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REGISTERED NUMBER: 08929903 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 31 MARCH 2024 TO 28 MARCH 2025 |

| FOR |

| CB ARBITRATIONS LIMITED |

| CB ARBITRATIONS LIMITED (REGISTERED NUMBER: 08929903) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2024 TO 28 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CB ARBITRATIONS LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 31 MARCH 2024 TO 28 MARCH 2025

| DIRECTORS: | C G C Baker

| Mrs R W N Baker

| REGISTERED OFFICE: | 5A Bourne Lane

| Tonbridge

| Kent

| TN9 1LG

| REGISTERED NUMBER: | 08929903 (England and Wales)

| ACCOUNTANTS: | Barker Wilkinson Limited

| 19-21 Middle Row

| Stevenage

| Hertfordshire

| SG1 3AW

| CB ARBITRATIONS LIMITED (REGISTERED NUMBER: 08929903) |

BALANCE SHEET

28 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 38,539 |  | 44,424 |  |

CURRENT ASSETS

Debtors | 5 | 40,446 |  | 13,382 |  |

Cash at bank | 60,310 |  | 14,947 |  |

100,756 |  | 28,329 |  |

CREDITORS

Amounts falling due within one year | 6 | 34,439 |  | 15,245 |  |

NET CURRENT ASSETS | 66,317 |  | 13,084 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 104,856 |  | 57,508 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (26,015 | ) | (31,322 | ) |

PROVISIONS FOR LIABILITIES | (7,322 | ) | - |  |

NET ASSETS | 71,519 |  | 26,186 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 71,517 |  | 26,184 |  |

SHAREHOLDERS' FUNDS | 71,519 |  | 26,186 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 March 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.

| CB ARBITRATIONS LIMITED (REGISTERED NUMBER: 08929903) |

BALANCE SHEET - continued

28 MARCH 2025

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 12 March 2026 and were signed on its behalf by:

C G C Baker - Director

| CB ARBITRATIONS LIMITED (REGISTERED NUMBER: 08929903) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2024 TO 28 MARCH 2025

1. | STATUTORY INFORMATION

| CB Arbitrations 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 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 directors have assessed various factors and risks affecting the company and its ability to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 29th March 2025 have been prepared using the going concern basis of accounting.

| Significant judgements and estimates

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

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover

| Turnover represents the gross revenue due in respect of the provision of arbitration services.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Office and computer equipment | - | 20% on reducing balance

| Motor vehicles | - | 20% on cost

| Financial instruments

| The directors consider all financial instruments to be basic financial instruments in accordance with paragraph 11 of FRS102. All basic financial instruments including trade and other debtors, cash and cash equivalents, and trade and other creditors, are initially recognised at transaction price and thereafter stated at amortised cost.

| Trade and other receivables and payables

| Trade and other receivables and payables are measured at amortised cost which approximates to fair value given the short term nature of these assets and liabilities.

| Trade receivables are valued at original invoice amount less an allowance for potentially un-collectable debts. Provision is made where there is objective evidence to suggest that the company will not be in a position to collect receivables as they fall due. Bad and Doubtful debts are written off in the profit and loss account on identification.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances held for the purposes of meeting short-term cash commitments.

| CB ARBITRATIONS LIMITED (REGISTERED NUMBER: 08929903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 MARCH 2024 TO 28 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current 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.

| 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 period was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Office |

| and |

| computer |  | Motor |

| equipment |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 31 March 2024

| and 28 March 2025 | 9,001 |  | 42,699 |  | 51,700 |  |

| DEPRECIATION

| At 31 March 2024 | 7,276 |  | - |  | 7,276 |  |

| Charge for period | 345 |  | 5,540 |  | 5,885 |  |

| At 28 March 2025 | 7,621 |  | 5,540 |  | 13,161 |  |

| NET BOOK VALUE

| At 28 March 2025 | 1,380 |  | 37,159 |  | 38,539 |  |

| At 30 March 2024 | 1,725 |  | 42,699 |  | 44,424 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 40,446 |  | 13,382 |  |

| CB ARBITRATIONS LIMITED (REGISTERED NUMBER: 08929903) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 31 MARCH 2024 TO 28 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 5,307 |  | 5,307 |  |

| Tax | 22,190 |  | 1,767 |  |

| Social security and other taxes | 900 |  | 434 |  |

| Directors' current accounts | 2,442 |  | 4,137 |  |

| Accrued expenses | 3,600 |  | 3,600 |  |

34,439 |  | 15,245 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 26,015 |  | 31,322 |  |