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REGISTERED NUMBER: 04098670 (England and Wales)

| Unaudited Financial Statements |

| for the Period |

| 1 November 2024 to 31 December 2025 |

| for |

| YDJ1 Limited |

| YDJ1 Limited (Registered number: 04098670) |

Contents of the Financial Statements

for the Period 1 November 2024 to 31 December 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| YDJ1 Limited (Registered number: 04098670) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 157,712 |  |

CURRENT ASSETS

Debtors | 5 | 31,993 |  | 491,609 |  |

Cash at bank | 2,881 |  | 592,300 |  |

34,874 |  | 1,083,909 |  |

CREDITORS

Amounts falling due within one year | 6 | 34,674 |  | 648,710 |  |

NET CURRENT ASSETS | 200 |  | 435,199 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 200 |  | 592,911 |  |

PROVISIONS FOR LIABILITIES | - |  | 39,428 |  |

NET ASSETS | 200 |  | 553,483 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 200 |  | 200 |  |

Retained earnings | - |  | 553,283 |  |

SHAREHOLDERS' FUNDS | 200 |  | 553,483 |  |

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

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

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 28 May 2026 and were signed on its behalf by:

D P Jarman - Director

| YDJ1 Limited (Registered number: 04098670) |

Notes to the Financial Statements

for the Period 1 November 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| YDJ1 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04098670

| Registered office: | Manor Farm Nursery

| Pensham

| Pershore

| Worcestershire

| WR10 3HB

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The accounts are not prepared on a going concern basis. The company ceased trading on 31

| December 2025, and the director has therefore concluded that the going concern basis of

| accounting is no longer appropriate. As a result, the financial statements have been prepared on a

| break-up basis.

| Accounting period extension

| The company’s accounting period was extended to 31 December 2025. The director considered this appropriate as the company ceased trading during the period, and an extension allowed the preparation of final accounts that fully reflect all transactions up to the cessation date. As a result of the extension, the current period covers 14 months, compared with 12 months in the prior year, and therefore the amounts presented are not entirely comparable.

| 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.

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

| Plant and machinery - 25% reducing balance basis

| Motor vehicles - 25% reducing balance basis

| Computer equipment - 25% reducing balance basis

| Fixtures and fittings - 25% reducing balance basis

| YDJ1 Limited (Registered number: 04098670) |

Notes to the Financial Statements - continued

for the Period 1 November 2024 to 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| 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.

| YDJ1 Limited (Registered number: 04098670) |

Notes to the Financial Statements - continued

for the Period 1 November 2024 to 31 December 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 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Rental income

| Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2024 - 39 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 November 2024 | 602,959 |  |

| Additions | 32,077 |  |

| Disposals | (635,036 | ) |

| At 31 December 2025 | - |  |

| Depreciation

| At 1 November 2024 | 445,247 |  |

| Charge for period | 41,832 |  |

| Eliminated on disposal | (487,079 | ) |

| At 31 December 2025 | - |  |

| Net book value

| At 31 December 2025 | - |  |

| At 31 October 2024 | 157,712 |  |

| YDJ1 Limited (Registered number: 04098670) |

Notes to the Financial Statements - continued

for the Period 1 November 2024 to 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 2,157 |  |

| Amounts owed by group undertakings | 31,993 |  | 193,981 |  |

| Other debtors | - |  | 295,471 |  |

31,993 |  | 491,609 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 20,355 |  |

| Taxation and social security | 28,696 |  | 16,361 |  |

| Other creditors | 5,978 |  | 611,994 |  |

34,674 |  | 648,710 |  |

| Included within other creditors is £5,940 (2024: £198,152) owed to the director of the company, the loan is unsecured, interest free and repayable on demand.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | A Ordinary | 0.10 | 100 |  | 100 |  |

| 1,000 | B Ordinary | 0.10 | 100 |  | 100 |  |

200 |  | 200 |  |

8. | CONTINGENT LIABILITIES

| The company is currently involved in a dispute with a software supplier. The outcome of the dispute is uncertain, and no provision has been recognised in these financial statements.

| If the company is unsuccessful, it may be required to pay compensation or settlement costs. Based on current information, the potential financial impact is estimated to be approximately £39,496, although the final amount could differ depending on the resolution of the matter.

| The timing of any settlement is also uncertain.