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REGISTERED NUMBER: 12948106 (England and Wales)

DAYAN-DEMAYO LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

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 |

DAYAN-DEMAYO LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | R Dayan

| Ms T Demayo-Dayan

| REGISTERED OFFICE: | 2nd Floor, One Hobbs House

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

| REGISTERED NUMBER: | 12948106 (England and Wales)

| ACCOUNTANTS: | KHI Albury Limited

| 2nd Floor, One Hobbs House,

| Harrovian Business Village

| Bessborough Road

| Harrow

| Middlesex

| HA1 3EX

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 849,788 |  | 276,000 |  |

CURRENT ASSETS

Debtors | 5 | 21,301 |  | 144,235 |  |

Cash at bank | 4,544 |  | 2,665 |  |

25,845 |  | 146,900 |  |

CREDITORS

Amounts falling due within one year | 6 | 335,377 |  | 241,502 |  |

NET CURRENT LIABILITIES | (309,532 | ) | (94,602 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 540,256 |  | 181,398 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (564,655 | ) | (176,343 | ) |

PROVISIONS FOR LIABILITIES | - |  | (3,139 | ) |

NET (LIABILITIES)/ASSETS | (24,399 | ) | 1,916 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 500 |  | 500 |  |

Revaluation reserve | 10 | - |  | 13,381 |  |

Retained earnings | 10 | (24,899 | ) | (11,965 | ) |

SHAREHOLDERS' FUNDS | (24,399 | ) | 1,916 |  |

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.

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

R Dayan - Director

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Dayan-Demayo 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.

| Investment property

| Although the Companies Act require the systematic annual depreciation of fixed assets, the director believe the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather a calculation of systematic annual depreciation.

| Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

| 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.

| Going concern

| The Financial Statements have been prepared on a going concern basis, as the directors have confirmed that funds will continue to be made available for the company to meet its day to day commitments for the foreseeable future. The financial statements do not include any adjustments that may result from the withdrawal of this support and the directors are of the opinion that the going concern basis is therefore appropriate to the preparation of these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 276,000 |  |

| Additions | 590,308 |  |

| Impairments | (16,520 | ) |

| At 31 October 2025 | 849,788 |  |

| NET BOOK VALUE

| At 31 October 2025 | 849,788 |  |

| At 31 October 2024 | 276,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2024 | 16,520 |  |

| Valuation in 2025 | (16,520 | ) |

| Cost | 849,788 |  |

849,788 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 21,301 |  | 144,235 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 335,377 |  | 241,502 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 564,655 |  | 176,343 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more than 5 years | 564,655 |  | 176,343 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other Loans | 564,655 |  | 240,782 |  |

| Other Loans are secured by way of a fixed charge over the individual investment properties to which they relate.

DAYAN-DEMAYO LIMITED (REGISTERED NUMBER: 12948106)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

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

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

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

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

500 |  | 500 |  |

| All Shares rank Pari-Passu.

10. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | (11,965 | ) | 13,381 |  | 1,416 |  |

| Deficit for the year | (12,934 | ) | (12,934 | ) |

| Revaluation during the year | - |  | (13,381 | ) | (13,381 | ) |

| At 31 October 2025 | (24,899 | ) | - |  | (24,899 | ) |

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date, included within creditors is an amount due to the related party, Mr R Dayan of £333,877 (2024: £240,782). This amount is unsecured, interest free and repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is R Dayan.