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REGISTERED NUMBER: 11420692 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| B & Y Developments Limited |

| B & Y Developments Limited (Registered number: 11420692) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| B & Y Developments Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | N Yeats

| M Baldwin

| H A Yeats

| J K Baldwin

| REGISTERED OFFICE: | 25 Byrom Street

| Manchester

| M3 4PF

| REGISTERED NUMBER: | 11420692 (England and Wales)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| B & Y Developments Limited (Registered number: 11420692) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,569 |  | 9,602 |  |

CURRENT ASSETS

Stocks | 1,806,563 |  | 1,522,850 |  |

Debtors | 5 | 73,924 |  | 69,681 |  |

Cash at bank | 14,326 |  | 8,123 |  |

1,894,813 |  | 1,600,654 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,993,445 |  | 1,618,824 |  |

NET CURRENT LIABILITIES | (98,632 | ) | (18,170 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (92,063 | ) | (8,568 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 9,167 |  |

NET LIABILITIES | (92,063 | ) | (17,735 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (92,163 | ) | (17,835 | ) |

SHAREHOLDERS' FUNDS | (92,063 | ) | (17,735 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 12 January 2026 and were signed on its behalf by:

M Baldwin - Director

| B & Y Developments Limited (Registered number: 11420692) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| B & Y Developments 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.

| The financial statements have been prepared on a going concern basis, the acceptability of which is dependent on the continued support of the directors.

| Tangible fixed assets

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

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

| Exemption from preparing a cash flow statement

| Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. | EMPLOYEES AND DIRECTORS

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

| B & Y Developments Limited (Registered number: 11420692) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 13,711 |  | 1,528 |  | 15,239 |  |

| DEPRECIATION

| At 1 July 2024 | 5,044 |  | 593 |  | 5,637 |  |

| Charge for year | 2,728 |  | 305 |  | 3,033 |  |

| At 30 June 2025 | 7,772 |  | 898 |  | 8,670 |  |

| NET BOOK VALUE

| At 30 June 2025 | 5,939 |  | 630 |  | 6,569 |  |

| At 30 June 2024 | 8,667 |  | 935 |  | 9,602 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 73,924 |  | 69,681 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 40 |  | 3,794 |  |

| Taxation and social security | 1,128 |  | - |  |

| Other creditors | 1,992,277 |  | 1,615,030 |  |

1,993,445 |  | 1,618,824 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Other creditors | - |  | 9,167 |  |

8. | DEFERRED TAX

£ |

| Balance at 1 July 2024 | (43,694 | ) |

| Provided during year | (24,772 | ) |

| Balance at 30 June 2025 | (68,466 | ) |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 50 | Ordinary A | £1 | 50 |  | 50 |  |

| 50 | Ordinary B | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

| B & Y Developments Limited (Registered number: 11420692) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30.6.25 |  | 30.6.24

£ | £ |

| N Yeats

| Balance outstanding at start of year | (2,250 | ) | - |  |

| Amounts advanced | 2,250 |  | - |  |

| Amounts repaid | (300 | ) | (2,250 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (300 | ) | (2,250 | ) |

| H A Yeats

| Balance outstanding at start of year | (2,250 | ) | - |  |

| Amounts advanced | 2,250 |  | - |  |

| Amounts repaid | (300 | ) | (2,250 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (300 | ) | (2,250 | ) |

| A director has made a loan to the company of £1,981,405 (2024: 1,603,405).

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is M Baldwin.