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REGISTERED NUMBER: 09299151 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

OYSTER ENERGY (NDEA) LTD

| OYSTER ENERGY (NDEA) LTD (REGISTERED NUMBER: 09299151) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Report of the Accountants | 6 |

| OYSTER ENERGY (NDEA) LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH NOVEMBER 2025

| DIRECTOR: | M D Redmon

| REGISTERED OFFICE: | Hill House

| Red Hill Road

| Hadleigh

| Suffolk

| IP7 6BU

| REGISTERED NUMBER: | 09299151 (England and Wales)

| ACCOUNTANTS: | Edward Back & Co

| Mancroft Towers

| Oulton Broad

| Lowestoft

| Suffolk

| NR32 3PS

| OYSTER ENERGY (NDEA) LTD (REGISTERED NUMBER: 09299151) |

STATEMENT OF FINANCIAL POSITION

30TH NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 292 |  | 344 |  |

CURRENT ASSETS

Debtors | 5 | 2,135 |  | 3,525 |  |

Cash at bank and in hand | 220 |  | 252 |  |

2,355 |  | 3,777 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,802 |  | 4,879 |  |

NET CURRENT LIABILITIES | (447 | ) | (1,102 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (155 | ) | (758 | ) |

PROVISIONS FOR LIABILITIES | 7 | 55 |  | 65 |  |

NET LIABILITIES | (210 | ) | (823 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 9 | (212 | ) | (825 | ) |

SHAREHOLDERS' FUNDS | (210 | ) | (823 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th July 2026 and were signed by:

M D Redmon - Director

| OYSTER ENERGY (NDEA) LTD (REGISTERED NUMBER: 09299151) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

1. | STATUTORY INFORMATION

| Oyster Energy (NDEA) Ltd 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.

| 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.

| Equipment | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 33.3% on cost

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

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

| OYSTER ENERGY (NDEA) LTD (REGISTERED NUMBER: 09299151) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| Equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st December 2024

| and 30th November 2025 | 1,200 |  | 260 |  | 900 |  | 2,360 |  |

| DEPRECIATION

| At 1st December 2024 | 1,049 |  | 67 |  | 900 |  | 2,016 |  |

| Charge for year | 23 |  | 29 |  | - |  | 52 |  |

| At 30th November 2025 | 1,072 |  | 96 |  | 900 |  | 2,068 |  |

| NET BOOK VALUE

| At 30th November 2025 | 128 |  | 164 |  | - |  | 292 |  |

| At 30th November 2024 | 151 |  | 193 |  | - |  | 344 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,135 |  | 3,525 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1,054 |  |

| Tax | 2,300 |  | 3,037 |  |

| Social security and other taxes | - |  | 229 |  |

| Directors' current accounts | 20 |  | 101 |  |

| Accrued expenses | 482 |  | 458 |  |

2,802 |  | 4,879 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 55 |  | 65 |  |

| Deferred |

| tax |

£ |

| Balance at 1st December 2024 | 65 |  |

| Accelerated capital allowances | (10 | ) |

| Balance at 30th November 2025 | 55 |  |

| OYSTER ENERGY (NDEA) LTD (REGISTERED NUMBER: 09299151) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1st December 2024 | (825 | ) |

| Profit for the year | 9,763 |  |

| Dividends | (9,150 | ) |

| At 30th November 2025 | (212 | ) |

| OYSTER ENERGY (NDEA) LTD |

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF

OYSTER ENERGY (NDEA) LTD

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30th November 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Edward Back & Co

Mancroft Towers

Oulton Broad

Lowestoft

Suffolk

NR32 3PS

24th July 2026