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REGISTERED NUMBER: SC308637 (Scotland)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Devar Management Limited |

Devar Management Limited (Registered number: SC308637)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Devar Management Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | B Devine

| REGISTERED OFFICE: | Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

| REGISTERED NUMBER: | SC308637 (Scotland)

Devar Management Limited (Registered number: SC308637)

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

TOTAL ASSETS LESS CURRENT LIABILITIES | - |  | - |  |

CAPITAL AND RESERVES

Called up share capital | 3 | 2 |  | 2 |  |

Retained earnings | (2 | ) | (2 | ) |

SHAREHOLDERS' FUNDS | - |  | - |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 February 2026 and were signed by:

B Devine - Director

Devar Management Limited (Registered number: SC308637)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | 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.

| Going concern

| The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

3. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |