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REGISTERED NUMBER: 06829991 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

| for |

| J.M.C Global Ltd |

| J.M.C Global Ltd (Registered number: 06829991) |

Contents of the Financial Statements

for the year ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| J.M.C Global Ltd |

Company Information

for the year ended 28 February 2026

| DIRECTOR: | J M Casey

| REGISTERED OFFICE: | 13

| Huron Road

| London

| London

| SW17 8RE

| REGISTERED NUMBER: | 06829991 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| J.M.C Global Ltd (Registered number: 06829991) |

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 93,433 |  | 72,317 |  |

Tangible assets | 5 | 1,999 |  | 443 |  |

95,432 |  | 72,760 |  |

CURRENT ASSETS

Debtors | 6 | 92,112 |  | 149,281 |  |

Cash at bank | 54,462 |  | 45,899 |  |

146,574 |  | 195,180 |  |

CREDITORS

Amounts falling due within one year | 7 | 239,867 |  | 234,219 |  |

NET CURRENT LIABILITIES | (93,293 | ) | (39,039 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,139 |  | 33,721 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (18,000 | ) |

PROVISIONS FOR LIABILITIES | (500 | ) | (4,002 | ) |

NET ASSETS | 1,639 |  | 11,719 |  |

CAPITAL AND RESERVES

Called up share capital | 108 |  | 108 |  |

Fair value reserve | 9 | 665 |  | 11,561 |  |

Retained earnings | 9 | 866 |  | 50 |  |

SHAREHOLDERS' FUNDS | 1,639 |  | 11,719 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 12 May 2026 and were signed by:

J M Casey - Director

| J.M.C Global Ltd (Registered number: 06829991) |

Notes to the Financial Statements

for the year ended 28 February 2026

1. | STATUTORY INFORMATION

| J.M.C Global 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.

| 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| When the outcome of a transaction can be estimated reliably, turnover is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to a notable milestone.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Investment in bitcoin

| The Company holds Bitcoin as an intangible asset for investment purposes. Bitcoin is initially recognised at cost, which is the purchase price plus any directly attributable costs of acquisition.

| Subsequent measurement is at a revalued amount, being the intangible asset's fair value on the date of revaluation less any subsequent accumulated amortisation and subsequent accumulated impairment losses, provided that the fair value can be determined by reference to an active market. Amortisation is based on management's estimate of useful life. As it is not reliably estimable, a maximum period of 10 years is used.

| Increases in carrying amount would be recognised through other comprehensive income (OCI) and would accumulate in a revaluation reserve. To the extent that a revaluation increase reverses a revaluation decrease of the same intangible asset that was previously recognised in profit or loss, then that increase would also be recognised in profit or loss.

| Decreases of an intangible asset's carrying value as a result of a revaluation shall be recognised in OCI to the extent of any accumulated revaluation increases in equity in respect of that intangible asset, with any excess recognised in profit or loss.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

| Depreciation is provided on all tangible assets, at rates calculated to write off the cost less estimated residual value,of each asset on a systematic basis over their estimated useful lives as follows:

| Plant & machinery |  | - |  | 25% on cost |  |

| Computer equipment |  | - |  | 33% on cost |  |

| 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.M.C Global Ltd (Registered number: 06829991) |

Notes to the Financial Statements - continued

for the year ended 28 February 2026

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.

| 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.

| Share capital

| Ordinary shares are classed as equity.

| Distribution to equity holders

| Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Operating leases

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Bitcoin

£ |

| COST OR VALUATION

| At 1 March 2025 | 72,317 |  |

| Additions | 44,959 |  |

| Revaluations | (23,843 | ) |

| At 28 February 2026 | 93,433 |  |

| NET BOOK VALUE

| At 28 February 2026 | 93,433 |  |

| At 28 February 2025 | 72,317 |  |

| Cost or valuation at 28 February 2026 is represented by:

| Bitcoin

£ |

| Valuation in 2025 | 15,563 |  |

| Valuation in 2026 | (23,843 | ) |

| Cost | 101,713 |  |

93,433 |  |

| J.M.C Global Ltd (Registered number: 06829991) |

Notes to the Financial Statements - continued

for the year ended 28 February 2026

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 18,498 |  | 1,672 |  | 20,170 |  |

| Additions | - |  | 2,322 |  | 2,322 |  |

| At 28 February 2026 | 18,498 |  | 3,994 |  | 22,492 |  |

| DEPRECIATION

| At 1 March 2025 | 18,498 |  | 1,229 |  | 19,727 |  |

| Charge for year | - |  | 766 |  | 766 |  |

| At 28 February 2026 | 18,498 |  | 1,995 |  | 20,493 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  | 1,999 |  | 1,999 |  |

| At 28 February 2025 | - |  | 443 |  | 443 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 10,026 |  | 75,684 |  |

| Other debtors | 20,000 |  | 14,847 |  |

| Directors' current accounts | 29,796 |  | 43,925 |  |

| Tax | 32,290 |  | 14,825 |  |

92,112 |  | 149,281 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 18,000 |  | 37,697 |  |

| Trade creditors | - |  | 1,092 |  |

| Tax | 142,364 |  | 54,090 |  |

| Social security & other taxes | 3,205 |  | 3,684 |  |

| VAT | 63,878 |  | 105,039 |  |

| Other creditors | 9,420 |  | 30,017 |  |

| Accruals & deferred income | 3,000 |  | 2,600 |  |

239,867 |  | 234,219 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 18,000 |  |

| J.M.C Global Ltd (Registered number: 06829991) |

Notes to the Financial Statements - continued

for the year ended 28 February 2026

9. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 March 2025 | 50 |  | 11,561 |  | 11,611 |  |

| Profit for the year | 298,816 |  | 298,816 |  |

| Dividends | (298,000 | ) | (298,000 | ) |

| Transfer | - |  | (10,896 | ) | (10,896 | ) |

| At 28 February 2026 | 866 |  | 665 |  | 1,531 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026 | 2025 |

£ | £ |

| J M Casey

| Balance outstanding at start of year | 43,925 |  | 95,674 |  |

| Amounts repaid | (14,129 | ) | (51,749 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 29,796 |  | 43,925 |  |

| The loan is repayable on demand and attracts no interest.