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REGISTERED NUMBER: 15405386 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

J Westbrook Ltd

| J Westbrook Ltd (Registered number: 15405386) |

Contents of the Financial Statements

for the Year Ended 31 DECEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| J Westbrook Ltd (Registered number: 15405386) |

Balance Sheet

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 365 |  | 561 |  |

CURRENT ASSETS

Debtors | 5 | 19,207 |  | 52,444 |  |

Cash at bank | 8,010 |  | 927 |  |

27,217 |  | 53,371 |  |

CREDITORS

Amounts falling due within one year | 6 | (23,733 | ) | (16,162 | ) |

NET CURRENT ASSETS | 3,484 |  | 37,209 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,849 |  | 37,770 |  |

PROVISIONS FOR LIABILITIES | (91 | ) | (140 | ) |

NET ASSETS | 3,758 |  | 37,630 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 3,757 |  | 37,629 |  |

SHAREHOLDERS' FUNDS | 3,758 |  | 37,630 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

J Westbrook - Director

| J Westbrook Ltd (Registered number: 15405386) |

Notes to the Financial Statements

for the Year Ended 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| J Westbrook Ltd is a private company, limited by shares, registered in England and Wales, registration number 15405386. The registered office is Suite 2A, 7th Floor - PF City Reach, 5 Greenwich View Place, London, England, E14 9NN.

| The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

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.

| Revenue recognition

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis.

| Depreciation is provided on the following basis:

| Computer equipment - 33% on cost

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

| Financial instruments

| The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans to related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

| 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.

| J Westbrook Ltd (Registered number: 15405386) |

Notes to the Financial Statements - continued

for the Year Ended 31 DECEMBER 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 593 |  |

| DEPRECIATION

| At 1 January 2025 | 32 |  |

| Charge for year | 196 |  |

| At 31 December 2025 | 228 |  |

| NET BOOK VALUE

| At 31 December 2025 | 365 |  |

| At 31 December 2024 | 561 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 19,207 |  | 52,444 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 112 |  | 392 |  |

| Taxation and social security | 20,992 |  | 13,000 |  |

| Other creditors | 2,629 |  | 2,770 |  |

23,733 |  | 16,162 |  |

| J Westbrook Ltd (Registered number: 15405386) |

Notes to the Financial Statements - continued

for the Year Ended 31 DECEMBER 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| J Westbrook

| Balance outstanding at start of year | 51,594 |  | - |  |

| Amounts advanced | 81,658 |  | 60,322 |  |

| Amounts repaid | (114,142 | ) | (8,728 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 19,110 |  | 51,594 |  |

| The above loan is interest free, unsecured, and repayable on demand. The balance was repaid in full within 9 months of the year end.