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REGISTERED NUMBER: SC600801 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BARRY DEVLIN HOLDINGS LIMITED

BARRY DEVLIN HOLDINGS LIMITED (REGISTERED NUMBER: SC600801)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

BARRY DEVLIN HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | N Devlin

| P Devlin

| REGISTERED OFFICE: | 37 Portland Road

| Kilmarnock

| KA1 2DJ

| REGISTERED NUMBER: | SC600801 (Scotland)

| ACCOUNTANTS: | Gilmour Hamilton LLP

| Chartered Accountants

| 37 Portland Road

| KILMARNOCK

| Ayrshire

| KA1 2DJ

BARRY DEVLIN HOLDINGS LIMITED (REGISTERED NUMBER: SC600801)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 559,499 |  | 572,511 |  |

Investments | 5 | 3,879 |  | 3,879 |  |

563,378 |  | 576,390 |  |

CURRENT ASSETS

Debtors | 6 | 56,602 |  | 43,492 |  |

Cash at bank and in hand | 9,827 |  | 9,924 |  |

66,429 |  | 53,416 |  |

NET CURRENT ASSETS | 66,429 |  | 53,416 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 629,807 |  | 629,806 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 240 |  | 240 |  |

Capital redemption reserve | 8 | 760 |  | 760 |  |

Capital contribution reserve | 8 | 625,000 |  | 625,000 |  |

Retained earnings | 8 | 3,807 |  | 3,806 |  |

SHAREHOLDERS' FUNDS | 629,807 |  | 629,806 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by:

N Devlin - Director

BARRY DEVLIN HOLDINGS LIMITED (REGISTERED NUMBER: SC600801)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Barry Devlin Holdings Limited is a private company, limited by shares , registered in Scotland. 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 are presented in pounds sterling which is the functional currency of the company, rounded to the nearest pound.

| Preparation of consolidated financial statements

| The financial statements contain information about Barry Devlin Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Tangible fixed assets

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

| Land and buildings | - | 2% on cost

| As allowed by the triennial review of FRS102 the company has adopted (early) the cost model for properties occupied by other group companies

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less provision for any permanent diminution in value. Merger relief was applied when the subsidiary undertakings were acquired and cost therefore reflects the nominal value of shares issued to acquire the entire share capital of the subsidiaries concerned along with related acquisition costs.

| 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 balance sheet date.

BARRY DEVLIN HOLDINGS LIMITED (REGISTERED NUMBER: SC600801)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 650,581 |  |

| DEPRECIATION

| At 1 November 2024 | 78,070 |  |

| Charge for year | 13,012 |  |

| At 31 October 2025 | 91,082 |  |

| NET BOOK VALUE

| At 31 October 2025 | 559,499 |  |

| At 31 October 2024 | 572,511 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 3,879 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,879 |  |

| At 31 October 2024 | 3,879 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 56,602 |  | 43,492 |  |

BARRY DEVLIN HOLDINGS LIMITED (REGISTERED NUMBER: SC600801)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 240 | Ordinary | 1 | 240 |  | 240 |  |

8. | RESERVES

| Capital |  | Capital |

| Retained |  | redemption |  | contribution |

| earnings |  | reserve |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 November 2024 | 3,806 |  | 760 |  | 625,000 |  | 629,566 |  |

| Profit for the year | 29,001 |  | 29,001 |  |

| Dividends | (29,000 | ) | (29,000 | ) |

| At 31 October 2025 | 3,807 |  | 760 |  | 625,000 |  | 629,567 |  |

| Retained earnings represents cumulative profits and losses net of dividends and other adjustments.

| The Capital redemption reserve is a statutory, non-distributable reserve into which amounts are transferred following the purchase and redemption of the company's own shares.

| The Capital contribution reserve represents an amount treated as contributed by the then shareholder when an asset was transferred to the company for less than fair value.