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REGISTERED NUMBER: 01142669 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| BEAVER INTERNATIONAL LIMITED |

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BEAVER INTERNATIONAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M K Tuttey

| Mrs P M Tuttey

| Ms J E Paterson

| A M Tuttey

| SECRETARY: | Mrs P M Tuttey

| REGISTERED OFFICE: | 29 Arboretum Street

| Nottingham

| Nottinghamshire

| NG1 4JA

| REGISTERED NUMBER: | 01142669 (England and Wales)

| ACCOUNTANTS: | Lemans

| Chartered Certified Accountants

| 29 Arboretum Street

| Nottingham

| Nottinghamshire

| NG1 4JA

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 200,369 |  | 104,212 |  |

CURRENT ASSETS

Stocks | 5 | 113,703 |  | 91,085 |  |

Debtors | 6 | 172,402 |  | 133,397 |  |

Cash at bank and in hand | 108,343 |  | 206,007 |  |

394,448 |  | 430,489 |  |

CREDITORS

Amounts falling due within one year | 7 | 201,549 |  | 233,037 |  |

NET CURRENT ASSETS | 192,899 |  | 197,452 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 393,268 |  | 301,664 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (97,930 | ) | (43,079 | ) |

PROVISIONS FOR LIABILITIES | (49,452 | ) | (25,126 | ) |

NET ASSETS | 245,886 |  | 233,459 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 7,750 |  | 7,750 |  |

Share premium | 16,660 |  | 16,660 |  |

Retained earnings | 221,476 |  | 209,049 |  |

SHAREHOLDERS' FUNDS | 245,886 |  | 233,459 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

BALANCE SHEET - continued

31 DECEMBER 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

Ms J E Paterson - Director

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Beaver International 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Going concern

| 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 represents amount derived from the provision of goods and services which fall within the company's ordinary activities after deduction of trade discounts and value added tax. Turnover from the sale of goods is recognised when the customer receives the goods. Turnover from the supply of services represents the value of services under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Profit is recognised on long-term contracts, if the final outcome can be assessed with reasonable certainty, by including the turnover and related costs as contract activity progresses. Turnover is calculated by reference to the value of work performed to date as a proportion of the total contract value.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance and 25% on cost

| Stocks

| Stocks are stated at the lower of cost and net realisable value. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

| Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 9 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 47,649 |  | 201,722 |  | 68,498 |  | 317,869 |  |

| Additions | - |  | 138,768 |  | - |  | 138,768 |  |

| Disposals | - |  | (49,253 | ) | - |  | (49,253 | ) |

| At 31 December 2025 | 47,649 |  | 291,237 |  | 68,498 |  | 407,384 |  |

| DEPRECIATION

| At 1 January 2025 | 44,641 |  | 102,880 |  | 66,136 |  | 213,657 |  |

| Charge for year | 752 |  | 25,683 |  | 592 |  | 27,027 |  |

| Eliminated on disposal | - |  | (33,669 | ) | - |  | (33,669 | ) |

| At 31 December 2025 | 45,393 |  | 94,894 |  | 66,728 |  | 207,015 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,256 |  | 196,343 |  | 1,770 |  | 200,369 |  |

| At 31 December 2024 | 3,008 |  | 98,842 |  | 2,362 |  | 104,212 |  |

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025 | 125,301 |  |

| Additions | 138,768 |  |

| Disposals | (49,253 | ) |

| At 31 December 2025 | 214,816 |  |

| DEPRECIATION

| At 1 January 2025 | 27,725 |  |

| Charge for year | 20,681 |  |

| Eliminated on disposal | (33,669 | ) |

| At 31 December 2025 | 14,737 |  |

| NET BOOK VALUE

| At 31 December 2025 | 200,079 |  |

| At 31 December 2024 | 97,576 |  |

5. | STOCKS

| 31.12.25 |  | 31.12.24

£ | £ |

| Stock and work in progress | 113,703 |  | 91,085 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 159,074 |  | 108,278 |  |

| Other debtors | 10,268 |  | 17,680 |  |

| Directors' current accounts | 613 |  | 5,062 |  |

| Prepayments | 2,447 |  | 2,377 |  |

172,402 |  | 133,397 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 51,240 |  | 21,638 |  |

| Payments on account | 22,988 |  | 7,723 |  |

| Trade creditors | 61,334 |  | 105,898 |  |

| Corporation tax | 5,065 |  | 37,260 |  |

| Social security and other taxes | 25,152 |  | 13,231 |  |

| Other creditors | 22,000 |  | 21,899 |  |

| Directors' current accounts | 7,595 |  | 9,168 |  |

| Accrued expenses | 6,175 |  | 16,220 |  |

201,549 |  | 233,037 |  |

BEAVER INTERNATIONAL LIMITED (REGISTERED NUMBER: 01142669)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 97,930 |  | 43,079 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 7,750 | Ordinary | £1 | 7,750 |  | 7,750 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| A M Tuttey

| Balance outstanding at start of year | 5,062 |  | 2,770 |  |

| Amounts advanced | - |  | 7,656 |  |

| Amounts repaid | (4,449 | ) | (5,364 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 613 |  | 5,062 |  |

| No interest has been charged on this account during the year (2024- £nil).

11. | ULTIMATE CONTROLLING PARTY

| By virtue of owning all of the issued share capital the company is controlled by it's directors.