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REGISTERED NUMBER: 05867784 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

| FOR |

| RYANS BUSINESS ADVISORS LIMITED |

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| RYANS BUSINESS ADVISORS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | M P Smith FCA, FCCA

| D R Pollitt ACA CTA

| REGISTERED OFFICE: | 67 Chorley Old Road

| Bolton

| BL1 3AJ

| REGISTERED NUMBER: | 05867784 (England and Wales)

| ACCOUNTANTS: | Ryans

| Chartered Accountants

| 67 Chorley Old Road

| Bolton

| BL1 3AJ

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

ABRIDGED BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | 70,366 |  | 101,617 |  |

Tangible assets | 4 | 757,627 |  | 685,382 |  |

827,993 |  | 786,999 |  |

CURRENT ASSETS

Debtors | 548,530 |  | 505,328 |  |

Cash at bank and in hand | 229,438 |  | 117,459 |  |

777,968 |  | 622,787 |  |

CREDITORS

Amounts falling due within one year | 788,191 |  | 605,374 |  |

NET CURRENT (LIABILITIES)/ASSETS | (10,223 | ) | 17,413 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 817,770 |  | 804,412 |  |

CREDITORS

Amounts falling due after more than one year | (182,058 | ) | (205,192 | ) |

PROVISIONS FOR LIABILITIES | (60,053 | ) | (24,831 | ) |

NET ASSETS | 575,659 |  | 574,389 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 600 |  | 600 |  |

Share premium | 311,688 |  | 311,688 |  |

Retained earnings | 263,371 |  | 262,101 |  |

SHAREHOLDERS' FUNDS | 575,659 |  | 574,389 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

ABRIDGED BALANCE SHEET - continued

31ST DECEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31st December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 16th March 2026 and were signed on its behalf by:

M P Smith FCA, FCCA - Director

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents the fair value of the consideration receivable in respect of services provided during the year, excluding value added tax.

| Unbilled turnover is included in debtors as "Amounts recoverable on contracts"

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

| Depreciation

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost of buildings

| Fixtures and fittings | - | 33% on reducing balance and 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| 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.

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 32 (2024 - 27 ) .

3. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 521,910 |  |

| AMORTISATION

| At 1st January 2025 | 420,293 |  |

| Amortisation for year | 31,251 |  |

| At 31st December 2025 | 451,544 |  |

| NET BOOK VALUE

| At 31st December 2025 | 70,366 |  |

| At 31st December 2024 | 101,617 |  |

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st January 2025 | 795,558 |  |

| Additions | 153,598 |  |

| Disposals | (17,637 | ) |

| At 31st December 2025 | 931,519 |  |

| DEPRECIATION

| At 1st January 2025 | 110,176 |  |

| Charge for year | 80,361 |  |

| Eliminated on disposal | (16,645 | ) |

| At 31st December 2025 | 173,892 |  |

| NET BOOK VALUE

| At 31st December 2025 | 757,627 |  |

| At 31st December 2024 | 685,382 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Totals

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 108,967 |  |

| DEPRECIATION

| At 1st January 2025 | 34,239 |  |

| Charge for year | 18,816 |  |

| At 31st December 2025 | 53,055 |  |

| NET BOOK VALUE

| At 31st December 2025 | 55,912 |  |

| At 31st December 2024 | 74,728 |  |

RYANS BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 05867784) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 11,098 |  | 9,817 |  |

| Between one and five years | 63,121 |  | 74,219 |  |

74,219 |  | 84,036 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 106,078 |  | 63,603 |  |

| Between one and five years | 180,338 |  | 126,454 |  |

286,416 |  | 190,057 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 118,937 |  | 130,973 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

| 300 | A Ordinary | £1 | 300 |  | 300 |  |

600 |  | 600 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors who have a beneficial interest in all of the issued share capital.