IRIS Accounts Production v25.2.0.378 05695937 Board of Directors 1.4.24 31.3.25 31.3.25 Medium entities the provision of producer responsibility compliance under various environmental legislation. true false true true false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary New 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05695937 2024-03-31 05695937 2025-03-31 05695937 2024-04-01 2025-03-31 05695937 2023-03-31 05695937 2023-04-01 2024-03-31 05695937 2024-03-31 05695937 ns15:EnglandWales 2024-04-01 2025-03-31 05695937 ns14:PoundSterling 2024-04-01 2025-03-31 05695937 ns10:Director1 2024-04-01 2025-03-31 05695937 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05695937 ns10:MediumEntities 2024-04-01 2025-03-31 05695937 ns10:Audited 2024-04-01 2025-03-31 05695937 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 05695937 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05695937 ns10:FullAccounts 2024-04-01 2025-03-31 05695937 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 05695937 ns10:Director3 2024-04-01 2025-03-31 05695937 ns10:Director4 2024-04-01 2025-03-31 05695937 ns10:Director5 2024-04-01 2025-03-31 05695937 ns10:CompanySecretary1 2024-04-01 2025-03-31 05695937 ns10:RegisteredOffice 2024-04-01 2025-03-31 05695937 ns10:Director2 2024-04-01 2025-03-31 05695937 ns5:CurrentFinancialInstruments 2025-03-31 05695937 ns5:CurrentFinancialInstruments 2024-03-31 05695937 ns5:ShareCapital 2025-03-31 05695937 ns5:ShareCapital 2024-03-31 05695937 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 05695937 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 05695937 ns5:ShareCapital 2023-03-31 05695937 ns5:RetainedEarningsAccumulatedLosses 2023-03-31 05695937 ns5:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05695937 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 05695937 ns10:HighestPaidDirector 2024-04-01 2025-03-31 05695937 ns10:HighestPaidDirector 2023-04-01 2024-03-31 05695937 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2024-04-01 2025-03-31 05695937 ns5:PlantEquipmentOtherAssetsUnderOperatingLeases 2023-04-01 2024-03-31 05695937 ns5:OwnedAssets 2024-04-01 2025-03-31 05695937 ns5:OwnedAssets 2023-04-01 2024-03-31 05695937 ns10:OrdinaryShareClass2 2023-04-01 2024-03-31 05695937 ns5:FurnitureFittings 2024-03-31 05695937 ns5:MotorVehicles 2024-03-31 05695937 ns5:ComputerEquipment 2024-03-31 05695937 ns5:FurnitureFittings 2024-04-01 2025-03-31 05695937 ns5:MotorVehicles 2024-04-01 2025-03-31 05695937 ns5:ComputerEquipment 2024-04-01 2025-03-31 05695937 ns5:FurnitureFittings 2025-03-31 05695937 ns5:MotorVehicles 2025-03-31 05695937 ns5:ComputerEquipment 2025-03-31 05695937 ns5:FurnitureFittings 2024-03-31 05695937 ns5:MotorVehicles 2024-03-31 05695937 ns5:ComputerEquipment 2024-03-31 05695937 ns5:UnlistedNon-exchangeTraded ns5:CostValuation 2024-03-31 05695937 ns5:UnlistedNon-exchangeTraded ns5:DisposalsRepaymentsInvestments 2025-03-31 05695937 ns5:UnlistedNon-exchangeTraded ns5:CostValuation 2025-03-31 05695937 ns5:UnlistedNon-exchangeTraded 2025-03-31 05695937 ns5:UnlistedNon-exchangeTraded 2024-03-31 05695937 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 05695937 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 05695937 ns5:WithinOneYear 2025-03-31 05695937 ns5:WithinOneYear 2024-03-31 05695937 ns5:BetweenOneFiveYears 2025-03-31 05695937 ns5:BetweenOneFiveYears 2024-03-31 05695937 ns5:AllPeriods 2025-03-31 05695937 ns5:AllPeriods 2024-03-31 05695937 ns5:DeferredTaxation 2024-03-31 05695937 ns5:DeferredTaxation 2024-04-01 2025-03-31 05695937 ns5:DeferredTaxation 2025-03-31 05695937 ns10:OrdinaryShareClass2 2025-03-31 05695937 ns5:RetainedEarningsAccumulatedLosses 2024-03-31

REGISTERED NUMBER: 05695937 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BEYONDLY GLOBAL LIMITED

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 6 |

Income Statement | 9 |

Other Comprehensive Income | 10 |

Balance Sheet | 11 |

Statement of Changes in Equity | 12 |

Cash Flow Statement | 13 |

Notes to the Cash Flow Statement | 14 |

Notes to the Financial Statements | 15 |

BEYONDLY GLOBAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Iain Robert Liddell

| Jessica Anne Aldersley

| Oksana Rigby

| Alexander Walker Hilton

| SECRETARY: | Nick Brooks

| REGISTERED OFFICE: | Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

| REGISTERED NUMBER: | 05695937 (England and Wales)

| AUDITORS: | Wallwork Nelson & Johnson

| Chartered Accountants & Statutory Auditors

| Chandler House

| 7 Ferry Road Office Park

| Riversway

| Preston

| Lancashire

| PR2 2YH

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

STRATEGIC REPORT

FOR THE YEAR ENDED 31 MARCH 2025

General Review

During the 2024-2025 financial year, the principal activities of the business continued to be centred around environmental compliance and consultancy with a focus of being a 'business for good', with all decision-making underpinned by the principles of B Corp.

The first part of the year saw the execution of the organisational roadmap with a focus on partnerships, upcoming legislation and impactful projects with the second half looking at the biggest growth opportunities in terms of services, brand positioning and optimisation of technology.

The instability from the previous year in the packaging recycling evidence (PRN) market continued which directly resulted in a reduction in overall company turnover of circa 43%. Through continued strategic procurement activity and the execution of the strategic organisational roadmap, an increase in overall operating profit of circa 7% was realised.

Efficiency improvements were also a focus throughout the year resulting in a minimal increase (despite increases in headcount and investment in technology) in admin expenses of 4.46%.

In December, the UK Government published outcomes to the WEEE consultation and call for evidence on reforming the UK WEEE regulations which were held over December 2023-March 2024. At this stage, UK Government has agreed to take forward two areas of reform; a new category for vapes and new obligations for online marketplaces. Both measures will be introduced into the regulations in 2025 and come into effect for the 2026 compliance year. The UK Government will continue to consider all other proposals set out in the consultation and call for evidence and will set out their response to them in 2025.The UK Government established the Circular Economy Taskforce in November 2024 as an independent expert advisory group to develop England's first comprehensive Circular Economy Strategy. This initiative aims to transition from the traditional "take-make-dispose" model to a more sustainable system that emphasizes reuse, repair, and recycling. It Is expected that the other WEEE reform proposals will be incorporated into these circular economy strategies to be published in 2025.

The reform to the Batteries and Accumulators Regulations 2008 was further delayed, the consultation is anticipated to occur in 2025.

The EPR regulations became legally effective in January 2024 and whilst it was a welcome relief to only be dealing with one set of regulations, the challenge for producers remained as they sought to understand their new obligations and reporting requirements with the continuation of demand on resource on the Beyondly team as they worked hard to provide the necessary support to members navigating through this period of significant change. Despite this, it was encouraging that 94% of our customers rated our customer service as 'Good' or 'Excellent' - something we continue to build on.

There is a lot of ongoing technical work on defining a PRO (Producer Responsibility Organisation) - the purpose of which is to take on responsibility for the operation of the Extended Producer Responsibility for packaging (pEPR) scheme. The expectation is that this will unfold throughout 2025 with the appointment of the PRO anticipated for March 2026.

The company balance sheet remains strong with a Net Asset position of £11,461,146.

People

Our people remain at the heart of our business' success. We grew the team during the previous financial year and with a continued focus on internal promotion, saw 7 existing employees promoted into new roles. Following the official implementation of EPR, we took the opportunity to review the structure in the packaging team and across the organisation as a whole and as a result, created 6 brand new roles and increased the number of customer support and data analyst roles to ensure we continue to deliver the highest level of customer service to our members.

Our company values of trust, commitment, respect, passion and innovation underpin everything that we do, and we use these values to determine who is the right fit to join our circle. As a result, Beyondly has a team of highly committed people who are passionate about delivering against our purpose of leading, inspiring and educating to positively impact society and the environment.

Some of the key highlights during the last year in relation to people are;

- We continued to strengthen links with local education providers through delivering talks and attending careers fairs. We also supported 7 students with work experience placements.

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

STRATEGIC REPORT

FOR THE YEAR ENDED 31 MARCH 2025

- Rolled out our in-house Learning Management System.

- The team carried out a total 160 hours of volunteering with impacts including (but not limited to);

| - Planted 200 trees on the estate where the office is located (Broughton Sanctuary) as part of the 'Rewild the Land' project. |

| - Supported students at three local secondary schools with their interviewing skills which will enhance their opportunity to gain employment/university placement after school. |

| - Volunteered to be Christmas Elves wrapping gifts for Skipton Step into Action's Christmas campaign to provide gifts to over 170 children in Skipton and surrounding villages. Children are referred to the scheme by local charities and ensures children referred are brought a bit of magic at Christmas. For some it may be the only gifts they get. |

- Introduced enhanced family leave and pay.

- Achieved an employee Net Promoter Score of 64.

- Donated £278k across 17 charities and CICs through the Fund for Change programme.

- MD Jessica Aldersley, was honoured as one of The LDC (in collaboration with The Times) Top 50 Most Ambitious Business Leaders for 2024.

- Our zero-waste expert Chris Smith is now certified as a TRUE Advisor trained on the TRUE Rating System. This certification demonstrates his commitment to preserving and improving the environment, evidencing he possesses the knowledge necessary to divert and document unnecessary waste from landfills.

- Charlotte Davies, our Senior Consultant in Resource Efficiency and Circularity, appointed by Charted Institution of Wastes Management (CIWM) as their first Early Careers President.

Planet

With a continued commitment to preserving and protecting our environment, and with our vision of a better, fairer, sustainable world for all in mind some of our key highlights in this area were;

- Committed to long-term partnerships with WRAP and NOC, enhancing our environmental impact through sustained collaboration.

- 195,003 trees now planted across the globe.

- Became an affiliate of WRAP Textiles 2030.

- Became a member of the Carbon Accounting Alliance.

- Achieved the Gold Award in the Ecologi 'For Our Planet' awards.

- Launched two environmental research projects with aim of increasing household WEEE recycling rates and to reduce the confusion around plastics recycling respectively.

- Reduced our carbon emissions by 8.2%.

Principle risks and uncertainties

Undoubtedly the biggest risk and uncertainty for the business remains to be around legislative change. With increased data reporting requirements expected to come into effect in 2025 the organisation needs to ensure it has the systems and knowledge to fulfil its' compliance obligations and to provide the necessary support to customers. There has historically been last minute changes and decisions in relation to regulatory reform and the organisation therefore needs to remain adaptable and flexible during the times of uncertainty.

Future focus

The start of the new financial year saw the appointment of Alex Hilton to the Beyondly Board of Directors as Director of Policy and Public Affairs. Alex joins the business on 30th June 2025. This strategic addition to the board underscores our commitment to expanding Beyondly's influence across the environmental and regulatory landscape, both in the UK and internationally. Alex will play a key role in supporting Beyondly customers through the complexities of changing regulations and driving the organisational strategy around policy related risks and opportunities.

ON BEHALF OF THE BOARD:

Jessica Anne Aldersley - Director

21 October 2025

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

DIVIDENDS

An interim dividend of £260 per share was paid on 31 March 2025. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 March 2025 will be £ 2,600,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Iain Robert Liddell

Jessica Anne Aldersley

Oksana Rigby

Other changes in directors holding office are as follows:

Gareth John Roberts - resigned 24 April 2024

Alexander Walker Hilton was appointed as a director after 31 March 2025 but prior to the date of this report.

CHARITABLE AND POLITICAL DONATIONS

The company made no political donations and incurred no political expenditure during the year.

Charitable donations of £296,123 (2024: £389,998) were recognised in the profit and loss account during the year.

STREAMLINED ENERGY AND CARBON REPORTING

In line with the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 our energy use and greenhouse gas (GHG) emissions are set out below.

The data relates to UK emissions for the 12-month period from 1 April 2024 to 31 March 2025. This was the second year of reporting for Beyondly under the SECR regulations.

Beyondly Energy Use and Associated Greenhouse Gas Emissions |

| 31/03/25 |  | 31/03/24 |

Total Energy consumption (kWh) |  | 22,174 |  | 26,897 |

Emissions from combustion of gas (Scope 1) (tCO2e) |  | 0.0 |  | 0.0 |

Emissions from transport (Scope 1) (tCO2e) |  | 0.0 |  | 0.0 |

Emissions from location-based purchased electricity (Scope 2) (tCO2e) |  | 3.4 |  | 4.0 |

Emissions from business travel in employee-owned vehicles where the company is responsible for purchasing the fuel or electricity (Scope 3) (tCO2e) |  | 1.5 |  | 1.8 |

Total gross emissions (tCO2e) |  | 4.9 |  | 5.8 |

Intensity Metric CO2 to £m turnover (tCO2e) |  | 0.1 |  | 0.1 |

Emissions avoided by purchasing renewable electricity (tCO2e) |  | 3.4 |  | 4.0 |

Market-based Scope 2 emissions (tCO2e) |  | 0.0 |  | 0.0 |

Total annual net emissions (tCO2e) |  | 1.5 |  | 1.8 |

Quantification and Reporting Methodology

The boundaries of this report are based on operational control. We report our emissions with reference to the latest Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG Protocol). In accordance with the 2018 Regulations, the energy use and associated greenhouse gas emissions are for those within the UK only that come under the operational control boundary. The 2024UK Government GHG Conversion Factors for Company Reporting published by the Department for Energy Security and Net Zero are used to convert energy use in our operations to emissions of CO2e. Carbon emission factors for purchased electricity calculated according to the ‘location-based grid average’ method. This reflects the average emission of the grid where the energy consumption occurs. Data sources include billing, invoices and internal systems. We purchase 100% renewable electricity for our site and have included an additional net emissions figure calculated using market-based factors to account for this in our report above. For transport data where actual usage data (e.g. litres) was unavailable conversions were made using average fuel consumption factors to estimate the usage.

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 MARCH 2025

Intensity Ratio

We have chosen to report our gross emissions against £m turnover. The intensity metric figure for FYE Mar-25 was 0.1 tCO2e per £m turnover.

Energy Efficiency Action:

In the period covered by the report we have:

- Adjusted the ground-sourced heat pump thermostat controls time and temperature band settings according to the season.

- Upgraded the company pool car to an electric car with a higher range.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Wallwork Nelson & Johnson, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Jessica Anne Aldersley - Director

21 October 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BEYONDLY GLOBAL LIMITED

Opinion

We have audited the financial statements of Beyondly Global Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BEYONDLY GLOBAL LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- |  | Enquiry of management and those charged with governance around actual and potential litigation and claims. |

- |  | Enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and |

| regulations. |

- |  | Reviewing minutes of meetings of those charged with governance. |

- |  | Reviewing financial statement disclosures and testing to support documentation to assess compliance with |

| applicable laws and regulations. |

- |  | Auditing the risk of management override of controls and evaluating the business rationale of significant |

| transactions outside the normal course of business. |

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

BEYONDLY GLOBAL LIMITED

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Woodburn FCA (Senior Statutory Auditor)

for and on behalf of Wallwork Nelson & Johnson

Chartered Accountants & Statutory Auditors

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

21 October 2025

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

INCOME STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 31/3/25 |  | 31/3/24

| Notes | £ | £ |

TURNOVER | 40,781,765 |  | 72,664,760 |  |

Cost of sales | 32,044,635 |  | 64,087,639 |  |

GROSS PROFIT | 8,737,130 |  | 8,577,121 |  |

Administrative expenses | 4,403,270 |  | 3,669,060 |  |

OPERATING PROFIT | 4 | 4,333,860 |  | 4,908,061 |  |

Interest receivable and similar income | 536,553 |  | 394,639 |  |

PROFIT BEFORE TAXATION | 4,870,413 |  | 5,302,700 |  |

Tax on profit | 5 | 1,280,032 |  | 1,327,284 |  |

PROFIT FOR THE FINANCIAL YEAR | 3,590,381 |  | 3,975,416 |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 MARCH 2025

| 31/3/25 |  | 31/3/24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 3,590,381 |  | 3,975,416 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 3,590,381 |  | 3,975,416 |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

BALANCE SHEET

31 MARCH 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 36,063 |  | 18,207 |  |

Investments | 8 | - |  | 249,715 |  |

36,063 |  | 267,922 |  |

CURRENT ASSETS

Debtors | 9 | 13,647,191 |  | 13,088,673 |  |

Cash at bank | 15,338,691 |  | 14,527,762 |  |

28,985,882 |  | 27,616,435 |  |

CREDITORS

Amounts falling due within one year | 10 | 17,560,799 |  | 17,413,592 |  |

NET CURRENT ASSETS | 11,425,083 |  | 10,202,843 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,461,146 |  | 10,470,765 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 100 |  | 100 |  |

Retained earnings | 14 | 11,461,046 |  | 10,470,665 |  |

SHAREHOLDERS' FUNDS | 11,461,146 |  | 10,470,765 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2025 and were signed on its behalf by:

Jessica Anne Aldersley - Director

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 April 2023 | 100 |  | 6,495,249 |  | 6,495,349 |  |

Changes in equity

Total comprehensive income | - |  | 3,975,416 |  | 3,975,416 |  |

Balance at 31 March 2024 | 100 |  | 10,470,665 |  | 10,470,765 |  |

Changes in equity

Dividends | - |  | (2,600,000 | ) | (2,600,000 | ) |

Total comprehensive income | - |  | 3,590,381 |  | 3,590,381 |  |

Balance at 31 March 2025 | 100 |  | 11,461,046 |  | 11,461,146 |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

| 31/3/25 |  | 31/3/24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,716,342 |  | 12,204,222 |  |

Tax paid | (1,400,001 | ) | (612,401 | ) |

Net cash from operating activities | 316,341 |  | 11,591,821 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (41,965 | ) | (9,253 | ) |

Sale of tangible fixed assets | - |  | 1,285 |  |

Interest received | 536,553 |  | 394,639 |  |

Net cash from investing activities | 494,588 |  | 386,671 |  |

Cash flows from financing activities

Loan repayments in year | - |  | (1,000,234 | ) |

Amount introduced by directors | 2,600,000 |  | - |  |

Equity dividends paid | (2,600,000 | ) | - |  |

Net cash from financing activities | - |  | (1,000,234 | ) |

Increase in cash and cash equivalents | 810,929 |  | 10,978,258 |  |

Cash and cash equivalents at beginning of year | 2 | 14,527,762 |  | 3,549,504 |  |

Cash and cash equivalents at end of year | 2 | 15,338,691 |  | 14,527,762 |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31/3/25 |  | 31/3/24

£ | £ |

| Profit before taxation | 4,870,413 |  | 5,302,700 |  |

| Depreciation charges | 24,109 |  | 45,168 |  |

| Loss on disposal of fixed assets | 249,715 |  | - |  |

| Finance income | (536,553 | ) | (394,639 | ) |

4,607,684 |  | 4,953,229 |  |

| (Increase)/decrease in trade and other debtors | (559,776 | ) | 18,859,070 |  |

| Decrease in trade and other creditors | (2,331,566 | ) | (11,608,077 | ) |

| Cash generated from operations | 1,716,342 |  | 12,204,222 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 March 2025

| 31/3/25 |  | 1/4/24

£ | £ |

| Cash and cash equivalents | 15,338,691 |  | 14,527,762 |  |

| Year ended 31 March 2024

| 31/3/24 |  | 1/4/23

£ | £ |

| Cash and cash equivalents | 14,527,762 |  | 3,549,504 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1/4/24 | Cash flow | At 31/3/25

£ | £ | £ |

| Net cash |

| Cash at bank | 14,527,762 |  | 810,929 |  | 15,338,691 |  |

14,527,762 |  | 810,929 |  | 15,338,691 |  |

| Total | 14,527,762 |  | 810,929 |  | 15,338,691 |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Beyondly Global Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

| Depreciation is provided on all tangible fixed assets when brought into use at rates calculated to write off the cost or valuation, less residual value, of each asset on a straight line basis over its expected useful economic life as follows:

| Fixtures and fittings |  | - 50% on cost |  |

| Computer equipment |  | - 50% on cost |  |

| Motor Vehicles - 50% on cost

| Financial instruments

| Financial instruments are recognised in the balance sheet when the Company has become a party to the contractual provisions of the instruments. Financial instruments are classified as liabilities or equity in accordance with the substance of the contractual arrangement.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

3. | EMPLOYEES AND DIRECTORS

| 31/3/25 |  | 31/3/24

£ | £ |

| Wages and salaries | 2,433,919 |  | 2,155,523 |  |

| Social security costs | 262,063 |  | 220,549 |  |

| Other pension costs | 300,390 |  | 123,083 |  |

2,996,372 |  | 2,499,155 |  |

| The average number of employees during the year was as follows:

| 31/3/25 |  | 31/3/24

| Management | 8 |  | 7 |  |

| Sales and administrative | 49 |  | 45 |  |

57 |  | 52 |  |

| 31/3/25 |  | 31/3/24

£ | £ |

| Directors' remuneration | 217,202 |  | 272,778 |  |

| Directors' pension contributions to money purchase schemes | 167,700 |  | 25,308 |  |

| Information regarding the highest paid director is as follows:

| 31/3/25 |  | 31/3/24

£ | £ |

| Emoluments etc | 144,525 |  | 126,094 |  |

| Pension contributions to money purchase schemes | 84,147 |  | 9,714 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31/3/25 |  | 31/3/24

£ | £ |

| Other staff benefits and costs | 165,708 |  | 180,704 |  |

| Depreciation - owned assets | 24,109 |  | 45,167 |  |

| Loss on disposal of fixed assets | 249,715 |  | - |  |

| Auditors' remuneration | 4,970 |  | 4,595 |  |

| Auditors' remuneration for non audit work | 13,696 |  | 5,480 |  |

| Carbon offsets | 14,420 |  | - |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | OPERATING PROFIT - continued

| The operating profit is stated after charging:

|  | 31/3/25 |  |  | 31/3/24 |

|  | £ |  |  | £ |

| Depreciation - owned assets |  | 24,109 |  |  | 45,167 |

| Loss on disposal of fixed assets |  | 249,715 |  |  | - |

| Auditors' remuneration |  | 4,970 |  |  | 4,595 |

| Auditors' remuneration for non-audit work |  | 13,696 |  |  | 5,480 |

5. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31/3/25 |  | 31/3/24

£ | £ |

| Current tax:

| UK corporation tax | 1,278,774 |  | 1,383,864 |  |

| Deferred tax | 1,258 |  | (56,580 | ) |

| Tax on profit | 1,280,032 |  | 1,327,284 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31/3/25 |  | 31/3/24

£ | £ |

| Profit before tax | 4,870,413 |  | 5,302,700 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 1,217,603 |  | 1,325,675 |  |

| Effects of:

| Expenses not deductible for tax purposes | 66,893 |  | (1,673 | ) |

| Capital allowances in excess of depreciation | (4,464 | ) | - |  |

| Depreciation in excess of capital allowances | - |  | 3,282 |  |

| Total tax charge | 1,280,032 |  | 1,327,284 |  |

6. | DIVIDENDS

| 31/3/25 |  | 31/3/24

£ | £ |

| Final | 2,600,000 |  | - |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 39,906 |  | 1,202 |  | 210,323 |  | 251,431 |  |

| Additions | - |  | - |  | 41,965 |  | 41,965 |  |

| At 31 March 2025 | 39,906 |  | 1,202 |  | 252,288 |  | 293,396 |  |

| DEPRECIATION

| At 1 April 2024 | 31,980 |  | 1,202 |  | 200,042 |  | 233,224 |  |

| Charge for year | 7,926 |  | - |  | 16,183 |  | 24,109 |  |

| At 31 March 2025 | 39,906 |  | 1,202 |  | 216,225 |  | 257,333 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | - |  | 36,063 |  | 36,063 |  |

| At 31 March 2024 | 7,926 |  | - |  | 10,281 |  | 18,207 |  |

8. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 April 2024 | 249,715 |  |

| Disposals | (249,715 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 249,715 |  |

| No fixed asset investments were held at the year end. The investment in Climate Solutions Exchange Ltd was written off during the year as it was considered to be irrecoverable.

9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade debtors | 9,057,594 |  | 10,753,160 |  |

| Other debtors | 90 |  | 122 |  |

| VAT | 328,565 |  | 591,328 |  |

| Deferred tax asset | 81,635 |  | 82,893 |  |

| Prepayments and accrued income | 4,179,307 |  | 1,661,170 |  |

13,647,191 |  | 13,088,673 |  |

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

| 31/3/25 |  | 31/3/24

£ | £ |

| Trade creditors | 4,408,230 |  | 1,999,933 |  |

| Tax | 880,251 |  | 1,001,478 |  |

| Other creditors | 351,122 |  | 373,881 |  |

| Directors' current accounts | 2,600,000 |  | - |  |

| Accruals and deferred income | 9,321,196 |  | 14,038,300 |  |

17,560,799 |  | 17,413,592 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31/3/25 |  | 31/3/24

£ | £ |

| Within one year | 77,833 |  | 75,833 |  |

| Between one and five years | 128,583 |  | 206,417 |  |

206,416 |  | 282,250 |  |

12. | DEFERRED TAX

£ |

| Balance at 1 April 2024 | (82,893 | ) |

| Provided during year | 1,258 |  |

| Balance at 31 March 2025 | (81,635 | ) |

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/3/25 |  | 31/3/24

| value: | £ | £ |

| 10,000 | Ordinary New | 1p | 100 |  | 100 |  |

14. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 10,470,665 |  |

| Profit for the year | 3,590,381 |  |

| Dividends | (2,600,000 | ) |

| At 31 March 2025 | 11,461,046 |  |

15. | PENSION COMMITMENTS

| The company operates an independently administered defined contribution pension scheme on behalf of all its staff. The pension costs charge represents the contributions payable by the company in the year and amounts to £300,390 (2024: £123,083).

BEYONDLY GLOBAL LIMITED (REGISTERED NUMBER: 05695937)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

16. | CAPITAL COMMITMENTS

| 31/3/25 |  | 31/3/24

£ | £ |

| Contracted but not provided for in the

| financial statements | 140,000 |  | - |  |

17. | RELATED PARTY DISCLOSURES

| Recycling in Action Limited is a company which shares common ownership. No transactions occurred during the year. At the year end a balance of £66,614 (2024: £66,614) was included in other creditors.

18. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the directors and shareholders.