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REGISTERED NUMBER: 06968913 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

B2B STARS LIMITED

B2B STARS LIMITED (REGISTERED NUMBER: 06968913)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

B2B STARS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | R Apostoliti

| O Celli

| SECRETARY: | G Fittante

| REGISTERED OFFICE: | 38 Craven Street

| London

| WC2N 5NG

| REGISTERED NUMBER: | 06968913 (England and Wales)

| AUDITORS: | N7 Accountants Limited

| Statutory Auditors

| Central House

| 1 Ballards Lane

| London

| N31LQ

B2B STARS LIMITED (REGISTERED NUMBER: 06968913)

BALANCE SHEET

31 DECEMBER 2024

| 2024 |  | 2023

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 524,423 |  | - |  |

Investments | 5 | - |  | - |  |

524,423 |  | - |  |

CURRENT ASSETS

Debtors | 6 | 19,236 |  | 100 |  |

Cash at bank | 61,644 |  | - |  |

80,880 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 7 | (680,156 | ) | - |  |

NET CURRENT (LIABILITIES)/ASSETS | (599,276 | ) | 100 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (74,853 | ) | 100 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (74,953 | ) | - |  |

SHAREHOLDERS' FUNDS | (74,853 | ) | 100 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

R Apostoliti - Director

B2B STARS LIMITED (REGISTERED NUMBER: 06968913)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| B2B Stars 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.

| Preparation of consolidated financial statements

| The financial statements contain information about B2B Stars Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Expandi Limited, 38 Craven Street, London. WC2N 5NG.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of nil years.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

B2B STARS LIMITED (REGISTERED NUMBER: 06968913)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 557,679 |  |

| At 31 December 2024 | 557,679 |  |

| AMORTISATION

| Charge for year | 33,256 |  |

| At 31 December 2024 | 33,256 |  |

| NET BOOK VALUE

| At 31 December 2024 | 524,423 |  |

5. | FIXED ASSET INVESTMENTS

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

2024 | 2023 |

£ | £ |

| Amounts owed by group undertakings | - |  | 100 |  |

| Other debtors | 19,236 |  | - |  |

19,236 |  | 100 |  |

B2B STARS LIMITED (REGISTERED NUMBER: 06968913)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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

2024 | 2023 |

£ | £ |

| Trade creditors | 25,047 |  | - |  |

| Amounts owed to group undertakings | 628,559 |  | - |  |

| Other creditors | 26,550 |  | - |  |

680,156 |  | - |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Auditors' Report was unqualified.

| Evangelos Charalambous FCCA (Senior Statutory Auditor)

| for and on behalf of N7 Accountants Limited

9. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent company is Expandi Limited. Expandi Limited prepared group financial statements and copies can be obtained from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.