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REGISTERED NUMBER: 07864535 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Bills Gates (UK) Limited |

| Bills Gates (UK) Limited (Registered number: 07864535) |

Contents of the Financial Statements

for the year ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Bills Gates (UK) Limited |

Company Information

for the year ended 31 March 2025

| DIRECTOR: | W C Burton

| REGISTERED OFFICE: | 120 Cockfosters Road

| BARNET

| EN4 0DZ

| REGISTERED NUMBER: | 07864535 (England and Wales)

| ACCOUNTANTS: | G & A Partners LLP

| Chartered Accountants

| 120 Cockfosters Road

| Barnet

| EN4 0DZ

| Bills Gates (UK) Limited (Registered number: 07864535) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 72,325 |  | 87,154 |  |

72,325 |  | 87,154 |  |

CURRENT ASSETS

Stocks | 12,150 |  | 11,500 |  |

Debtors | 6 | 65,466 |  | 70,926 |  |

Cash at bank | 165,611 |  | 164,838 |  |

243,227 |  | 247,264 |  |

CREDITORS

Amounts falling due within one year | 7 | 105,738 |  | 94,691 |  |

NET CURRENT ASSETS | 137,489 |  | 152,573 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 209,814 |  | 239,727 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (36,097 | ) | (42,743 | ) |

PROVISIONS FOR LIABILITIES | 9 | (18,081 | ) | (12,503 | ) |

NET ASSETS | 155,636 |  | 184,481 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 155,536 |  | 184,381 |  |

SHAREHOLDERS' FUNDS | 155,636 |  | 184,481 |  |

| Bills Gates (UK) Limited (Registered number: 07864535) |

Statement of Financial Position - continued

31 March 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 20 November 2025 and were signed by:

W C Burton - Director

| Bills Gates (UK) Limited (Registered number: 07864535) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Bills Gates (UK) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stock is valued at the lower of cost and net realisable value. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

| Bills Gates (UK) Limited (Registered number: 07864535) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 12,500 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 12,500 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 148,246 |  | 8,807 |  | 157,053 |  |

| Additions | 11,162 |  | 1,348 |  | 12,510 |  |

| Transfer to ownership | (19,950 | ) | - |  | (19,950 | ) |

| At 31 March 2025 | 139,458 |  | 10,155 |  | 149,613 |  |

| DEPRECIATION

| At 1 April 2024 | 63,901 |  | 5,998 |  | 69,899 |  |

| Charge for year | 26,286 |  | 1,053 |  | 27,339 |  |

| Transfer to ownership | (19,950 | ) | - |  | (19,950 | ) |

| At 31 March 2025 | 70,237 |  | 7,051 |  | 77,288 |  |

| NET BOOK VALUE

| At 31 March 2025 | 69,221 |  | 3,104 |  | 72,325 |  |

| At 31 March 2024 | 84,345 |  | 2,809 |  | 87,154 |  |

| Bills Gates (UK) Limited (Registered number: 07864535) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 April 2024 | 86,985 |  |

| Additions | 11,162 |  |

| Transfer to ownership | (19,950 | ) |

| At 31 March 2025 | 78,197 |  |

| DEPRECIATION

| At 1 April 2024 | 9,640 |  |

| Charge for year | 19,549 |  |

| At 31 March 2025 | 29,189 |  |

| NET BOOK VALUE

| At 31 March 2025 | 49,008 |  |

| At 31 March 2024 | 77,345 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 45,462 |  | 67,074 |  |

| Other debtors | 20,004 |  | 3,852 |  |

65,466 |  | 70,926 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,691 |  | 7,448 |  |

| Trade creditors | 78,744 |  | 72,637 |  |

| Taxation and social security | 13,466 |  | 11,156 |  |

| Other creditors | 5,837 |  | 3,450 |  |

105,738 |  | 94,691 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 36,097 |  | 42,743 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 18,081 |  | 12,503 |  |

| Bills Gates (UK) Limited (Registered number: 07864535) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

9. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 12,503 |  |

| Provided during year | 5,578 |  |

| Balance at 31 March 2025 | 18,081 |  |