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REGISTERED NUMBER: 14253066 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BuyTheSell UK Limited

BuyTheSell UK Limited (Registered number: 14253066)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

BuyTheSell UK Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R Park

| S L Spilfogel

| W M O'Hara

| REGISTERED OFFICE: | 123 Pall Mall

| St James's

| London

| SW1Y 5EA

| REGISTERED NUMBER: | 14253066 (England and Wales)

| ACCOUNTANTS: | Hawksford UK Services Limited

| 123 Pall Mall

| St. James's

| London

| SW1Y 5EA

BuyTheSell UK Limited (Registered number: 14253066)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 70,376 |  | 50,023 |  |

Cash in hand | 22,876 |  | 793 |  |

93,252 |  | 50,816 |  |

CREDITORS

Amounts falling due within one year | 5 | (34,863 | ) | (9,232 | ) |

NET CURRENT ASSETS | 58,389 |  | 41,584 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 58,389 |  | 41,584 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 20,000 |  | 20,000 |  |

Retained earnings | 38,389 |  | 21,584 |  |

SHAREHOLDERS' FUNDS | 58,389 |  | 41,584 |  |

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.

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 13 August 2026 and were signed on its behalf by:

W M O'Hara - Director

BuyTheSell UK Limited (Registered number: 14253066)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| BuyTheSell UK 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

| Taxation

| Taxation for the year comprises current 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 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.

| 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.

| Going concern

| The company's ability to continue as a going concern is contingent on the ability of the shareholder of the company to continue providing financial support to the company. The shareholder has confirmed that their financial support will continue for at least 12 months from the date of approval of these financial statements. These accounts have therefore been prepared on the going concern basis.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

| Trade debtors

| Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial.

| Share capital

| Ordinary shares are classified as equity.

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amount owed by related parties | 70,376 |  | 50,023 |  |

BuyTheSell UK Limited (Registered number: 14253066)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1,930 |  | - |  |

| Taxation and social security | 26,601 |  | 3,213 |  |

| Other creditors | 6,332 |  | 6,019 |  |

34,863 |  | 9,232 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 20,000 | Ordinary | 1 | 20,000 |  | 20,000 |  |

7. | RELATED PARTY DISCLOSURES

| During the year the company made sales totalling £311,906 (2024: £290,337) to parent company BuyTheSell LLC. As of 31 December 2025 £70,376 (2024: £50,023), was receivable from BuyTheSell LLC.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are Samuel Spilfogel, William O’Hara and Raymond Park.