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REGISTERED NUMBER: 02861126 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

D O F A S Limited

| D O F A S Limited (Registered number: 02861126) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| D O F A S Limited |

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | J Pennington

| Mrs C M Pennington

| REGISTERED OFFICE: | Higher Lane

| Off Brookfield Drive

| Aintree

| Liverpool

| L9 7BS

| REGISTERED NUMBER: | 02861126 (England and Wales)

| ACCOUNTANTS: | LBW Chartered Accountants

| Enterprise House

| The Courtyard

| Old Courthouse Road

| Bromborough

| Merseyside

| CH62 4UE

| D O F A S Limited (Registered number: 02861126) |

Balance Sheet

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 838,889 |  | 875,460 |  |

Investment property | 5 | 391,563 |  | 391,563 |  |

1,230,452 |  | 1,267,023 |  |

CURRENT ASSETS

Stocks | - |  | 5,314 |  |

Debtors | 6 | 152,592 |  | 136,201 |  |

Cash at bank | 509,680 |  | 380,549 |  |

662,272 |  | 522,064 |  |

CREDITORS

Amounts falling due within one year | 7 | 218,010 |  | 146,231 |  |

NET CURRENT ASSETS | 444,262 |  | 375,833 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,674,714 |  | 1,642,856 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (89,900 | ) |

PROVISIONS FOR LIABILITIES | (16,869 | ) | (24,908 | ) |

NET ASSETS | 1,657,845 |  | 1,528,048 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 101 |  | 101 |  |

Fair value reserve | 10 | 30,061 |  | 30,061 |  |

Retained earnings | 10 | 1,627,683 |  | 1,497,886 |  |

SHAREHOLDERS' FUNDS | 1,657,845 |  | 1,528,048 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

| D O F A S Limited (Registered number: 02861126) |

Balance Sheet - continued

30 April 2026

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 19 June 2026 and were signed on its behalf by:

J Pennington - Director

| D O F A S Limited (Registered number: 02861126) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| D O F A S Limited 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 as modified by the revaluation of certain assets.

| 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.

| Freehold property | - | 2% on cost

| Flat fixt and fittings | - | 20% on cost

| Fixtures and equipment | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| 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 7 (2025 - 7 ) .

| D O F A S Limited (Registered number: 02861126) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

4. | TANGIBLE FIXED ASSETS

| Flat fixt |  | Fixtures |

| Freehold |  | and |  | and |  | Motor |

| property |  | fittings |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2025 | 882,648 |  | 3,852 |  | 92,405 |  | 98,845 |  | 1,077,750 |  |

| Additions | - |  | - |  | - |  | 16,200 |  | 16,200 |  |

| Disposals | - |  | - |  | - |  | (32,645 | ) | (32,645 | ) |

| At 30 April 2026 | 882,648 |  | 3,852 |  | 92,405 |  | 82,400 |  | 1,061,305 |  |

| DEPRECIATION

| At 1 May 2025 | 59,239 |  | 2,836 |  | 90,338 |  | 49,877 |  | 202,290 |  |

| Charge for year | 17,653 |  | 113 |  | 635 |  | 9,886 |  | 28,287 |  |

| Eliminated on disposal | - |  | - |  | - |  | (8,161 | ) | (8,161 | ) |

| At 30 April 2026 | 76,892 |  | 2,949 |  | 90,973 |  | 51,602 |  | 222,416 |  |

| NET BOOK VALUE

| At 30 April 2026 | 805,756 |  | 903 |  | 1,432 |  | 30,798 |  | 838,889 |  |

| At 30 April 2025 | 823,409 |  | 1,016 |  | 2,067 |  | 48,968 |  | 875,460 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2025

| and 30 April 2026 | 391,563 |  |

| NET BOOK VALUE

| At 30 April 2026 | 391,563 |  |

| At 30 April 2025 | 391,563 |  |

| Fair value at 30 April 2026 is represented by:

£ |

| Valuation in 2018 | 40,081 |  |

| Cost | 351,482 |  |

391,563 |  |

6. | DEBTORS

| 30.4.26 |  | 30.4.25

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 107,298 |  | 131,420 |  |

| Other debtors | 6,294 |  | 4,781 |  |

113,592 |  | 136,201 |  |

| Amounts falling due after more than one year:

| Amounts owed by associates | 39,000 |  | - |  |

| Aggregate amounts | 152,592 |  | 136,201 |  |

| D O F A S Limited (Registered number: 02861126) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade creditors | 57,789 |  | 45,741 |  |

| Taxation and social security | 98,986 |  | 74,883 |  |

| Other creditors | 61,235 |  | 25,607 |  |

218,010 |  | 146,231 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Amounts owed to associates | - |  | 89,900 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

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

| 1 | Ordinary B Shares | £1 | 1 |  | 1 |  |

101 |  | 101 |  |

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 May 2025 | 1,497,886 |  | 30,061 |  | 1,527,947 |  |

| Profit for the year | 189,797 |  | 189,797 |  |

| Dividends | (60,000 | ) | (60,000 | ) |

| At 30 April 2026 | 1,627,683 |  | 30,061 |  | 1,657,744 |  |

| The fair value reserve is a non distributable reserve.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in other creditors at the year end is an amount of £35,458 owing to the joint Directors loan account.

12. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £60,000 (2025 - £32,000) were paid to the directors .

| As at 30th April 2026 the company is owed £39,000 in respect of an interest free loan to Bespoke Office Furniture Ltd.

| The company is an associated company, the transaction is considered to be under normal market conditions.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is J Pennington.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

D O F A S Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D O F A S Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of D O F A S Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D O F A S Limited and state those matters that we have agreed to state to the Board of Directors of D O F A S Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D O F A S Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D O F A S Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D O F A S Limited. You consider that D O F A S Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D O F A S Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................