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REGISTERED NUMBER: 11377560 (England and Wales)

| REPORT OF THE DIRECTOR AND |

| FINANCIAL STATEMENTS |

| FOR THE PERIOD 30 MARCH 2024 TO 28 MARCH 2025 |

| FOR |

| IMPERIAL 21 JOYA LTD |

IMPERIAL 21 JOYA LTD (REGISTERED NUMBER: 11377560)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Period 30 March 2024 to 28 March 2025

| Page |

Company Information | 1 |

Report of the Director | 2 |

Balance Sheet | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 6

IMPERIAL 21 JOYA LTD

COMPANY INFORMATION

for the Period 30 March 2024 to 28 March 2025

| DIRECTOR: | Mr Y Xu

| REGISTERED OFFICE: | 67 Ayres Road

| Old Trafford

| Manchester

| Greater Manchester

| M16 9NH

| REGISTERED NUMBER: | 11377560 (England and Wales)

| ACCOUNTANTS: | Cadishead Accountancy Services Limited

| Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Lancashire

| M44 5XD

IMPERIAL 21 JOYA LTD (REGISTERED NUMBER: 11377560)

REPORT OF THE DIRECTOR

for the Period 30 March 2024 to 28 March 2025

The director presents his report with the financial statements of the company for the period 30 March 2024 to 28 March 2025.

PRINCIPAL ACTIVITY

wholesale of wine, beer, spirits and other alcoholic beverages

DIRECTOR

Mr Y Xu held office during the whole of the period from 30 March 2024 to the date of this report.

The director shown below was in office at 28 March 2025 but did not hold any interest in the Ordinary A shares of £1 each at 30 March 2024 or 28 March 2025.

Mr Y Xu

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Y Xu - Director

18 March 2026

IMPERIAL 21 JOYA LTD (REGISTERED NUMBER: 11377560)

BALANCE SHEET

28 March 2025

| 28.3.25 |  | 29.3.24

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 27,721 |  | 781 |  |

CURRENT ASSETS

Inventories | 332,590 |  | 272,760 |  |

Debtors | 5 | 366,930 |  | 176,372 |  |

Cash at bank and in hand | 39,765 |  | 59,995 |  |

739,285 |  | 509,127 |  |

CREDITORS

Amounts falling due within one year | 6 | (714,552 | ) | (480,966 | ) |

NET CURRENT ASSETS | 24,733 |  | 28,161 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,454 |  | 28,942 |  |

PROVISIONS FOR LIABILITIES | (4,616 | ) | (148 | ) |

NET ASSETS | 47,838 |  | 28,794 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 47,738 |  | 28,694 |  |

SHAREHOLDERS' FUNDS | 47,838 |  | 28,794 |  |

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 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.

IMPERIAL 21 JOYA LTD (REGISTERED NUMBER: 11377560)

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 director and authorised for issue on 18 March 2026 and were signed by:

Mr Y Xu - Director

IMPERIAL 21 JOYA LTD (REGISTERED NUMBER: 11377560)

NOTES TO THE FINANCIAL STATEMENTS

for the Period 30 March 2024 to 28 March 2025

1. | STATUTORY INFORMATION

| Imperial 21 Joya Ltd 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.

| Turnover

| Revenue 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.

| Computer equipment | - | 25% on cost

| Stocks

| Inventories 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 period 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.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 - 1 ) .

IMPERIAL 21 JOYA LTD (REGISTERED NUMBER: 11377560)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 30 March 2024 to 28 March 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 30 March 2024 | - |  | 1,180 |  | 1,180 |  |

| Additions | 36,313 |  | - |  | 36,313 |  |

| At 28 March 2025 | 36,313 |  | 1,180 |  | 37,493 |  |

| DEPRECIATION

| At 30 March 2024 | - |  | 399 |  | 399 |  |

| Charge for period | 9,078 |  | 295 |  | 9,373 |  |

| At 28 March 2025 | 9,078 |  | 694 |  | 9,772 |  |

| NET BOOK VALUE

| At 28 March 2025 | 27,235 |  | 486 |  | 27,721 |  |

| At 29 March 2024 | - |  | 781 |  | 781 |  |

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

| 28.3.25 |  | 29.3.24

£ | £ |

| Trade debtors | 125,861 |  | 107,526 |  |

| Other debtors | 241,069 |  | 68,846 |  |

366,930 |  | 176,372 |  |

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

| 28.3.25 |  | 29.3.24

£ | £ |

| Amounts owed to group undertakings | 705,409 |  | 467,835 |  |

| Taxation and social security | 5,437 |  | 9,391 |  |

| Other creditors | 3,706 |  | 3,740 |  |

714,552 |  | 480,966 |  |

7. | RELATED PARTY DISCLOSURES

| Shizhen TCM (UK) Limited is related by way of a group company.

| Amounts included in amount owed to group undertakings is £558,583 (2024 : £371,298) owed to Shizhen TCM (UK) Limited.

| Suman Education International Ltd is related by way of a group company.

| Amounts included in amount owed to group undertakings is £146,826 (2024 : £96,537) owed to Suman Education International Ltd

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr Y Xu.