CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Note Year ended 31 December 2025 £’s 6 months ended 31 December 2024 £’s Revenue 5 14,964,184 2,532,329 Cost of sales (1,032,965) (240,847) Gross profit 13,931,219 2,291,482 Administrative expenses 8 (17,914,511) (4,536,845) Other operating income 5,801 3,212 Operating Loss 6 (3,977,491) (2,242,151) Share of retained (loss)/ profit of associates 14 (8,850) 2,805 Loss on disposal of PPE (30,760) – Finance income 9 288,723 525,968 Finance costs 9 (1,097,447) (9,832) Movement in fair value of warrants – 240,000 Loss for the year/ period before tax (4,825,825) (1,483,210) Income tax 10 267,597 2,820,285 (Loss)/ profit for the year/ period (4,558,228) 1,337,075 Total other comprehensive income – – Total comprehensive (loss)/ profit for the year/ period (4,558,228) 1,337,075 (Loss)/ profit per ordinary share £’s £’s Basic 11 (0.0931) 0.0298 Diluted 11 (0.0931) 0.0288 The Group’s activities derive from continuing operations. There are no further items of comprehensive income other than those shown above. The Notes on pages 75 to 102 form an integral part of these Financial Statements. 70 InvestAcc Group Limited

STRATEGIC REPORT GOVERNANCE FINANCIAL STATEMENTS OTHER INFORMATION CONSOLIDATED STATEMENT OF FINANCIAL POSITION Note As at 31 December 2025 £’s As at 31 December 2024 £’s Assets Non- current assets Property, plant and equipment 16 1,065,060 1,098,364 Right-of-use assets 17 546,606 463,506 Goodwill 13 16,442,976 12,169,000 Other Intangible assets 15 41,279,383 25,460,914 Investment in associates 14 7,309 16,159 Deferred tax asset 23 2,652,889 2,896,518 Total non-current assets 61,994,223 42,104,461 Current assets Trade and other receivables 18 3,094,853 706,991 Contract assets 5 1,411,669 265,415 Current tax receivable – 695,965 Cash and cash equivalents 19 12,042,576 13,424,847 Total current assets 16,549,098 15,093,218 Total assets 78,543,321 57,197,679 Equity and liabilities Equity Ordinary Shares 25 46,464,285 45,894,484 Share premium 25 430,199 – Sponsor Shares 25 1 1 Warrant cancellation reserve 1,680,000 1,680,000 Ordinary Shares Warrants 168,000 168,000 Share-based payment reserve 27, 29 380,788 277,566 Accumulated losses 27 (12,290,769) (7,732,541) Total equity 36,832,504 40,287,510 Non-current liabilities Lease liabilities 24 310,166 365,515 Deferred tax liability 23 6,035,483 6,539,736 Provisions 22 225,342 54,624 Borrowings 21 22,105,452 – Total non-current liabilities 28,676,443 6,959,875 Annual Report and Audited Consolidated Financial Statements 2025 71

CONSOLIDATED STATEMENT OF FINANCIAL POSITION Note As at 31 December 2025 £’s As at 31 December 2024 £’s Current liabilities Trade and other payables 20 7,346,590 7,726,935 Contract liabilities 5 2,742,841 2,105,445 Lease liabilities 24 267,387 117,914 Borrowings 21 2,677,556 – Total current liabilities 13,034,374 9,950,294 Total liabilities 41,710,817 16,910,169 Total equity and liabilities 78,543,321 57,197,679 The Notes on pages 75 to 102 form an integral part of these Financial Statements. The Financial Statements were approved and authorised for issue by the Board of Directors on 18 March 2026 and were signed on its behalf by: Mark Hodges Martin Potkins Chair Director Company number: 2040956 72 InvestAcc Group Limited

STRATEGIC REPORT GOVERNANCE FINANCIAL STATEMENTS OTHER INFORMATION CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Note Ordinary Shares £’s Share Premium £’s A Shares £’s Sponsor Share £’s Share based payment reserve £’s Warrant Cancellation reserve £’s Ordinary Share Warrants £’s Accumulated losses £’s Total equity £’s Balance as at 1 July 2024 326,700 - 10,320,000 1 255,811 - - (9,069,616) 1,832,896 Total comprehensive profit for the period – – – – – – – 1,337,075 1,337,075 A Shares reclassified to Ordinary Shares 10,320,000 – (10,320,000) – – – – – – Cancellation of A Warrants – – – – – 1,680,000 – – 1,680,000 Share-based payment charge 29 – – – – 21,755 – – – 21,755 Issuance of Ordinary Shares for acquisition 25, 26 29,096,873 – – – – – – – 29,096,873 Ordinary Shares Warrants – reclassified – – – – – – 168,000 – 168,000 Shareholder’s Loan converted to Ordinary Shares 6,150,911 – – – – – – – 6,150,911 Balance at 31 December 2024 45,894,484 – – 1 277,566 1,680,000 168,000 (7,732,541) 40,287,510 Total comprehensive loss for the year – – – – – – – (4,558,228) (4,558,228) Share-based payment charge 29 – – – – 103,222 – – – 103,222 Issuance of Ordinary Shares for acquisition 25, 26 569,801 430,199 – – – – – – 1,000,000 Balance at 31 December 2025 46,464,285 430,199 – 1 380,788 1,680,000 168,000 (12,290,769) 36,832,504 The Notes on pages 75 to 102 form an integral part of these Financial Statements. Annual Report and Audited Consolidated Financial Statements 2025 73

CONSOLIDATED STATEMENT OF CASH FLOWS Note Year ended 31 December 2025 £’s 6 months ended 31 December 2024 £’s Operating activities Loss for the year / period (4,825,825) (1,483,210) Adjustments to reconcile total operating loss to net cash flows: Depreciation charges 16 319,572 47,400 Finance income 9 (288,723) (525,968) Finance expense 9 1,097,447 9,832 Share of retained loss/(profit) of associate 14 8,850 (2,805) Fair value gain on warrant provision – (240,000) Share-based payment expense 29 103,222 21,755 Amortisation of intangibles 15 2,001,554 399,557 Amortisation of right of use assets 17 156,828 32,456 Loss on sale of PPE 16 30,760 – Working capital adjustments: (Increase)/decrease in trade receivables (2,029,005) 626,284 Decrease in contract assets 5 199,900 185,916 Increase in contract liabilities 5 637,396 106,470 Increase/(decrease) in trade and other payables 656,363 (2,334,502) Cash (used in) operations (1,931,661) (3,156,815) Tax received/(paid) 702,938 (211,212) Net cash (used in) operations (1,228,723) (3,368,027) Investing activities Purchase of tangible assets 16 (443,462) (238,416) Proceeds from sale of tangible assets 16 126,434 – Interest received 9 288,723 525,968 Deferred consideration paid 30 (6,150,911) – Acquisition of business 26 (17,500,000) (19,014,396) Net cash flows (used in) received from investing activities (23,679,216) (18,726,844) Financing activities Proceeds from issue of Ordinary Shares 25 – 29,096,873 Proceeds from borrowings 21 25,000,000 – Arrangement fee on borrowings 21 (750,000) – Interest payable on borrowings 21 (274,923) – Other interest payable and similar charges (267,077) (378) Lease payments 24 (182,332) (38,252) Net cash flows received from financing activities 23,525,668 29,058,243 Net (decrease)/ increase in cash and cash equivalents (1,382,271) 6,963,372 Cash and cash equivalents at the beginning of the year / period 13,424,847 6,461,475 Cash and cash equivalents at the end of the year / period 19 12,042,576 13,424,847 The Notes on pages 75 to 102 form an integral part of these Financial Statements. 74 InvestAcc Group Limited

STRATEGIC REPORT GOVERNANCE FINANCIAL STATEMENTS OTHER INFORMATION NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1. GENERAL INFORMATION The Company was incorporated on 31 July 2020 in the BVI as a BVI business company (registered number 2040956) under the BVI Business Companies Act, 2004 (as amended). The Company was listed on the Main Market of the London Stock Exchange on 4 December 2020 and has its registered address at Commerce House, Wickhams Cay 1, P.O. Box 3140, Road Town, Tortola, VG1110, British Virgin Islands and UK establishment (BR022831) at 11 Buckingham Street, London WC2N 6DF. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share or debt purchase, reorganisation or similar business combination with one or more businesses. The Directors consider there to be no ultimate controlling party. On 9 October 2024 the Company completed the InvestAcc Acquisition, acquiring the InvestAcc operating business and the Company subsequently changed its name from Marwyn Acquisition Company II Limited to InvestAcc Group Limited. On 27 March 2025, the Group announced the Platinum Acquisition, and Completion occurred on 3 November 2025 following the extraction, migration and integration of Platinum’s clients onto InvestAcc’s platform. The consideration for the Platinum Acquisition consisted of a maximum of £25.0 million. Further details on the Platinum Acquisition are included in Note 26 and the CEO Report on page 12. The entities forming part of the Group are detailed in Note 12. The Group provides services across pension administration and financial advice. 2. MATERIAL ACCOUNTING POLICIES (a) Basis of preparation The Financial Statements for the year ended 31 December 2025 have been prepared in accordance with International Financial Reporting Standards and IFRS Interpretations Committee interpretations as adopted by the European Union (collectively, “EU adopted IFRS” or “IFRS”) and are presented in British pounds sterling, which is the presentation and undefined functional currency of the Group. The Financial Statements have been prepared under the historical cost basis. The Financial Statements present the results for the year ended 31 December 2025 with a comparative six-month period to 31 December 2024. Due to the shortening of the previous financial period end and the InvestAcc Acquisition taking place towards the end of the prior period, the accounting periods are not directly comparable. As part of the InvestAcc Acquisition, all companies forming part of the Group also amended their accounting reference date to 31 December to align with the Company. The preparation of the Financial Statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the consolidated entity’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the Financial Statements, are disclosed in Note 3. The material accounting policies adopted in the preparation of the Financial Statements are set out below. The policies have been consistently applied throughout the current year and prior period presented. (b) Going concern The Group meets its day-to-day working capital requirements from the positive cash flows generated by its trading activities and its available cash resources. The information in these Financial Statements has been prepared on a going concern basis, which assumes that the Group will continue to be able to meet its liabilities as they fall due within the next 12 months from the date of approval. The Directors confirm that they have re-assessed the principal risks and reviewed current performance and forecasts, combined with expenditure commitments and including capital expenditure. The Group’s forecasts demonstrate it should generate positive EBITDA and cash flow in the year ending 31 December 2026 and beyond and the Directors are satisfied that the Group has sufficient cash reserves to enable it to meet its obligations as they fall due for a period of at least 12 months from the date of signing these Financial Statements. At 31 December 2025, the Group has net assets of £36,832,504 (2024: £40,287,510) and a cash balance of £12,042,576 (2024: £13,424,847). Annual Report and Audited Consolidated Financial Statements 2025 75

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2. MATERIAL ACCOUNTING POLICIES (CONTINUED) (c) New standards and amendments to International Financial Reporting Standards Standards, amendments and interpretations effective and adopted by the Group: IFRSs applicable to the Financial Statements of the Group have been applied for the year ended 31 December 2025 as well as for the comparative six-month period. The application of new or amended standards in these periods has had no material impact on the financial results or presentation. Standards, amendments and interpretations issued but not yet effective: The following standards are issued but not yet effective. The Group intends to adopt these standards, if applicable, when they become effective. It is not currently expected that these standards will have a material impact on the Group. The Group notes that whilst the revisions set out in IFRS 18 are not assessed as impacting the reported results or financial position of the Group, the layout and line items within the primary statements may vary when the IFRS becomes effective. This is a presentation matter only and does not affect recognition or measurement.

Standard	Effective date
Amendments IFRS 9 and IFRS 7 regarding the classification and measurement of financial instruments;	1 January 2026
IFRS 18 – Presentation and Disclosure in Financial Statements*; and	1 January 2027
IFRS 19 – Subsidiaries without Public Accountability: Disclosures*	1 January 2027

* Subject to EU endorsement (d) Basis of consolidation The Consolidated Financial Statements consolidate the financial statements of the Company, and its subsidiary undertakings drawn up to each relevant period end date. A subsidiary is an entity controlled by the Company. Subsidiaries are fully consolidated from the date on which control is transferred to the Group or, if created directly, the subsidiary has been incorporated. The Group obtains control over an entity when it has: a) Power over the entity; b) Exposure, or rights, to variable returns from its involvement with the entity; and c) The ability to use its power over the entity to affect the amount of the Group’s returns. Where applicable, the results of subsidiaries acquired during the period are included in the consolidated statement of comprehensive income from the effective date of acquisition. Where necessary, adjustments are made to the Financial Statements of subsidiaries to bring their accounting policies into line with those used by the Group. The acquisition method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the Group. The cost of a business combination is measured as the fair value of the assets, equity instruments issued, and liabilities incurred or assumed at the date of exchange. Identifiable assets acquired, liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill. Inter-company transactions, balances, and unrealised gains on transactions between the Company and its subsidiaries, which are related parties, are eliminated in full on consolidation. (e) Associated undertakings Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies. The Consolidated Financial Statements includes the Group’s share of the total comprehensive income of the associate on an equity accounted basis, from the date that significant influence commences until the date that significant influence ceases. 76 InvestAcc Group Limited

STRATEGIC REPORT GOVERNANCE FINANCIAL STATEMENTS OTHER INFORMATION 2. MATERIAL ACCOUNTING POLICIES (CONTINUED) (f) Revenue recognition The Group generates revenue from the provision of pension administration to clients and related services. To determine whether to recognise revenue, the Group follows the 5-step process as set out within IFRS 15: 1. Identifying the contract with a customer 2. Identifying the performance obligations 3. Determining the transaction price 4. Allocating the transaction price to the performance obligations 5. Recognising revenue when/as performance obligation(s) are satisfied The revenue and profits recognised in any period are based upon the delivery of performance obligations and an assessment of when services are delivered to the customer. Revenue is primarily generated in one of two ways: the receipt of advisory fees on the referral of clients, and the provision of pension administration services direct to customers. The Group has no material variable consideration within its revenue streams. The Group does not generate revenues with significant financing components, and therefore no discounting is applied to revenue arrangements. Pension administration services The Group’s subsidiary, IPA provides various products that are structured around services to those wishing to invest in two types of pension plans: SIPPs and SSASs. IPA earns revenue from agreements with each customer that are governed by a ‘schedule of fees.’ Under these agreements, IPA collects an annual fee for the services to be provided which include scheme set-up, ongoing management, administration and the provision of an annual valuation report. There are therefore a number of performance obligations included in the contract with the customer. However, only the initial set-up of the scheme is considered to be a distinct performance obligation. In the first year of the scheme, revenue is considered to be mainly derived from the set-up and is therefore recognised at the date of commencement. The remaining services are considered to represent a collection of performance obligations that are not consumed separately by the customer and could occur at any point over the annual term. These are therefore considered to be a collection of non-distinct performance obligations that are delivered over time and are recognised on a straight-line basis over the term of the contract from the second year onwards. Certain of the SIPP products are billed annually in advance, resulting in deferred income being recognised in the balance sheet. This is reflected as a current liability as all remaining income will be recognised in the period following the balance sheet date. SSAS products are billed annually in arrears, resulting in accrued income being recognised in the balance sheet and included in receivables. Financial advice – Wealth management and appointed representatives The Group’s subsidiary, Vesta, provides financial advice to clients, for which an advisor charge is received. Vesta has a contract with the individual to whom advice is being provided, and an advisor charge is payable to Vesta based on the advice given and level of funds being invested. This becomes payable once the client has passed a ‘cooling off’ period, which is referred to as the ‘on risk’ date. The Group considers that there is a single performance obligation, being the provision of financial advice, which is satisfied at a point in time being the ‘on risk’ date. Revenue is therefore recognised on that date. Policies sold on an indemnity basis are potentially subject to a clawback. A provision is included for any such clawbacks, although these are rare in practice. The Group also earns income from the provision of services to appointed representatives via its subsidiary InvestAcc Limited. In these situations, the customer with whom the Group has a contract is the appointed representative rather than the individual to whom pension administration is being provided. Annual Report and Audited Consolidated Financial Statements 2025 77

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2. MATERIAL ACCOUNTING POLICIES (CONTINUED) Treasury interest income The Group receives a share of interest on monies deposited with banks relating to client pension arrangements. This is considered to be part of the Group’s normal trading activities and is therefore recognised within revenue rather than finance income. Interest is recognised over time as it accrues on the accounts and is received on either a monthly or quarterly basis in arrears. (g) Property, plant and equipment Property, plant and equipment are stated at cost less depreciation. Depreciation is recognised so as to write off the cost of assets less their residual values, with the expected value of zero, over their useful lives on the following basis:

Fixture and fittings	20% straight-line
Motor vehicles	18% straight-line
Leasehold improvements	10% straight-line

(h) Financial instruments Investments and other financial assets Classification The Group classifies its financial assets in the following measurement categories: • those to be measured subsequently at fair value (either through OCI or through profit or loss); and • those to be measured at amortised cost. The classification depends on the Group’s business model for managing the financial assets and the contractual terms of the cash flows. Measurement At initial recognition, the Company measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed to the income statement. Trade and other receivables The Company assesses on a forward-looking basis the expected credit losses associated with its receivables carried at amortised cost. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, resulting in trade receivables recognised and carried at original invoice amount less an allowance for any uncollectible amounts based on expected credit losses. Trade and other payables Trade and other payables are recognised initially at fair value. Subsequent to initial recognition they are measured at amortised cost using the effective interest method. Cash and cash equivalents Cash and short-term deposits in the balance sheet comprise cash at bank and in hand and short-term deposits with original maturities of three months or less from inception that are readily convertible to known amounts of cash, and which are subject to an insignificant risk of changes in value. Bank overdrafts are shown within current financial liabilities. Borrowings Borrowings comprise amounts drawn down from facilities; these are held at amortised cost using the effective interest rate method whereby transaction costs directly attributable to the facility are amortised over the expected life of the loan to arrive at the terminal cash flows equal to the face value of the loan. Warrants Warrants meeting the definition of equity are held in a separate reserve in equity and not subsequently remeasured. (i) Goodwill Goodwill represents the amount by which the fair value of the cost of a business combination exceeds the fair value of the net assets acquired. Goodwill is not amortised and is stated as cost less any accumulated impairment losses. The recoverable amount of goodwill is tested for impairment annually or when events or changes in circumstance indicate that it might be impaired. Impairment charges are deducted from the carrying value and recognised immediately in the income statement. 78 InvestAcc Group Limited

STRATEGIC REPORT GOVERNANCE FINANCIAL STATEMENTS OTHER INFORMATION 2. MATERIAL ACCOUNTING POLICIES (CONTINUED) (j) Intangibles Externally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their useful economic lives. Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other contractual/legal rights. The two acquired intangibles are as follows: Branding Branding intangible value is the deemed fair value attributable to the acquired brands. Customer relationships Customer relationships intangible is the allocated fair value of the customer relationships of the acquired companies. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques (see section related to critical estimates and judgements below). The significant intangibles recognised by the Group, their useful economic lives and the methods used to determine the cost of intangibles acquired in a business combination are as follows:

Asset	Useful Economic Life	Valuation method
Customer Relationships	10 to 15 years	Multi-Period Excess Earnings Method
Brand value	10 years	Relief From Royalty

(k) Provisions Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle that obligation, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the Directors’ best estimate of the expenditure required to settle the obligation at the reporting date and are discounted to present value where the effect is material. (l) Pensions The Group participates in defined contribution pension schemes and contributions are charged to the income statement in the year in which they are due. These pension schemes are funded, and the payment of contributions is made to separately administered trust funds. The assets of the pension schemes are held separately from the Group. 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. (m) Leases The Group as lessee Short term leases or leases of low value are recognised as an expense on a straight-line basis over the term of the lease. The Group recognises right-of-use assets under lease agreements in which it is the lessee. The underlying assets mainly comprise property and are used in the normal course of business. The right-of-use assets comprise the initial measurement of the corresponding lease liability payments made at or before the commencement day as well as any initial direct costs and an estimate of costs to be incurred in dismantling the asset. Lease incentives are deducted from the cost of the right-of- use asset. The corresponding lease liability is included in the consolidated statement of financial position as a lease liability. The right-of-use asset is depreciated over the lease-term and if necessary impaired in accordance with applicable standards. The lease liability is initially measured at the present value of the lease payments that are not paid at that date, discounted using the rate implicit in the lease. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (application of the effective interest method) and by reducing the carrying amount to reflect the lease payments made. No lease modification or reassessment changes have been made during the reporting period from changes in any lease terms or rent charges. (n) Equity Ordinary shares and sponsor shares are classified as equity. Incremental costs directly attributable to the issue of new shares are recognised in equity as a deduction from the proceeds. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Annual Report and Audited Consolidated Financial Statements 2025 79

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2. MATERIAL ACCOUNTING POLICIES (CONTINUED) (o) Corporation tax Tax on the profit or loss 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 directly in equity or other comprehensive income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred tax is provided, using the liability method, on all temporary differences at the balance sheet date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets are recognised for all deductible temporary differences, carry-forward of unused tax assets and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry-forward of unused tax assets and unused tax losses can be utilised, except where the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss. The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilised. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance sheet date. (p) Earnings per ordinary share The Group presents basic earnings per Ordinary Share (“EPS”) data for its Ordinary Shares as disclosed in more detail in Note 11. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of Ordinary Shares outstanding during the year. Diluted EPS is calculated by adjusting the weighted average number of Ordinary Shares outstanding to assume conversion of all potential dilutive Ordinary Shares Warrants and Incentive Shares which would result in Ordinary Shares. (q) Share based payments The A1 Ordinary Shares and A2 Ordinary Shares in InvestAcc (BVI) Limited (the “Incentive Shares”), represent equity- settled share-based payment arrangements under which the Group receives services as a consideration for the additional rights attached to these equity shares. Equity-settled share-based payments to Directors and others providing similar services are measured at the fair value of the equity instruments at the grant date. Fair value is determined using an appropriate valuation technique, further details of which are given in Note 29. The fair value is expensed, with a corresponding increase in equity, on a straight-line basis from the grant date to the expected exercise date. Where the equity instruments granted are considered to vest immediately as the services are deemed to have been received in full, the fair value is recognised as an expense with a corresponding increase in equity recognised at grant date. 80 InvestAcc Group Limited

STRATEGIC REPORT GOVERNANCE FINANCIAL STATEMENTS OTHER INFORMATION 3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of the Group’s Financial Statements under IFRS requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. Estimates and judgements are continually evaluated and are based on historical experience and other factors including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. Key sources of estimation uncertainty Identifiable assets acquired and liabilities assumed As required by IFRS 3, we have measured the assets acquired and liabilities assumed on the acquisition in the period at their fair value on acquisition. The fair values of contract assets at the acquisition date were estimated to obtain a price that would be paid to transfer the assets in an orderly transaction between market participants. The determination of the fair value of assets and liabilities including goodwill arising on the acquisition of the business, the acquisition of branding, customer relationships, and intellectual property, whether arising from separate purchases or from the acquisition as part of the business combination, and development expenditure, which is expected to generate future economic benefits, are based, to a considerable extent, on management’s estimations. Independent specialists were engaged to review the assessment. The fair value of these assets is determined by discounting estimated future net cash flows the asset is expected to generate where no active market for the asset exists. The use of different assumptions for the expectations of future cash flows and the discount rate would change the valuation of the intangible assets. Goodwill impairment As required by IAS 36, goodwill is required to be considered for impairment at least annually or whenever indicators of impairment are present. The Directors have prepared forecasts and are satisfied that no impairment is required. The inputs and considerations of this review are outlined in Note 13. Valuation of Incentive Scheme The Company has issued Incentive Shares as part of the creation of a long-term incentive scheme which is valued using a Monte Carlo model. This model requires estimation and judgement surrounding the inputs of exercise price, expected volatility, risk free rate, expected dividends, and expected term of the Incentive Shares. The Ordinary A share liability held, represents the subscription price where there is an option to redeem the shares for cash in the instance of a good leaver for certain individuals, at the lower of market value and the subscription price. Other disclosures relating to the Group’s exposure to risk and uncertainties in relation to financial instruments are included in Note 28. Critical accounting judgements Revenue recognition As detailed in Note 5, the recognition of revenue arising from pension administration services requires judgements and estimates to determine the appropriate allocation of revenue to performance obligations. Annual Report and Audited Consolidated Financial Statements 2025 81

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 4. SEGMENT INFORMATION Management currently identifies two operating segments in the Group under IFRS 8 being the provision of pension administration and related services, and the provision of wealth management services. Although the Group is organised into three separate trading companies, all these entities are centrally managed and controlled, and internal reporting is presented on a consolidated basis, and under the two segments identified. The Group’s Directors have been determined to be the chief operating decision-maker (‘’CODM”), as defined by IFRS 8 Operating Segments, for the Group. The CODM reviews the Group’s internal reporting based around these segments in order to assess performance and allocate resources. It considers interest income and expense on a net basis and consequently the total interest income and expense for all reportable segments is presented net. The segments are differentiated by the type of products provided. The segmental results and comparatives are presented on an underlying basis (pre-tax), the basis reviewed by the CODM. Results included within ‘other’ comprises income and expenditure not attributed to the Group’s operating segments. These amounts include those arising from other head office costs which cannot be attributable to any such operating unit, such as net income on the Company’s cash reserves. Inter-segment services are generally recharged at cost. Significant customers There are no individual customers comprising 10% or more of combined revenues in any period. Year ended 31 December 2025

	Pension administration and related services £’s	Wealth management services £’s	Other £’s	Total £’s
Revenue	11,242,101	3,722,083	–	14,964,184
Cost of sales	–	(1,032,965)	–	(1,032,965)
Gross profit	11,242,101	2,689,118	–	13,931,219
Administrative expenses	(7,055,880)	(1,464,305)	(9,394,326)	(17,914,511)
Other operating income	–	5,801	–	5,801
Operating profit /(loss)	4,186,221	1,230,614	(9,394,326)	(3,977,491)

Period ended 31 December 2024

	Pension administration and related services £’s	Wealth management services £’s	Other £’s	Total £’s
Revenue	1,731,030	801,299	–	2,532,329
Cost of sales	(15,661)	(225,186)	–	(240,847)
Gross profit	1,715,369	576,113	–	2,291,482
Administrative expenses	(1,055,105)	(323,684)	(3,158,056)	(4,536,845)
Other operating income	–	3,212	–	3,212
Operating profit /(loss)	660,264	255,641	(3,158,056)	(2,242,151)

82 InvestAcc Group Limited