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REGISTERED NUMBER: 05652953 (England and Wales)

| BP2023 LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

BP2023 LIMITED (REGISTERED NUMBER: 05652953)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

BP2023 LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | S A Warner

| P A Warner

| REGISTERED OFFICE: | The Maltings

| Manor Lane

| Bourne

| Lincolnshire

| PE10 9PH

| REGISTERED NUMBER: | 05652953 (England and Wales)

| AUDITORS: | Duncan & Toplis Audit Limited, Statutory Auditor

| Enterprise Way

| Pinchbeck

| Spalding

| Lincolnshire

| PE11 3YR

BP2023 LIMITED (REGISTERED NUMBER: 05652953)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 736,234 |  | 262,733 |  |

Cash at bank | 194,917 |  | 252,764 |  |

931,151 |  | 515,497 |  |

CREDITORS

Amounts falling due within one year | 6 | 47,518 |  | 57,286 |  |

NET CURRENT ASSETS | 883,633 |  | 458,211 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 883,633 |  | 458,211 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 647,580 |  | 222,158 |  |

NET ASSETS | 236,053 |  | 236,053 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 236,052 |  | 236,052 |  |

SHAREHOLDERS' FUNDS | 236,053 |  | 236,053 |  |

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 10 December 2025 and were signed on its behalf by:

S A Warner - Director

BP2023 LIMITED (REGISTERED NUMBER: 05652953)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| BP2023 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.

| 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.

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Financial instruments

| The company has chosen to adopt the FRS 102A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| 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 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 statement of financial position date.

| 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.

BP2023 LIMITED (REGISTERED NUMBER: 05652953)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 5,105 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 5,105 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 586,736 |  | 254,133 |  |

| Other debtors | 149,498 |  | 8,600 |  |

736,234 |  | 262,733 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 47,518 |  | 57,286 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 647,580 |  | 222,158 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

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

| The Report of the Auditors was unqualified.

| Alistair Main FCA (Senior Statutory Auditor)

| for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

BP2023 LIMITED (REGISTERED NUMBER: 05652953)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | ULTIMATE CONTROLLING PARTY

| Warners Group Publications PLC is regarded by the directors as being the company's ultimate parent company.

| The company is a wholly owned subsidiary of Warners Group Publications PLC, a company incorporated and registered in England & Wales. Consolidated accounts are prepared for Warners Group Publications PLC and are available from Companies House, Cardiff, CF14 3UZ.

| The company is under the ultimate control of Stephen Warner, a director who controls a majority of the shares in the holding company.