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REGISTERED NUMBER: NI062152 (Northern Ireland)

Naylor Devlin Ltd

Unaudited Financial Statements for the Year Ended 31 October 2025

| Naylor Devlin Ltd (Registered number: NI062152) |

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 4 |

| Naylor Devlin Ltd |

Company Information

for the year ended 31 October 2025

| Directors: | Mr S Magee

| Mr D A Beswick

| Registered office: | 95 Malone Avenue

| Belfast

| BT9 6EQ

| Registered number: | NI062152 (Northern Ireland)

| Accountants: | Exchange Accountants Limited

| Chartered Certified Accountants

| Oakmont House

| 2 Queens Road

| Lisburn

| BT27 4TZ

| Bankers: | Bank of Ireland

| 28 University Road

| Belfast

| BT7 1NH

| Naylor Devlin Ltd (Registered number: NI062152) |

Balance Sheet

31 October 2025

| 2025 |  | 2024

| Notes | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 17,051 |  | 17,319 |  |

17,051 |  | 17,319 |  |

Current assets

Stocks | 6 | 67,769 |  | 68,000 |  |

Debtors | 7 | 215,067 |  | 124,101 |  |

Cash at bank and in hand | 477,904 |  | 531,258 |  |

760,740 |  | 723,359 |  |

Creditors

Amounts falling due within one year | 8 | (290,601 | ) | (248,963 | ) |

Net current assets | 470,139 |  | 474,396 |  |

Total assets less current liabilities | 487,190 |  | 491,715 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 487,090 |  | 491,615 |  |

Shareholders' funds | 487,190 |  | 491,715 |  |

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.

| Naylor Devlin Ltd (Registered number: NI062152) |

Balance Sheet - continued

31 October 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

Mr S Magee - Director

Mr D A Beswick - Director

| Naylor Devlin Ltd (Registered number: NI062152) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | Statutory information

| Naylor Devlin Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% Reducing balance

| Motor vehicles | - | 20% Reducing balance

| Work in progress

| In accordance with UITF 40, work in progress is reflected in the accounts at the expected revenue due for work carried out during the period that has not yet been invoiced.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| Hire purchase and leasing commitments

| 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.

3. | Employees and directors

| The average number of employees during the year was 10 (2024 - 9 ) .

| Naylor Devlin Ltd (Registered number: NI062152) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 119,735 |  |

| Amortisation

| At 1 November 2024

| and 31 October 2025 | 119,735 |  |

| Net book value

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

5. | Tangible fixed assets

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 November 2024 | 49,848 |  | 23,800 |  | 73,648 |  |

| Additions | 3,700 |  | - |  | 3,700 |  |

| At 31 October 2025 | 53,548 |  | 23,800 |  | 77,348 |  |

| Depreciation

| At 1 November 2024 | 41,629 |  | 14,700 |  | 56,329 |  |

| Charge for year | 2,148 |  | 1,820 |  | 3,968 |  |

| At 31 October 2025 | 43,777 |  | 16,520 |  | 60,297 |  |

| Net book value

| At 31 October 2025 | 9,771 |  | 7,280 |  | 17,051 |  |

| At 31 October 2024 | 8,219 |  | 9,100 |  | 17,319 |  |

6. | Stocks

2025 | 2024 |

£ | £ |

| Work-in-progress | 67,769 |  | 68,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 209,008 |  | 120,437 |  |

| Prepayments | 6,059 |  | 3,664 |  |

215,067 |  | 124,101 |  |

| Naylor Devlin Ltd (Registered number: NI062152) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 5,825 |  | 1,177 |  |

| Corporation tax | 131,915 |  | 125,463 |  |

| Social security and other taxes | 7,984 |  | 6,733 |  |

| VAT | 101,595 |  | 94,852 |  |

| Other creditors | 2,027 |  | 2,313 |  |

| Directors' current accounts | 36,419 |  | 16,842 |  |

| Accrued expenses | 4,836 |  | 1,583 |  |

290,601 |  | 248,963 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |