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REGISTERED NUMBER: 03442635 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST JANUARY 2025 |

| FOR |

| B & I INTERNATIONAL LIMITED |

B & I INTERNATIONAL LIMITED (REGISTERED NUMBER: 03442635) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31st January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| B & I INTERNATIONAL LIMITED |

COMPANY INFORMATION

for the Year Ended 31st January 2025

| Directors: | Dr I Ahmed

| Mrs F Ahmed

| Registered office: | Swan Mill

| 1st Floor

| 4 Higher Swan Lane

| Bolton

| Greater Manchester

| BL3 3AQ

| Registered number: | 03442635 (England and Wales)

B & I INTERNATIONAL LIMITED (REGISTERED NUMBER: 03442635) |

BALANCE SHEET

31st January 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 25,109 |  | 23,051 |  |

Current assets

Stocks | 5 | 897,000 |  | 865,500 |  |

Debtors | 6 | 104,017 |  | 224,302 |  |

Cash at bank and in hand | 6,264 |  | 3,062 |  |

1,007,281 |  | 1,092,864 |  |

Creditors

Amounts falling due within one year | 7 | 927,904 |  | 1,013,727 |  |

Net current assets | 79,377 |  | 79,137 |  |

Total assets less current liabilities | 104,486 |  | 102,188 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 104,386 |  | 102,088 |  |

Shareholders' funds | 104,486 |  | 102,188 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 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 21st December 2025 and were signed on its behalf by:

Dr I Ahmed - Director

B & I INTERNATIONAL LIMITED (REGISTERED NUMBER: 03442635) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31st January 2025

1. | Statutory information

| B & I International 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.

| Turnover

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

| Tangible fixed assets

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

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 10% 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.

| 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.

| Deferred taxation

| No provision is made at the current rate for deferred taxation in respect of timing differences because, in the opinion of the Directors, there is reasonable probability that the liability will not arise in the foreseeable future.

3. | Employees and directors

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

B & I INTERNATIONAL LIMITED (REGISTERED NUMBER: 03442635) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31st January 2025

4. | Tangible fixed assets

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1st February 2024 | 63,799 |  | 19,249 |  | 83,048 |  |

| Additions | 4,364 |  | - |  | 4,364 |  |

| At 31st January 2025 | 68,163 |  | 19,249 |  | 87,412 |  |

| Depreciation

| At 1st February 2024 | 43,113 |  | 16,884 |  | 59,997 |  |

| Charge for year | 2,069 |  | 237 |  | 2,306 |  |

| At 31st January 2025 | 45,182 |  | 17,121 |  | 62,303 |  |

| Net book value

| At 31st January 2025 | 22,981 |  | 2,128 |  | 25,109 |  |

| At 31st January 2024 | 20,686 |  | 2,365 |  | 23,051 |  |

5. | Stocks

2025 | 2024 |

£ | £ |

| Stocks | 897,000 |  | 865,500 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 97,417 |  | 224,302 |  |

| Rent- deposit | 6,600 |  | - |  |

104,017 |  | 224,302 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 406,697 |  | 406,742 |  |

| Trade creditors | 214,629 |  | 292,070 |  |

| Tax | 7,075 |  | 9,923 |  |

| VAT | 35,361 |  | 31,210 |  |

| Other Creditors | 178,005 |  | 178,005 |  |

| Directors' current accounts | 83,637 |  | 93,277 |  |

| Accrued expenses | 2,500 |  | 2,500 |  |

927,904 |  | 1,013,727 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

B & I INTERNATIONAL LIMITED (REGISTERED NUMBER: 03442635) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31st January 2025

9. | Related party disclosures

| The bank overdraft is secured by a personal guarantee by the directors.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

B & I INTERNATIONAL 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B & I International Limited for the year ended 31st January 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of B & I International Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B & I International Limited and state those matters that we have agreed to state to the Board of Directors of B & I International Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & I International Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that B & I International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B & I International Limited. You consider that B & I International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B & I International Limited. 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 statutory financial statements.

22nd December 2025