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REGISTERED NUMBER: 15607716 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2026 |

| FOR |

| D&D COMMERCIALS LTD |

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2026

| Page |

Company Information | 1 |

Report of the Directors | 2 |

Balance Sheet | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 7

D&D COMMERCIALS LTD

COMPANY INFORMATION

for the Year Ended 30 April 2026

| DIRECTORS: | D C Moores

| Miss L Rowlands

| REGISTERED OFFICE: | 4 Oak Avenue

| Cadishead

| Manchester

| Greater Manchester

| M44 5DF

| REGISTERED NUMBER: | 15607716 (England and Wales)

| ACCOUNTANTS: | Cadishead Accountancy Services Limited

| Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Lancashire

| M44 5XD

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

REPORT OF THE DIRECTORS

for the Year Ended 30 April 2026

The directors present their report with the financial statements of the company for the year ended 30 April 2026.

INCORPORATION

The company was incorporated on 1 April 2024 .

DIRECTORS

The director set out in the table below has held office during the whole of the period from 1 May 2025 to the date of this report.

Other changes in directors holding office are as follows:

D A Glennerster - resigned 27.10.25

Miss L Rowlands was appointed as a director after 30 April 2026 but prior to the date of this report.

The beneficial interest of the director holding office at 30 April 2026 in the shares of the company, according to the register of directors' interests, was as follows:

| 30.4.26 |  | at date of

| appointment

Ordinary shares of 1 each

D C Moores | 2 |  | 1 |  |

He did not hold any non-beneficial interests in the shares of the company.

Both the directors who are eligible offer themselves for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D C Moores - Director

14 August 2026

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

BALANCE SHEET

30 April 2026

| Notes | £ |

| FIXED ASSETS

| Tangible assets | 4 | 305,391 |  |

| CURRENT ASSETS

| Debtors | 5 | 86,571 |  |

| Cash at bank | 19,694 |  |

106,265 |  |

| CREDITORS

| Amounts falling due within one year | 6 | (138,527 | ) |

| NET CURRENT LIABILITIES | (32,262 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 273,129 |  |

| CREDITORS

| Amounts falling due after more than one year | 7 | (265,228 | ) |

| PROVISIONS FOR LIABILITIES | (1,501 | ) |

| NET ASSETS | 6,400 |  |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | 6,398 |  |

| SHAREHOLDERS' FUNDS | 6,400 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

BALANCE SHEET - continued

30 April 2026

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 14 August 2026 and were signed on its behalf by:

D C Moores - Director

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| D&D Commercials 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| 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.

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 1,530 |  | 309,300 |  | 2,700 |  | 313,530 |  |

| At 30 April 2026 | 1,530 |  | 309,300 |  | 2,700 |  | 313,530 |  |

| DEPRECIATION

| Charge for year | 178 |  | 7,783 |  | 178 |  | 8,139 |  |

| At 30 April 2026 | 178 |  | 7,783 |  | 178 |  | 8,139 |  |

| NET BOOK VALUE

| At 30 April 2026 | 1,352 |  | 301,517 |  | 2,522 |  | 305,391 |  |

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

| Motor

| vehicles

£ |

| COST

| Additions | 302,000 |  |

| At 30 April 2026 | 302,000 |  |

| DEPRECIATION

| Charge for year | 7,292 |  |

| At 30 April 2026 | 7,292 |  |

| NET BOOK VALUE

| At 30 April 2026 | 294,708 |  |

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

£ |

| Trade debtors | 35,346 |  |

| Other debtors | 51,225 |  |

86,571 |  |

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

£ |

| Bank loans and overdrafts | 10,481 |  |

| Hire purchase contracts (see note 8) | 84,295 |  |

| Trade creditors | 13,189 |  |

| Taxation and social security | 2,121 |  |

| Other creditors | 28,441 |  |

138,527 |  |

D&D COMMERCIALS LTD (REGISTERED NUMBER: 15607716)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2026

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

£ |

| Hire purchase contracts (see note 8) | 265,228 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire

| purchase

| contracts

£ |

| Net obligations repayable:

| Within one year | 84,295 |  |

| Between one and five years | 265,228 |  |

349,523 |  |

| Non-cancellable |

| operating leases |

£ |

| Within one year | 19,626 |  |

| Between one and five years | 65,420 |  |

85,046 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

£ |

| Hire purchase contracts | 349,523 |  |

| Assets held subject to hire purchase are secured on the asset to which they relate.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is D C Moores.