Inspire Capital Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Inspire Capital Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Inspire Capital Limited which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Inspire Capital Limited , as a body, in accordance with the terms of our engagement letter dated 21 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of Inspire Capital Limited and state those matters that we have agreed to state to the director of Inspire Capital Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Inspire Capital Limited and its director as a body for our work or for this report.

It is your duty to ensure that Inspire Capital Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Inspire Capital Limited . You consider that Inspire Capital 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 accounts of Inspire Capital 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 financial statements.

24th September 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

Page 1

Page 2

Inspire Capital Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 09378962

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,086		99
Investments	5		1,722,408		1,721,077

			1,723,494		1,721,176
CURRENT ASSETS
Debtors	6	3,703,041		2,486,541
Cash at bank and in hand		2,844,194		191,911

		6,547,235		2,678,452
Creditors: Amounts Falling Due Within One Year	7	(589,977 )		(466,566 )

NET CURRENT ASSETS (LIABILITIES)			5,957,258		2,211,886

TOTAL ASSETS LESS CURRENT LIABILITIES			7,680,752		3,933,062

Creditors: Amounts Falling Due After More Than One Year	8		(3,196,068 )		(1,999,172 )

NET ASSETS			4,484,684		1,933,890

CAPITAL AND RESERVES
Called up share capital	9		90		90
Profit and Loss Account			4,484,594		1,933,800

SHAREHOLDERS' FUNDS			4,484,684		1,933,890

Page 2

Page 3

Inspire Capital Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Rizwan Khan

Director

24th September 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Inspire Capital Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Inspire Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09378962 . The registered office is Hobart House, Oakwater Avenue, Cheadle Royal Business Park, Cheadle, SK8 3SR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% on reducing balance method
Computer Equipment	33.33% on straight line method

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Page 4

Page 5

Inspire Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Investments

Investments are recognised at cost and tested for impairment, with fluctuation in value being recognised in the profit and loss account; impairment movements are then recognised in the fair value reserve.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	387
Additions	1,013

As at 31 December 2025	1,400

Depreciation
As at 1 January 2025	288
Provided during the period	26

As at 31 December 2025	314

Net Book Value
As at 31 December 2025	1,086

As at 1 January 2025	99

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	1,721,077
Additions	1,331

As at 31 December 2025	1,722,408

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,722,408

As at 1 January 2025	1,721,077

Page 5

Page 6

Inspire Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	175,522	34,596
Other debtors	31,602	3,300

	207,124	37,896
Due after more than one year
Amounts owed by participating interests	3,495,917	2,448,645

	3,703,041	2,486,541

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	51
Amounts owed to group undertakings	140	186
Other creditors	209,955	200,000
Taxation and social security	379,882	266,329

	589,977	466,566

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	3,195,786	1,998,890
Taxation and social security	282	282

	3,196,068	1,999,172

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
90 Ordinary Shares of £ 1 each	90	90

10. Related Party Transactions

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.

Your Chapter Holdings Limited

Related by virtue of a minority shareholding held during part of the year, prior to disposal.

Balance brought forward £463,611, repaid in year £463,611, balance carried forward £nil. Dividends of £1,433,252 received during the year.

Reconstruct (Children and Adult Services) Limited

Related by virtue of common directors/shareholders

Balance brought forward £28,947, balance carried forward £28,947.

Inspire Capital PropCo Limited

Page 6

Page 7

Inspire Capital Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Related by virtue of common directors/shareholders

Loan balance brought forward £1,450,154, further loans made £727,665, loan repayment made £835,000, balance carried forward £1,342,819.

Flourish Fostering Limited

Related by virtue of common directors/shareholders

Balance brought forward £nil, advanced in year £1,536,679, interest charged £67,327, repayment made £550,000, balance carried forward £1,054,006.

Blazing Stars Holdings Limited

Related by virtue of common directors/shareholders

Balance brought forward (£45), advanced in year £700,000, interest charged £21,389, balance carried forward £721,344.

K K Customs Ltd

Related by virtue of common directors/shareholders

Balance brought forward £nil, advanced in year £5,076, balance carried forward £5,076.

bMindful Psychology Limited

Subsidiary undertaking

No transactions took place, and no balance was outstanding between the companies, during the year (2024: £nil).

Your Chapter TopCo Limited

Related by virtue of common directors/shareholders

No transactions took place, and no balance was outstanding between the companies, during the year (2024: £nil).

Your Chapter Limited

Related by virtue of common directors/shareholders

No transactions took place, and no balance was outstanding between the companies, during the year (2024: £nil).

PodLounge Limited

Related by virtue of common directors/shareholders

Balance brought forward £15,725, advanced in year £2,564, balance carried forward £18,289.

Page 7