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REGISTERED NUMBER: 13595093 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DRIVE AND BUY LTD

| DRIVE AND BUY LTD (REGISTERED NUMBER: 13595093) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DRIVE AND BUY LTD |

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTOR: | B Anjum

| SECRETARY: |

| REGISTERED OFFICE: | 42 Lincoln Road

| Cressex Business Park

| High Wycombe

| HP12 3RH

| REGISTERED NUMBER: | 13595093 (England and Wales)

| ACCOUNTANTS: | Braham Noble Denholm & Co.

| Rubicon House

| Unit 5

| Second Way

| Wembley

| Middlesex

| HA9 0YJ

| DRIVE AND BUY LTD (REGISTERED NUMBER: 13595093) |

ABRIDGED BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,206 |  | 1,582 |  |

CURRENT ASSETS

Stocks | - |  | 2,944 |  |

Cash in hand | 150 |  | 250 |  |

150 |  | 3,194 |  |

CREDITORS

Amounts falling due within one year | 277 |  | 3,247 |  |

NET CURRENT LIABILITIES | (127 | ) | (53 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,079 |  | 1,529 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 1 |  | 1 |  |

Retained earnings | 6 | 1,078 |  | 1,528 |  |

SHAREHOLDERS' FUNDS | 1,079 |  | 1,529 |  |

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 12 May 2026 and were signed by:

B Anjum - Director

| DRIVE AND BUY LTD (REGISTERED NUMBER: 13595093) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| DRIVE AND BUY LTD 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.

| Turnover

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

| 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 valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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).

| DRIVE AND BUY LTD (REGISTERED NUMBER: 13595093) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 1,958 |  |

| DEPRECIATION

| At 1 September 2024 | 376 |  |

| Charge for year | 376 |  |

| At 31 August 2025 | 752 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,206 |  |

| At 31 August 2024 | 1,582 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

6. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 1,528 |  |

| Deficit for the year | (450 | ) |

| At 31 August 2025 | 1,078 |  |