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REGISTERED NUMBER: NI686350 (Northern Ireland)

B&M D RETAIL LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

B&M D RETAIL LIMITED

Company Information

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Martin Daly

| Brenda Daly

| REGISTERED OFFICE: | 156 Eglish Road

| Dungannon

| Co. Tyrone

| BT70 1LD

| REGISTERED NUMBER: | NI686350 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

B&M D Retail Limited

The following reproduces the text of the report prepared for the directors in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the Company for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report 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 Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position as at 31 March 2025 your duty to ensure that the Company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the Company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Cooper Parry Advisory Limited

36-38 Northland Row

Dungannon

Co. Tyrone

BT71 6AP

24 November 2025

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Statement of Financial Position

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Intangible assets | 5 | 39,900 |  | 45,600 |  |

Tangible assets | 6 | 1,528,563 |  | 1,556,405 |  |

1,568,463 |  | 1,602,005 |  |

CURRENT ASSETS

Stocks | 142,077 |  | 110,611 |  |

Receivables: amounts falling due within one year | 7 | 2,660 |  | 2,594 |  |

Cash at bank and in hand | 52,078 |  | 48,082 |  |

196,815 |  | 161,287 |  |

PAYABLES

Amounts falling due within one year | 8 | (413,780 | ) | (937,542 | ) |

NET CURRENT LIABILITIES | (216,965 | ) | (776,255 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,351,498 |  | 825,750 |  |

PAYABLES

Amounts falling due after more than one year | 9 | (422,125 | ) | (399,578 | ) |

PROVISIONS FOR LIABILITIES | (69,641 | ) | (58,217 | ) |

NET ASSETS | 859,732 |  | 367,955 |  |

CAPITAL AND RESERVES

Called up share capital | 480,200 |  | 200 |  |

Revaluation reserve | 10 | 268,758 |  | 268,758 |  |

Retained earnings | 110,774 |  | 98,997 |  |

859,732 |  | 367,955 |  |

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 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.

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Statement of Financial Position - continued

31 MARCH 2025

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 24 November 2025 and were signed on its behalf by:

Martin Daly - Director

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| B&M D Retail Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| Revenue

| Revenue 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 2022, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Development costs are being amortised evenly over their estimated useful life of ten years.

| Property, plant and equipment

| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

| -Plant & Machinery |  | 15% Reducing balance |  |

| -Fixtures & Fittings |  | 15% Reducing balance |  |

| -Motor Vehicles |  | 25% Reducing balance |  |

| The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable

| Inventories

| Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

| 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 30 (2024 - 31 ) .

5. | INTANGIBLE FIXED ASSETS

Development |

Goodwill | costs | Totals |

| £ | £ | £

| COST

| At 1 April 2024

| and 31 March 2025 | 24,600 |  | 32,400 |  | 57,000 |  |

| AMORTISATION

| At 1 April 2024 | 4,920 |  | 6,480 |  | 11,400 |  |

| Amortisation for year | 2,460 |  | 3,240 |  | 5,700 |  |

| At 31 March 2025 | 7,380 |  | 9,720 |  | 17,100 |  |

| NET BOOK VALUE

| At 31 March 2025 | 17,220 |  | 22,680 |  | 39,900 |  |

| At 31 March 2024 | 19,680 |  | 25,920 |  | 45,600 |  |

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | PROPERTY, PLANT AND EQUIPMENT

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| COST

| At 1 April 2024 | 1,250,000 |  | 116,696 |  | 251,294 |  |

| Additions | - |  | - |  | 22,230 |  |

| At 31 March 2025 | 1,250,000 |  | 116,696 |  | 273,524 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 32,384 |  | 64,461 |  |

| Charge for year | - |  | 12,647 |  | 30,069 |  |

| At 31 March 2025 | - |  | 45,031 |  | 94,530 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,250,000 |  | 71,665 |  | 178,994 |  |

| At 31 March 2024 | 1,250,000 |  | 84,312 |  | 186,833 |  |

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 44,465 |  | 374 |  | 1,662,829 |  |

| Additions | - |  | 1,599 |  | 23,829 |  |

| At 31 March 2025 | 44,465 |  | 1,973 |  | 1,686,658 |  |

| DEPRECIATION

| At 1 April 2024 | 9,552 |  | 27 |  | 106,424 |  |

| Charge for year | 8,728 |  | 227 |  | 51,671 |  |

| At 31 March 2025 | 18,280 |  | 254 |  | 158,095 |  |

| NET BOOK VALUE

| At 31 March 2025 | 26,185 |  | 1,719 |  | 1,528,563 |  |

| At 31 March 2024 | 34,913 |  | 347 |  | 1,556,405 |  |

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

2025 | 2024 |

| £ | £

| Trade Receivables | - |  | 376 |  |

| Other Receivables | 2,660 |  | 2,218 |  |

2,660 |  | 2,594 |  |

B&M D RETAIL LIMITED (REGISTERED NUMBER: NI686350)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 13,721 |  | 93,423 |  |

| Hire purchase contracts | 7,134 |  | 7,134 |  |

| Trade payables | 212,476 |  | 156,230 |  |

| Amounts owed to group undertakings | 6,318 |  | 6,318 |  |

| Taxation and social security | 49,893 |  | 52,338 |  |

| Other payables | 124,238 |  | 622,099 |  |

413,780 |  | 937,542 |  |

9. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 406,073 |  | 376,392 |  |

| Hire purchase contracts | 16,052 |  | 23,186 |  |

422,125 |  | 399,578 |  |

10. | RESERVES

Revaluation |

reserve |

| £

| At 1 April 2024

| and 31 March 2025 | 268,758 |  |