event giving rise to the fee has occurred.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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, which include loan receivables, 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.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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, including creditors, bank loans and loans from fellow group companies, 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.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the period was:

Included within trade debtors are loan receivables totalling £937,500 which have been pledged as security against the company's borrowing facilities.

The company has entered into a block discounting facility under which eligible loan receivables are used as security for funding.

The loan is also additionally secured by a fixed and floating charge over the assets of the company and a share charge over the company's issued share capital. The parent company has also provided a corporate guarantee in support of the facility alongside an unlimited personal guarantee from a director.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The immediate parent company is Bluecroft Finance Limited and the ultimate parent company is Bluecroft Holdings Limited from 22 December 2025. Both companies are incorporated in England and Wales with a registered office address of 6 Ambassador Place, First Floor, Stockport Road, Altrincham, United Kingdom, WA15 8DB.

Bluecroft Traders Limited is the parent company of the smallest and largest groups preparing financial statements including the results of the company. Copies of the consolidated accounts can be obtained from the registered office.