28 Years Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the director on the preparation of the unaudited statutory accounts of 28 Years Limited for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 28 Years Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of 28 Years Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of 28 Years Limited and state those matters that we have agreed to state to the director of 28 Years Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 28 Years Limited and its director as a body for our work or for this report.

It is your duty to ensure that 28 Years Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of 28 Years Limited . You consider that 28 Years Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of 28 Years Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22 September 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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28 Years Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13450940

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,344		1,681
Investment Properties	5		456,000		456,000
Investments	6		-		75

			458,344		457,756
CURRENT ASSETS
Debtors	7	8,832		6,794
Cash at bank and in hand		2,809		9,376

		11,641		16,170
Creditors: Amounts Falling Due Within One Year	8	(170,070 )		(374,483 )

NET CURRENT ASSETS (LIABILITIES)			(158,429 )		(358,313 )

TOTAL ASSETS LESS CURRENT LIABILITIES			299,915		99,443

Creditors: Amounts Falling Due After More Than One Year	9		(204,000 )		-

PROVISIONS FOR LIABILITIES
Provisions For Charges	11		(271 )		-

NET ASSETS			95,644		99,443

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			95,544		99,343

SHAREHOLDERS' FUNDS			95,644		99,443

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28 Years Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Goode

Director

22 September 2026

The notes on pages 4 to 8 form part of these financial statements.

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28 Years Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

28 Years Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13450940 . The registered office is Unit 13 Somerford Business Park, Wilverley Road, Christchurch, BH23 3RU.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33% on cost

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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28 Years Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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28 Years Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	3,527	208	3,735
Additions	1,300	-	1,300

As at 31 March 2026	4,827	208	5,035

Depreciation
As at 1 April 2025	1,846	208	2,054
Provided during the period	637	-	637

As at 31 March 2026	2,483	208	2,691

Net Book Value
As at 31 March 2026	2,344	-	2,344

As at 1 April 2025	1,681	-	1,681

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	456,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	449,794	449,794

The investment propoperties have been revalued on an open market basis on 31 March 2026 by the director.

6. Investments

	Unlisted
	£
Cost
As at 1 April 2025	75
Additions	25
Disposals	(100 )

As at 31 March 2026	-

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	75

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28 Years Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	406	-
Prepayments and accrued income	7,682	6,794
Amounts owed by associates	744	-

	8,832	6,794

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,210	5,538
Corporation tax	-	13,446
VAT	-	3,476
Accruals and deferred income	1,298	1,299
Director's loan account	158,562	350,724

	170,070	374,483

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	204,000	-

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	204,000		-

10. Secured Creditors

A floating charge and fixed charged is secured over Unit 13, Somerford Business Park, Wilverley Road, Christchurch, BH23 3RU in favour of Interbay Funding Ltd and contains negative pledge.

Of the creditors the following amounts are secured:

	2026		2025
	£		£
Bank loans and overdrafts	202,461		-

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
Deferred taxation	271	271

Balance at 31 March 2026	271	271

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28 Years Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Joseph Goode	(350,724 )	201,726	(9,564 )	-	(158,562 )

The above loan is unsecured, interest free and repayable on demand.

13. Related Party Transactions

As at 31 March 2026, there is a loan balance of £744 (2025: £nil) due from a business that is under common control as 28 Years Ltd.

The loan is interest free and has no fixed repayment terms.

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