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REGISTERED NUMBER: 10781675 (England and Wales)

| BALDRAND BAY HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 JULY 2023 TO 14 NOVEMBER 2024 |

BALDRAND BAY HOLDINGS LIMITED (REGISTERED NUMBER: 10781675)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2023 TO 14 NOVEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BALDRAND BAY HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 JULY 2023 TO 14 NOVEMBER 2024

| Directors: | A W Cassell-Ward

| Mrs S T Connell

| Mr D J Walker

| Registered office: | Friars Gate 1011 Stratford Road

| Shirley

| Solihull

| B90 4BN

| Registered number: | 10781675 (England and Wales)

| Accountants: | Xeinadin

| Dalton House

| 9 Dalton Square

| LANCASTER

| LA1 1WD

| Bankers: | National Westminster Bank Plc

| 68 Church Street

| LANCASTER

| LA1 1LN

BALDRAND BAY HOLDINGS LIMITED (REGISTERED NUMBER: 10781675)

BALANCE SHEET

14 NOVEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investments | 4 | 3,294,281 |  | 3,294,281 |  |

Investment property | 5 | - |  | 1,130,000 |  |

3,294,281 |  | 4,424,281 |  |

Current assets

Debtors | 6 | 425,523 |  | - |  |

Cash at bank | 77 |  | 991 |  |

425,600 |  | 991 |  |

Creditors

Amounts falling due within one year | 7 | 1,528,777 |  | 1,450,460 |  |

Net current liabilities | (1,103,177 | ) | (1,449,469 | ) |

Total assets less current liabilities | 2,191,104 |  | 2,974,812 |  |

Creditors

Amounts falling due after more than one year | 8 | - |  | 851,586 |  |

Net assets | 2,191,104 |  | 2,123,226 |  |

Capital and reserves

Called up share capital | 320 |  | 304 |  |

Share premium | 1,235,311 |  | 1,163,631 |  |

Retained earnings | 955,473 |  | 959,291 |  |

Shareholders' funds | 2,191,104 |  | 2,123,226 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 14 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 14 November 2024 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.

BALDRAND BAY HOLDINGS LIMITED (REGISTERED NUMBER: 10781675)

BALANCE SHEET - continued

14 NOVEMBER 2024

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 16 February 2026 and were signed on its behalf by:

A W Cassell-Ward - Director

BALDRAND BAY HOLDINGS LIMITED (REGISTERED NUMBER: 10781675)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2023 TO 14 NOVEMBER 2024

1. | Statutory information

| Baldrand Bay Holdings 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 (£).

| These financial statements cover a longer period of 16.5 months; from 1st July 2023 to 14 November 2024. This is to align the period end with the date of shares transfer and the appointment of new directors. As a result the comparatives are not entirely comparable.

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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period 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 period 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.

| Going concern

| At the balance sheet date the company's net current liabilities exceeded its net current assets by £1,103,177. The company has received assurances from its directors that it will continue to receive financial support for the foreseeable future and that sufficient funds will be made available to enable the company to meet its debts as they fall due. Therefore in the opinion of the directors the financial statements should be prepared on a going concern basis.

BALDRAND BAY HOLDINGS LIMITED (REGISTERED NUMBER: 10781675)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2023 TO 14 NOVEMBER 2024

3. | Employees and directors

| The average number of employees during the period was NIL (2023 - NIL).

4. | Fixed asset investments

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 July 2023

| and 14 November 2024 | 3,294,281 |  |

| Net book value

| At 14 November 2024 | 3,294,281 |  |

| At 30 June 2023 | 3,294,281 |  |

5. | Investment property

| Total

£ |

| Fair value

| At 1 July 2023 | 1,130,000 |  |

| Disposals | (1,130,000 | ) |

| At 14 November 2024 | - |  |

| Net book value

| At 14 November 2024 | - |  |

| At 30 June 2023 | 1,130,000 |  |

| Investment property comprises freehold land and buildings. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 June 2021 by the directors of the company. The valuation was made at an open market value basis by reference to market evidence of transaction prices for similar properties.

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

2024 | 2023 |

£ | £ |

| Other debtors | 425,523 |  | - |  |

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

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | - |  | 224,472 |  |

| Amounts owed to group undertakings | 1,523,518 |  | 1,223,255 |  |

| Other creditors | 5,259 |  | 2,733 |  |

1,528,777 |  | 1,450,460 |  |

BALDRAND BAY HOLDINGS LIMITED (REGISTERED NUMBER: 10781675)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2023 TO 14 NOVEMBER 2024

8. | Creditors: amounts falling due after more than one year |

2024 | 2023 |

£ | £ |

| Bank loans | - |  | 851,586 |  |

9. | Secured debts

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Bank loans | - |  | 1,076,058 |  |

| Banks loans and overdrafts are secured by fixed and floating charges over the assets and undertaking of the company. All fixed and floating charges were satisfied on 29th November 2024.

10. | Change in ownership

| On 14 November 2024, all of the company’s issued share capital was acquired by Linnaeus Veterinary Limited. Consequently, control of the company passed to Linnaeus Veterinary Limited on that date. This transaction occurred during the financial period and is reflected in these financial statements.