REGISTERED NUMBER: SC404201 (Scotland)

Audited Financial Statements

for the Period

1 December 2024 to 31 December 2025

for

B Sure Brokers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D G Allori

B Murray

REGISTERED OFFICE:

Queen Of The South Arena

Lochfield Road

Dumfries & Galloway

DG2 9BG

REGISTERED NUMBER:

SC404201 (Scotland)

AUDITORS:

Bullimores LLP

Chartered Accountants

& Registered Auditor

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

-

8

CURRENT ASSETS

Debtors

5

14,327

-

Cash at bank

-

11,059

14,327

11,059

CREDITORS

Amounts falling due within one year

6

14,564

10,978

NET CURRENT (LIABILITIES)/ASSETS

(237

)

81

TOTAL ASSETS LESS CURRENT LIABILITIES

(237

)

89

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(238

)

88

(237

)

89

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 22 September 2026 and were signed on its behalf by:

D G Allori - Director

1.	STATUTORY INFORMATION

B Sure Brokers Ltd is a private company, limited by shares , registered in Scotland. 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.

Taxation

Taxation for the period comprises current and deferred 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 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

8

Disposals

(8

)

At 31 December 2025

-

DEPRECIATION

Charge for period

8

Eliminated on disposal

(8

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 November 2024

8

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

£

Amounts owed by group undertakings

14,327

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.11.24

£

£

Amounts owed to group undertakings

9,703

-

Tax

4,861

4,519

Other creditors

-

4,000

Directors' current accounts

-

1,669

Accrued expenses

-

790

14,564

10,978

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nicholas Boot (FCA) (Senior Statutory Auditor)

for and on behalf of Bullimores LLP

8.	ULTIMATE PARENT COMPANY

The immediate parent company is Seventeen Group Limited, registered in the UK company number 01593917. Copies of consolidated financial statements can be obtained from the registered office;

Old Printers Yard, 156 South Street

Dorking

Surrey

RH4 2HF

The ultimate parent company is Roman New Topco Limited, registered in the UK company number 16286617. Copies of the consolidated financial statements are available from the same address.

9.	TRANSFER OF TRADE

On 7 October 2025 the company transferred its trade and insurance related assets and liabilities to James Hallam Limited, a wholly owned subsidiary of Seventeen Group Limited; other assets and liabilities were transferred to Seventeen Group Limited, the company's immediate parent company