In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BJA (DFG) Ltd for the period ended 30 November 2025, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the board of directors of BJA (DFG) Ltd, as a body, in accordance with the terms of our engagement letter dated 7 May 2026. Our work has been undertaken solely to prepare for your approval the financial statements of BJA (DFG) Ltd and state those matters that we have agreed to state to the board of directors of BJA (DFG) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BJA (DFG) Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that BJA (DFG) Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that BJA (DFG) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of BJA (DFG) Ltd. 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.

The financial statements have been prepared from the date of incorporation of 1 November 2024 to 30 November 2025 in accordance with its key management personnel's election of a suitable reporting date.

Included within debtors is an amount due from a director of the company of £6,213. The balance is unsecured, interest free and repayable on demand.

The average number of persons, including directors, employed by the company during the period was as follows:

BJA (DFG) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Azets, Fleet House, New Road, Lancaster, United Kingdom, LA1 1EZ.

For the period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true