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REGISTERED NUMBER: 14755764 (England and Wales)

WAVENSMERE B4 LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

| WAVENSMERE B4 LIMITED (REGISTERED NUMBER: 14755764) |

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 |

| WAVENSMERE B4 LIMITED |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R J Dickens

| L Waines

| REGISTERED OFFICE: | 53 Calthorpe Road

| Edgbaston

| Birmingham

| B15 1TH

| REGISTERED NUMBER: | 14755764 (England and Wales)

| ACCOUNTANTS: | BK Plus Limited

| 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| WAVENSMERE B4 LIMITED (REGISTERED NUMBER: 14755764) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 25,936,408 |  | 2,608,318 |  |

Debtors | 4 | 610,615 |  | 100,190 |  |

Cash at bank | 536,001 |  | 5,655,091 |  |

27,083,024 |  | 8,363,599 |  |

CREDITORS

Amounts falling due within one year | 5 | 22,680,307 |  | 8,364,809 |  |

NET CURRENT ASSETS/(LIABILITIES) | 4,402,717 |  | (1,210 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,402,717 |  | (1,210 | ) |

CREDITORS

Amounts falling due after more than one year | 6 | 4,406,590 |  | - |  |

NET LIABILITIES | (3,873 | ) | (1,210 | ) |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 101 |  |

Retained earnings | (3,974 | ) | (1,311 | ) |

(3,873 | ) | (1,210 | ) |

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 17 August 2026 and were signed on its behalf by:

R J Dickens - Director

| WAVENSMERE B4 LIMITED (REGISTERED NUMBER: 14755764) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Wavensmere B4 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

| 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

£ | £ |

| Other debtors | 610,615 |  | 100,190 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,448,403 |  | 579,302 |  |

| Other creditors | 21,231,904 |  | 7,785,507 |  |

22,680,307 |  | 8,364,809 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 4,406,590 |  | - |  |

7. | RELATED PARTY DISCLOSURES

| Wavensmere B4 Limited, B J D (GB) Limited, Laraz Services Limited and BA Solutions Derby (Jersey) Limited are related parties by virtue of the common control of the shareholders.

| Included within other creditors is £7,082,666 (2024 - £7,752,291) due to these companies.