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REGISTERED NUMBER: 05154148 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025 |

| FOR |

| JAJR INVESTMENTS (UK) LIMITED |

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JAJR INVESTMENTS (UK) LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025

| DIRECTORS: | S Slator

| M Slator

| REGISTERED OFFICE: | 3rd Floor

| 21 Perrymount Rd

| Haywards Heath

| West Sussex

| RH16 3TP

| REGISTERED NUMBER: | 05154148 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 32,895 |  | 19,354 |  |

32,895 |  | 19,354 |  |

CURRENT ASSETS

Stocks | 59,970 |  | 59,822 |  |

Debtors | 6 | 263,044 |  | 258,844 |  |

Cash at bank and in hand | 40,452 |  | 63,879 |  |

363,466 |  | 382,545 |  |

CREDITORS

Amounts falling due within one year | 7 | 147,605 |  | 212,007 |  |

NET CURRENT ASSETS | 215,861 |  | 170,538 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 248,756 |  | 189,892 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (15,860 | ) | - |  |

PROVISIONS FOR LIABILITIES | 10 | (17,424 | ) | - |  |

NET ASSETS | 215,472 |  | 189,892 |  |

CAPITAL AND RESERVES

Called up share capital | 30,000 |  | 30,000 |  |

Retained earnings | 185,472 |  | 159,892 |  |

SHAREHOLDERS' FUNDS | 215,472 |  | 189,892 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

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.

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 5 May 2026 and were signed on its behalf by:

M Slator - Director

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025

1. | STATUTORY INFORMATION

| JAJR Investments (UK) 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.

| 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.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixture & Fittings - 15% on reducing balance

| Freehold Property - 33% on cost

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.

| The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| 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 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.

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 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 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

| 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.

| 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

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Disposals | (474,000 | ) |

| At 30 June 2025 | (474,000 | ) |

| AMORTISATION

| Eliminated on disposal | (474,000 | ) |

| At 30 June 2025 | (474,000 | ) |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 30 June 2024 | 51,559 |  | 59,497 |  | 111,056 |  |

| Additions | - |  | 21,840 |  | 21,840 |  |

| Disposals | - |  | (7,872 | ) | (7,872 | ) |

| At 30 June 2025 | 51,559 |  | 73,465 |  | 125,024 |  |

| DEPRECIATION

| At 30 June 2024 | 51,559 |  | 40,143 |  | 91,702 |  |

| Charge for period | - |  | 7,646 |  | 7,646 |  |

| Eliminated on disposal | - |  | (7,219 | ) | (7,219 | ) |

| At 30 June 2025 | 51,559 |  | 40,570 |  | 92,129 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 32,895 |  | 32,895 |  |

| At 29 June 2024 | - |  | 19,354 |  | 19,354 |  |

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

| Fixtures

| and

| fittings

£ |

| COST

| Additions | 21,840 |  |

| At 30 June 2025 | 21,840 |  |

| DEPRECIATION

| Charge for period | 3,276 |  |

| At 30 June 2025 | 3,276 |  |

| NET BOOK VALUE

| At 30 June 2025 | 18,564 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 83,724 |  | 97,812 |  |

| Amounts owed by group undertakings | 147,465 |  | 146,776 |  |

| Other debtors | 9,689 |  | 4,242 |  |

| Tax | 342 |  | - |  |

| VAT | 18,433 |  | 9,139 |  |

| Prepayments and accrued income | 3,391 |  | 875 |  |

263,044 |  | 258,844 |  |

| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 3,120 |  | - |  |

| Trade creditors | 94,442 |  | 124,899 |  |

| Amounts owed to group undertakings | 1,074 |  | 594 |  |

| Tax | (4 | ) | 14,949 |  |

| Other creditors | 45,813 |  | 65,775 |  |

| Accruals and deferred income | 3,160 |  | 5,790 |  |

147,605 |  | 212,007 |  |

| Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 15,860 |  | - |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Hire purchase | 3,380 |  | - |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 3,120 |  | - |  |

| Between one and five years | 12,480 |  | - |  |

| In more than five years | 3,380 |  | - |  |

18,980 |  | - |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 6,679 |  | 9,615 |  |

| Between one and five years | - |  | 6,939 |  |

6,679 |  | 16,554 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 8,224 |  | - |  |

| Onerous lease | 9,200 |  | - |  |

17,424 |  | - |  |

JAJR INVESTMENTS (UK) LIMITED (REGISTERED NUMBER: 05154148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 30 JUNE 2024 TO 30 JUNE 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |  | Other |

| tax |  | provisions |

£ | £ |

| Provided during period | 8,224 |  | 9,200 |  |

| Balance at 30 June 2025 | 8,224 |  | 9,200 |  |