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REGISTERED NUMBER: 12335392 (England and Wales)

Raw Dev Limited

Unaudited Financial Statements

for the Year Ended 30th November 2025

| Raw Dev Limited (Registered number: 12335392) |

Contents of the Financial Statements

for the year ended 30th November 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |  | to |  | 4

| Raw Dev Limited |

Company Information

for the year ended 30th November 2025

| Directors: | R A Wemyss

| Mrs S R Wemyss

| Registered office: | 10 Patten Road

| Wandsworth Common

| London

| SW18 3RH

| Registered number: | 12335392 (England and Wales)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Raw Dev Limited (Registered number: 12335392) |

Balance Sheet

30th November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investments | 4 | 8,493 |  | 98 |  |

Current assets

Debtors | 5 | 973,293 |  | 697,000 |  |

Cash at bank | 495,148 |  | 118,067 |  |

1,468,441 |  | 815,067 |  |

Creditors

Amounts falling due within one year | 6 | 79,453 |  | 422,225 |  |

Net current assets | 1,388,988 |  | 392,842 |  |

Total assets less current liabilities | 1,397,481 |  | 392,940 |  |

Capital and reserves

Called up share capital | 752 |  | 1 |  |

Retained earnings | 1,396,729 |  | 392,939 |  |

1,397,481 |  | 392,940 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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.

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 4th December 2025 and were signed on its behalf by:

R A Wemyss - Director

| Raw Dev Limited (Registered number: 12335392) |

Notes to the Financial Statements

for the year ended 30th November 2025

1. | Statutory information

| Raw Dev 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - Directors loans and other loans.

| Directors loans and other loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at 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 Income Statement.

| Taxation

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

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Going concern

| The directors have considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

| Raw Dev Limited (Registered number: 12335392) |

Notes to the Financial Statements - continued

for the year ended 30th November 2025

3. | Employees and directors

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

4. | Fixed asset investments

| Shares in

| group

| undertakin

£ |

| Cost

| At 1st December 2024 | 98 |  |

| Additions | 8,644 |  |

| Disposals | (249 | ) |

| At 30th November 2025 | 8,493 |  |

| Net book value

| At 30th November 2025 | 8,493 |  |

| At 30th November 2024 | 98 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 626,293 |  | - |  |

| Other debtors | 347,000 |  | 697,000 |  |

973,293 |  | 697,000 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Taxation and social security | 20,915 |  | 18,615 |  |

| Other creditors | 58,538 |  | 403,610 |  |

79,453 |  | 422,225 |  |