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REGISTERED NUMBER: 03767327 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BUZZ INVESTMENTS LIMITED

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 105,939 |  | 141,252 |  |

Investment property | 5 | 450,000 |  | 450,000 |  |

555,939 |  | 591,252 |  |

CURRENT ASSETS

Investments | 6 | 95 |  | 95 |  |

Cash at bank | 256,841 |  | 130,908 |  |

256,936 |  | 131,003 |  |

CREDITORS

Amounts falling due within one year | 7 | (56,801 | ) | (18,493 | ) |

NET CURRENT ASSETS | 200,135 |  | 112,510 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 756,074 |  | 703,762 |  |

PROVISIONS FOR LIABILITIES | (52,429 | ) | (59,138 | ) |

NET ASSETS | 703,645 |  | 644,624 |  |

CAPITAL AND RESERVES

Called up share capital | 60 |  | 60 |  |

Capital redemption reserve | 140 |  | 140 |  |

Other reserves | 137,700 |  | 137,700 |  |

Retained earnings | 565,745 |  | 506,724 |  |

703,645 |  | 644,624 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:

L M Davies - Director

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| BUZZ INVESTMENTS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03767327

| Registered office: | Oak House

| Dewsbury Road

| Fenton Industrial Estate

| Stoke-On-Trent

| Staffordshire

| ST4 2TE

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.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| Valuation of investment property

| As described in the notes to the financial statements, the investment properties are stated in the balance sheet at fair value, based on the valuation performed by the director. The director is of the opinion that the year-end valuation is not materially different to current market prices observed.

| Investment properties have been recognised at fair value by the director and they are of the opinion that there has been no material change since 30th April 2025.

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purpose of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or group of assets.

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

| Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

| If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| TAXATION

| Taxation 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 141,252 |  |

| DEPRECIATION

| Charge for year | 35,313 |  |

| At 30 April 2025 | 35,313 |  |

| NET BOOK VALUE

| At 30 April 2025 | 105,939 |  |

| At 30 April 2024 | 141,252 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 450,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 450,000 |  |

| At 30 April 2024 | 450,000 |  |

| The directors consider the investment properties to be stated at fair value as at 30 April 2025.

| In respect of tangible assets held at valuation, the aggregate cost, depreciation and carrying amount that would have been recognised if the assets had been carried under the historical cost model are: Aggregate cost £280,000 (2024: £280,000), Aggregate depreciation £nil (2024: £nil) and carrying value £280,000 (2024: £280,000).

BUZZ INVESTMENTS LIMITED (REGISTERED NUMBER: 03767327)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | CURRENT ASSET INVESTMENTS

| 30.4.25 |  | 30.4.24

£ | £ |

| Shares in group undertakings | 95 |  | 95 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts owed to group undertakings | 51,494 |  | 13,430 |  |

| Taxation and social security | 5,307 |  | 5,063 |  |

56,801 |  | 18,493 |  |

8. | RELATED PARTY DISCLOSURES

| During the year the following transactions took place between the company and:

| Bowson Engineering Limited, a subsidiary company.

| 30.4.25 |  |

| Amount due to related party at 1st May 2024 |  | 13,430 |  |

| Amounts received from related party |  | 123,064 |  |

| Amount due to related party at 30th April 2025 |  | 136,494 |  |

9. | POST BALANCE SHEET EVENTS

| There were no material events up to the date of approval of the financial statements by the board.