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REGISTERED NUMBER: 09583374 (England and Wales)

| JAMESURL LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

JAMESURL LIMITED (REGISTERED NUMBER: 09583374)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

JAMESURL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | R A Lord

| A Haynes

| REGISTERED OFFICE: | Unit 900

| Fareham Reach

| Gosport

| Hampshire

| PO13 0FW

| REGISTERED NUMBER: | 09583374 (England and Wales)

| SENIOR STATUTORY AUDITOR: | James Flood FCA

| AUDITORS: | Hopper Williams & Bell Limited

| Statutory Auditor

| Highland House

| Mayflower Close

| Chandler's Ford

| Eastleigh

| Hampshire

| SO53 4AR

| BANKERS: | HSBC Bank plc

| Mitchell Way

| Southampton International Airport

| Southampton

| Hampshire

| SO18 2XU

JAMESURL LIMITED (REGISTERED NUMBER: 09583374)

BALANCE SHEET

30 SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Investments | 4 | 2,968,329 |  | 2,968,329 |  |

CREDITORS

Amounts falling due within one year | 5 | (2,222,589 | ) | (2,222,796 | ) |

NET CURRENT LIABILITIES | (2,222,589 | ) | (2,222,796 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 745,740 |  | 745,533 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (1,244,343 | ) | (1,244,343 | ) |

NET LIABILITIES | (498,603 | ) | (498,810 | ) |

CAPITAL AND RESERVES

Called up share capital | 358 |  | 358 |  |

Retained earnings | (498,961 | ) | (499,168 | ) |

SHAREHOLDERS' FUNDS | (498,603 | ) | (498,810 | ) |

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 11 February 2026 and were signed on its behalf by:

R A Lord - Director

JAMESURL LIMITED (REGISTERED NUMBER: 09583374)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Jamesurl 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

| The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Going concern

| The company is reliant on the support of its subsidiary, CPG Logistics Limited, in order to meet the demands of its creditors. The directors of the CPG Logistics Limited have given their assurance that this support will continue for the foreseeable future. As such, the financial statements have been prepared on a going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about Jamesurl Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, CPG Capital Limited, whose registered office is: Unit 900, Fareham Reach, Gosport, Hampshire, PO13 0FW.

| 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.

| Investments in subsidiaries

| Investments in subsidiaries are recognised at 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.

JAMESURL LIMITED (REGISTERED NUMBER: 09583374)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Financial assets

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 October 2024

| and 30 September 2025 | 2,968,329 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,968,329 |  |

| At 30 September 2024 | 2,968,329 |  |

JAMESURL LIMITED (REGISTERED NUMBER: 09583374)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | FIXED ASSET INVESTMENTS - continued

| The company's investments at the balance sheet date in the share capital of companies include the following:

| Company

| CPG Holdings Limited

| CPG Logistics Limited

| Medisa Services Limited

| All of the above companies are incorporated in England and Wales and are included in the consolidated group accounts for CPG Capital Limited. The registered office and principal place of business of all subsidiaries is Unit 900 Fareham Reach, 166 Fareham Road, Gosport, Hampshire, PO13 0FW.

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

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 2,221,998 |  | 2,222,233 |  |

| Other creditors | 591 |  | 563 |  |

2,222,589 |  | 2,222,796 |  |

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

2025 | 2024 |

| £ | £

| Other creditors | 1,244,343 |  | 1,244,343 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Other loans | 1,244,444 |  | 1,244,444 |  |

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

| The Report of the Auditors was unqualified.

| James Flood FCA (Senior Statutory Auditor)

| for and on behalf of Hopper Williams & Bell Limited

9. | CONTINGENT LIABILITIES

| The company has entered into cross-company guarantees in respect of the borrowings of CPG Logistics Limited, a subsidiary company. The borrowings are provided by a number of external lenders.

JAMESURL LIMITED (REGISTERED NUMBER: 09583374)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | RELATED PARTY DISCLOSURES

| E Waters

| Former director and shareholder

| At the balance sheet date, the company owed £1,244,444 (2024: £1,244,444) to E Waters in respect of a loan. This balance is included in other creditors. Interest is being paid by the company on the loan at a rate of 12% per annum.

11. | ULTIMATE CONTROLLING PARTY

| CPG Capital Limited, incorporated in the United Kingdom, is the company's immediate parent undertaking.

| The largest and smallest group in which the results of the company are consolidated is that headed by CPG Capital Limited. The registered office address for CPG Capital Limited is Unit 900 Fareham Reach, Fareham Road, Gosport, Hampshire, PO13 0FW. The consolidated accounts of this company are available to the public and may be obtained from Companies House. No other group accounts include the results of the company.