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REGISTERED NUMBER: 15860397 (England and Wales)

| Financial Statements |

| for the Year Ended 30th April 2026 |

| for |

| M Dyson Associates Limited |

| M Dyson Associates Limited (Registered number: 15860397) |

Contents of the Financial Statements

for the Year Ended 30th April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| M Dyson Associates Limited |

Company Information

for the Year Ended 30th April 2026

| DIRECTORS: | A M Dyson

| M T Brown

| A J Robinson

| E L Taylor

| REGISTERED OFFICE: | West House

| Meltham Road

| Honley

| Holmfirth

| West Yorkshire

| HD9 6LB

| REGISTERED NUMBER: | 15860397 (England and Wales)

| AUDITORS: | Connelly & Co Limited

| Chartered Accountants and

| Statutory Auditors

| Permanent House

| 1 Dundas Street

| Huddersfield

| West Yorkshire

| HD1 2EX

| M Dyson Associates Limited (Registered number: 15860397) |

Balance Sheet

30th April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 374,188 |  | 505,804 |  |

Investments | 5 | 26,290 |  | 26,290 |  |

400,478 |  | 532,094 |  |

CURRENT ASSETS

Debtors | 6 | 593,125 |  | 1,002,021 |  |

Cash at bank and in hand | 2,943,818 |  | 990,797 |  |

3,536,943 |  | 1,992,818 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,754,100 |  | 1,435,088 |  |

NET CURRENT ASSETS | 782,843 |  | 557,730 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,183,321 |  | 1,089,824 |  |

PROVISIONS FOR LIABILITIES | - |  | 2,773 |  |

NET ASSETS | 1,183,321 |  | 1,087,051 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 26,288 |  | 26,288 |  |

Retained earnings | 1,157,033 |  | 1,060,763 |  |

SHAREHOLDERS' FUNDS | 1,183,321 |  | 1,087,051 |  |

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 7th July 2026 and were signed on its behalf by:

A M Dyson - Director

| M Dyson Associates Limited (Registered number: 15860397) |

Notes to the Financial Statements

for the Year Ended 30th April 2026

1. | STATUTORY INFORMATION

| M Dyson Associates 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.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary

| amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting

| policies are set out below.

| Preparation of consolidated financial statements

| The financial statements contain information about M Dyson Associates Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Changes in accounting policies

| Amendments to FRS 102 arising from the Periodic Review 2024 have been issued but were not yet effective for the current reporting period and have not been have not been early adopted by the company.

| The amendments introduce revised requirements for revenue recognition, which introduces a control-based model for recognising revenue.

| The directors have not yet completed a detailed assessment of the impact of these amendments and it is therefore not currently practicable to estimate their full financial effect. However, based on a preliminary review, the directors do not currently expect the amendments to have a material impact on the company's financial statements.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 33.3% Straight Line Basis, 25% Straight Line Basis and 25% on Reducing Balance

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

| depreciation and any impairment losses.

| The gain and loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit and loss.

| M Dyson Associates Limited (Registered number: 15860397) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

2. | ACCOUNTING POLICIES - continued

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons of the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its 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 transactions 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.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classed 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| M Dyson Associates Limited (Registered number: 15860397) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

2. | ACCOUNTING POLICIES - continued

| Debt instruments subsequently carried at amortised cost, using 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 a transaction price and subsequently measured at amortised cost using effective interest method.

| 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 money purchase (defined contribution) pension scheme. Contributions payable to the scheme are charged to the profit and loss account in the period to which they relate. These contributions are invested separately from the company's assets.

| Going concern

| At the time of approving the financial statements, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2025 - 4 ) .

| M Dyson Associates Limited (Registered number: 15860397) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st May 2025 | 588,635 |  |

| Additions | 27,796 |  |

| Disposals | (38,874 | ) |

| At 30th April 2026 | 577,557 |  |

| DEPRECIATION

| At 1st May 2025 | 82,831 |  |

| Charge for year | 130,549 |  |

| Eliminated on disposal | (10,011 | ) |

| At 30th April 2026 | 203,369 |  |

| NET BOOK VALUE

| At 30th April 2026 | 374,188 |  |

| At 30th April 2025 | 505,804 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st May 2025

| and 30th April 2026 | 26,290 |  |

| NET BOOK VALUE

| At 30th April 2026 | 26,290 |  |

| At 30th April 2025 | 26,290 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Amounts owed by group undertakings | 583,236 |  | 1,002,021 |  |

| Other debtors | 9,889 |  | - |  |

593,125 |  | 1,002,021 |  |

| Amounts owed by group undertakings are interest free and repayable on demand.

| M Dyson Associates Limited (Registered number: 15860397) |

Notes to the Financial Statements - continued

for the Year Ended 30th April 2026

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade creditors | 13,291 |  | 840 |  |

| Taxation and social security | 632,905 |  | 415,434 |  |

| Other creditors | 2,107,904 |  | 1,018,814 |  |

2,754,100 |  | 1,435,088 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

|  | value: |  | £ |  |  | £ |  |

| 3,418 |  | Ordinary A |  | £1 |  | 3,418 |  |  | 18,288 |  |

| 3,418 |  | Ordinary B |  | £1 |  | 3,418 |  |  | 8,000 |  |

| 3,943 |  | Ordinary C |  | £1 |  | 3,943 |  |  | - |  |

| 3,943 |  | Ordinary D |  | £1 |  | 3,943 |  |  | - |  |

| 5,783 |  | Ordinary E |  | £1 |  | 5,783 |  |  | - |  |

| 5,783 |  | Ordinary F |  | £1 |  | 5,783 |  |  | - |  |

|  | 26,288 |  |  | 26,288 |  |

| During the year 14,870 Ordinary A shares were re-designated as 1,201 Ordinary B shares, 3,943 Ordinary C shares, 3,943 Ordinary D shares and 5,783 Ordinary E shares.

| During the year 5,783 Ordinary B shares were re-designated as 5,783 Ordinary F shares.

| All shares have the right to vote, receive dividends and are non-redeemable.

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Mr B J Hodgson FCCA (Senior Statutory Auditor)

| for and on behalf of Connelly & Co Limited

10. | PENSION COMMITMENTS

| The company operates defined contribution pension schemes on behalf of its directors and employees. Contributions in respect of the schemes are charged to the profit and loss account in the period in which they are payable. The amount charged in the accounts was £106,740 (2025 - £12,176). The amount outstanding at the year end was £2,933 (2025 - £5,120).

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| The directors are considered to be the key management personnel of the company.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is A M Dyson.