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REGISTERED NUMBER: SO302924 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| BILL BABER YORK LLP |

BILL BABER YORK LLP (REGISTERED NUMBER: SO302924)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BILL BABER YORK LLP

GENERAL INFORMATION

for the year ended 31 March 2025

| DESIGNATED MEMBERS: | W J L Baber

| J Baber

| REGISTERED OFFICE: | 66 Grassmarket

| Edinburgh

| EH1 2JR

| REGISTERED NUMBER: | SO302924 (Scotland)

| ACCOUNTANTS: | S&W Partners (Scotland) Limited

| Q Court

| 3 Quality Street

| Edinburgh

| EH4 5BP

BILL BABER YORK LLP (REGISTERED NUMBER: SO302924)

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,497 |  | 1,961 |  |

CURRENT ASSETS

Stocks | 18,678 |  | 10,328 |  |

Debtors | 5 | 22,064 |  | 14,081 |  |

Cash at bank | 19,451 |  | 20,630 |  |

60,193 |  | 45,039 |  |

CREDITORS

Amounts falling due within one year | 6 | (5,843 | ) | (4,441 | ) |

NET CURRENT ASSETS | 54,350 |  | 40,598 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 56,847 |  | 42,559 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 56,847 |  | 42,559 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 56,847 |  | 42,559 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

BILL BABER YORK LLP (REGISTERED NUMBER: SO302924)

BALANCE SHEET - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 14 November 2025 and were signed by:

J Baber - Designated member

BILL BABER YORK LLP (REGISTERED NUMBER: SO302924)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Bill Baber York LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 in relation to the sale of knitwear goods.

| TANGIBLE FIXED ASSETS

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

| Plant and machinery | - | 25% per annum reducing balance

| Fixtures and fittings | - | 25% per annum reducing balance

| Computer equipment | - | 33% per annum on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended. The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| WORK IN PROGRESS

| Work in progress is stated at the value of services provided but not yet invoiced.

BILL BABER YORK LLP (REGISTERED NUMBER: SO302924)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

| Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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.

| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

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

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 9 (2024 - 9 ) .

BILL BABER YORK LLP (REGISTERED NUMBER: SO302924)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 1,186 |  | 1,738 |  | 1,639 |  | 4,563 |  |

| Additions | - |  | - |  | 1,416 |  | 1,416 |  |

| At 31 March 2025 | 1,186 |  | 1,738 |  | 3,055 |  | 5,979 |  |

| DEPRECIATION

| At 1 April 2024 | 809 |  | 1,025 |  | 768 |  | 2,602 |  |

| Charge for year | 98 |  | 178 |  | 604 |  | 880 |  |

| At 31 March 2025 | 907 |  | 1,203 |  | 1,372 |  | 3,482 |  |

| NET BOOK VALUE

| At 31 March 2025 | 279 |  | 535 |  | 1,683 |  | 2,497 |  |

| At 31 March 2024 | 377 |  | 713 |  | 871 |  | 1,961 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 15,892 |  | 5,665 |  |

| Other debtors | 6,172 |  | 8,416 |  |

22,064 |  | 14,081 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 5,843 |  | 4,441 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2025 | 2024 |

£ | £ |

| Amounts owed to members in respect of profits | 56,847 |  | 42,559 |  |

| Falling due within one year | 56,847 |  | 42,559 |  |

| Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.