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REGISTERED NUMBER: 05365948 (England and Wales)

| B 400 LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| B 400 LIMITED (REGISTERED NUMBER: 05365948) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| B 400 LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | Mr C Beecham

| Mrs A Beecham

| SECRETARY: | Mrs A Beecham

| REGISTERED OFFICE: | 4 Norfolk Road

| St John's Wood

| London

| NW8 6HE

| REGISTERED NUMBER: | 05365948 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Chartered Accountants

| Second Floor

| 34 Lime Street

| London

| EC3M 7AT

| B 400 LIMITED (REGISTERED NUMBER: 05365948) |

BALANCE SHEET

28 FEBRUARY 2026

2026 | 2025 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 5 | - |  | 170 |  |

Cash at bank | 24,808 |  | 23,896 |  |

24,808 |  | 24,066 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,725 |  | 1,690 |  |

NET CURRENT ASSETS | 23,083 |  | 22,376 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 23,083 |  | 22,376 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 22,983 |  | 22,276 |  |

23,083 |  | 22,376 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 16 August 2026 and were signed on its behalf by:

Mr C Beecham - Director

| B 400 LIMITED (REGISTERED NUMBER: 05365948) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| B 400 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 represents the invoiced value of services provided.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% straight line 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

Computer |

equipment |

| £

| COST

| At 1 March 2025

| and 28 February 2026 | 529 |  |

| DEPRECIATION

| At 1 March 2025

| and 28 February 2026 | 529 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

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

2026 | 2025 |

| £ | £

| Prepayments | - |  | 170 |  |

| B 400 LIMITED (REGISTERED NUMBER: 05365948) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

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

2026 | 2025 |

| £ | £

| Tax | 166 |  | 161 |  |

| PAYE and NIC taxes | - |  | 121 |  |

| Accruals and deferred income | 1,559 |  | 1,408 |  |

1,725 |  | 1,690 |  |