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Prosperity IFA Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

Prosperity IFA Limited

DIRECTORS AND OTHER INFORMATION

Directors | S C Munday
| J Strandberg
Company Registration Number | 07538346
Registered Office and Business Address | Tubwell Farm
| Tubwell Lane
| Crowborough
| East Sussex
| TN6 3RQ
Accountants | Redshield Business Solutions Ltd
| Chartered Accountants
| Suite 3, 1 - 3 Warren Court,
| Park Road,
| Crowborough
| East Sussex
| TN6 2QX

Prosperity IFA Limited

Company Registration Number: 07538346

BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Intangible assets |  | 5 | 1,215,777 |  | 252,296
Tangible assets |  | 6 | 28,770 |  | 20,932
Investments |  | 7 | 205,954 |  | 2,060
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 1,450,501 |  | 275,288
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 8 | 375,130 |  | 168,786
Cash and cash equivalents |  |  | 228,734 |  | 2,770
|  |  | ───────── |  | ─────────
|  |  | 603,864 |  | 171,556
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 9 | (1,089,784) |  | (209,838)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (485,920) |  | (38,282)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 964,581 |  | 237,006
Creditors:

amounts falling due after more than one year |  | 10 | (755,683) |  | (106,338)
Provisions for liabilities |  | 12 | (3,912) |  | -
|  |  | ───────── |  | ─────────
Net Assets |  |  | 204,986 |  | 130,668
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1,150 |  | 1,150
Retained earnings |  |  | 203,836 |  | 129,518
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 204,986 |  | 130,668
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 26 June 2026 and signed on its behalf by

S C Munday |  |  |  |  |
Director |  |  |  |  |

Prosperity IFA Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Prosperity IFA Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07538346. The registered office of the company is Tubwell Farm, Tubwell Lane, Crowborough, East Sussex, TN6 3RQ which is also the principal place of business of the company. Independent financial advisors The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives. Within Fixtures, fittings and equipment are furniture and fittings depreciated under a 25% reducing balance method, computer equipment depreciated under a 33% straight line method, and improvements to property depreciated under a 5% straight line method.
|  | Fixtures, fittings and equipment | - | 25% RB / 33% SL / 5% SL
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Period of financial statements
| The comparative figures relate to the 9 month period ended 31 December 2024.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 5, (2024 - 5).
|  | 2025 | 2024
|  | Number | Number
| Admin | 3 | 3
| Advisors | 1 | 1
| Directors | 1 | 1
|  | ───────── | ─────────
|  | 5 | 5
|  | ═════════ | ═════════

5. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 January 2025 | 322,080 | 322,080
| Additions | 1,021,219 | 1,021,219
|  | ───────── | ─────────
| At 31 December 2025 | 1,343,299 | 1,343,299
|  | ───────── | ─────────
| Amortisation
| At 1 January 2025 | 69,784 | 69,784
| Charge for financial year | 57,738 | 57,738
|  | ───────── | ─────────
| At 31 December 2025 | 127,522 | 127,522
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 1,215,777 | 1,215,777
|  | ═════════ | ═════════
| At 31 December 2024 | 252,296 | 252,296
|  | ═════════ | ═════════

6. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 January 2025 | 65,489 | 65,489
| Additions | 14,042 | 14,042
|  | ───────── | ─────────
| At 31 December 2025 | 79,531 | 79,531
|  | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 44,557 | 44,557
| Charge for the financial year | 6,204 | 6,204
|  | ───────── | ─────────
| At 31 December 2025 | 50,761 | 50,761
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 28,770 | 28,770
|  | ═════════ | ═════════
| At 31 December 2024 | 20,932 | 20,932
|  | ═════════ | ═════════

7. | Investments
|  | Group and | Other | Total
|  | participating | investments |
|  | interests/ |  |
|  | joint ventures |  |
| Investments | £ | £ | £
| Cost
| At 1 January 2025 | 5,560 | - | 5,560
| Additions | 203,524 | 370 | 203,894
|  | ───────── | ───────── | ─────────
| At 31 December 2025 | 209,084 | 370 | 209,454
|  | ───────── | ───────── | ─────────
| Provision for
| diminution in value:
| At 31 December 2025 | 3,500 | - | 3,500
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 205,584 | 370 | 205,954
|  | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 2,060 | - | 2,060
|  | ═════════ | ═════════ | ═════════

7.1. | Holdings of 20% or more
| The company holds 20% or more of the share capital of the following companies:
|  | Country | Nature |  | Details | Proportion
|  | of | of |  | of | held by
| Name | incorporation and address of Registered Office | business |  | investment | company
| Significant interests
| Mark Grunwell Associates Ltd | Tubwell Farm Tubwell Lane Crowborough TN6 3RQ England and Wales | Independent financial advice |  | Ordinary A £1 | 100%
| Jackson Financial Planning Limited | Tubwell Farm Tubwell Lane Crowborough TN6 3RQ England and Wales | Independent financial advice |  | Ordinary A £1, Ordinary B £1 | 100%

8. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by related parties | 2,500 | -
| Other debtors | 43,875 | -
| Prepayments and accrued income | 328,755 | 168,786
|  | ───────── | ─────────
|  | 375,130 | 168,786
|  | ═════════ | ═════════

9. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 4,318 | 10,412
| Other loans | 12,020 | 65,947
| Trade creditors | 21,169 | 5,585
| Amounts owed to group undertakings | 205,584 | -
| Amounts owed to related parties (Note 16) | - | 1,336
| Taxation (Note 11) | 117,658 | 54,501
| Directors' current accounts | 4,383 | 4,178
| Other creditors | 522,793 | 9,550
| Accruals | 201,859 | 58,329
|  | ───────── | ─────────
|  | 1,089,784 | 209,838
|  | ═════════ | ═════════

10. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | - | 4,318
| Amounts owed to related parties (Note 16) | 755,683 | 90,000
| Other loans | - | 12,020
|  | ───────── | ─────────
|  | 755,683 | 106,338
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 9) | 16,338 | 76,359
| Repayable between one and two years | - | 4,318
|  | ───────── | ─────────
|  | 16,338 | 80,677
|  | ═════════ | ═════════

11. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| Corporation tax | 116,174 | 54,100
| PAYE / NI | 1,484 | 401
|  | ───────── | ─────────
|  | 117,658 | 54,501
|  | ═════════ | ═════════

12. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | - | - | -
| Charged to profit and loss | 3,912 | 3,912 | -
|  | ───────── | ───────── | ─────────
| At financial year end | 3,912 | 3,912 | -
|  | ═════════ | ═════════ | ═════════

13. | Share capital
| Allotted, called up and fully paid shares
|  | 2025 | 2024
|  | £ | £
| Ordinary shares of £0.01 each | 655 | 1,000
| Ordinary A shares of £0.01 each | 70 | 70
| Ordinary B shares of £0.01 each | 10 | 10
| Ordinary C shares of £0.01 each | 70 | 70
| Ordinary S&P shares of £0.01 each | 345 | -
|  | ───────── | ─────────
|  | 1,150 | 1,150
|  | ═════════ | ═════════

14. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

15. | Dividends
| Dividends on equity shares:
|  | 2025 | 2024
|  | £ | £
| Ordinary A - Interim paid | 33,500 | 19,258
| Ordinary B - Interim paid | 13,500 | 18,000
| Ordinary C - Interim paid | 33,500 | 19,258
|  | ───────── | ─────────
|  | 80,500 | 56,516
|  | ═════════ | ═════════

16. | Related party transactions
|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Finance amounts (due from)/owed to related parties |  |  | (2,500) | 1,336
| Amounts falling due after more than one year |  |  | 755,683 | 90,000
|  |  |  | ───────── | ─────────
|  |  |  | 753,183 | 91,336
|  |  |  | ═════════ | ═════════
| £2,500 loan to shareholder, repayable on demand with no interest charged. Loans totalling £755,683 from shareholder. £90,000 loan, plus accrued interest of £8,309.11, is repayable by 28 October 2027. £644,322 loan, plus accrued interest of £13,051.89, is repayable by 23 September 2032. Both loans are subject to interest at 3.5% plus the SONIA (Sterling Overnight Index Average) rate pa.

17. | Directors' remuneration
| The directors' remuneration for the year was as follows:
|  | 2025 | 2024
|  | £ | £
| Remuneration | 22,125 | 13,788
|  | ═════════ | ═════════

18. | Directors' advances, credits and guarantees
| During the financial year, the company made no loans or advances to the directors.

19. | Post-Balance Sheet Events
| The following non-adjusting events have occurred since 31 December 2025: On 8 April 2026 22,975 shares were allotted to Söderberg & Partners Holding AB partly for cash consideration of £2,035,265.30, and partly by way of repayment of loans and accrued interest totalling £1,301,095.20. Included within that total are loans and accrued interest of £755,683.00 represented in the balance sheet at the year end.