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REGISTERED NUMBER: 04393013 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| S.J.I. LIMITED |

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Accountants' Report | 8 |

| S.J.I. LIMITED |

Company Information

for the Year Ended 30 June 2025

| Director: | S R Ireland

| Secretary: | J Ireland

| Registered office: | C/O Mitchell Gordon

| 43 Coniscliffe Road

| Darlington

| County Durham

| DL3 7EH

| Registered number: | 04393013 (England and Wales)

| Accountants: | Mitchell Gordon LLP

| 43 Coniscliffe Road

| Darlington

| Co. Durham

| DL3 7EH

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Abridged Balance Sheet

30 June 2025

| 30/6/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 58,654 |  | 66,404 |  |

58,654 |  | 66,404 |  |

Current assets

Stocks | 203,001 |  | 184,513 |  |

Debtors | 175,019 |  | 141,785 |  |

Cash at bank and in hand | 105,949 |  | 150,187 |  |

483,969 |  | 476,485 |  |

Creditors

Amounts falling due within one year | 410,094 |  | 338,073 |  |

Net current assets | 73,875 |  | 138,412 |  |

Total assets less current liabilities | 132,529 |  | 204,816 |  |

Creditors

Amounts falling due after more than one year | 6 | (53,038 | ) | (58,497 | ) |

Provisions for liabilities | (5,459 | ) | (5,571 | ) |

Net assets | 74,032 |  | 140,748 |  |

Capital and reserves

Called up share capital | 102 |  | 102 |  |

Retained earnings | 73,930 |  | 140,646 |  |

Shareholders' funds | 74,032 |  | 140,748 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Abridged Balance Sheet - continued

30 June 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:

S R Ireland - Director

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| S.J.I. 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.

| The financial statements are prepared under the going concern basis of accounting.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 25% on cost and 15% on cost

| Motor vehicles | - | 25% on reducing balance and 12.5% on cost

| Computer equipment | - | 25% on cost and 15% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year 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 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.

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 10,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 10,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 188,538 |  |

| Additions | 3,429 |  |

| Disposals | (1,216 | ) |

| At 30 June 2025 | 190,751 |  |

| DEPRECIATION

| At 1 July 2024 | 122,134 |  |

| Charge for year | 11,179 |  |

| Eliminated on disposal | (1,216 | ) |

| At 30 June 2025 | 132,097 |  |

| NET BOOK VALUE

| At 30 June 2025 | 58,654 |  |

| At 30 June 2024 | 66,404 |  |

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

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

| Totals

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 64,520 |  |

| DEPRECIATION

| At 1 July 2024 | 9,242 |  |

| Charge for year | 8,065 |  |

| At 30 June 2025 | 17,307 |  |

| NET BOOK VALUE

| At 30 June 2025 | 47,213 |  |

| At 30 June 2024 | 55,278 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 30/6/25 |  | 30/6/24

£ | £ |

| Repayable by instalments

| Bank loans | 5,442 |  | - |  |

7. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 30/6/25 |  | 30/6/24 |

£ | £ |

| Net obligations repayable:

| Within one year | 12,092 |  | 10,037 |  |

| Between one and five years | 33,071 |  | 45,163 |  |

45,163 |  | 55,200 |  |

| Non-cancellable |

| operating leases |

| 30/6/25 |  | 30/6/24

£ | £ |

| Within one year | 59,586 |  | 21,414 |  |

| Between one and five years | 56,637 |  | 14,276 |  |

116,223 |  | 35,690 |  |

| S.J.I. LIMITED (REGISTERED NUMBER: 04393013) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30/6/25 |  | 30/6/24

£ | £ |

| Hire purchase contracts | 45,163 |  | 55,200 |  |

| The hire purchase liabilities are secured on the assets they relate to.

| Bank facilities are secured by a legal charge dated 6 November 2007 and a debenture dated 21 May 2002 which covers all property or undertakings of the company.

Accountants' Report to the Director

on the Unaudited Financial Statements of

S.J.I. Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S.J.I. Limited for the year ended 30 June 2025 which comprise the Abridged Income Statement, Abridged 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 accaglobal.com/rulebook.

This report is made solely to the director of S.J.I. Limited in accordance with the terms of our engagement letter dated 7 October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of S.J.I. Limited and state those matters that we have agreed to state to the director of S.J.I. Limited in this report in accordance with the requirements of 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 the company and its director for our work or for this report.

It is your duty to ensure that S.J.I. Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S.J.I. Limited. You consider that S.J.I. 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 financial statements of S.J.I. 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 statutory financial statements.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

28 November 2025