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REGISTERED NUMBER: SC791444 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Justice Research and Innovation Ltd

| Justice Research and Innovation Ltd (Registered number: SC791444) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Justice Research and Innovation Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Dr C O A Gill

| REGISTERED OFFICE: | 4 Hayburn Crescent

| Glasgow

| G11 5AU

| REGISTERED NUMBER: | SC791444 (Scotland)

| ACCOUNTANTS: | Lamont Blair Chartered Accountants

| 1A Berwick Drive

| Rutherglen

| South Lanarkshire

| G73 3JP

| Justice Research and Innovation Ltd (Registered number: SC791444) |

Abridged Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 237 |  | 417 |  |

CURRENT ASSETS

Cash at bank | 960 |  | 607 |  |

CREDITORS

Amounts falling due within one year | 1,712 |  | 1,469 |  |

NET CURRENT LIABILITIES | (752 | ) | (862 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (515 | ) | (445 | ) |

CAPITAL AND RESERVES

Called up share capital | 5 | 10 |  | 10 |  |

Retained earnings | (525 | ) | (455 | ) |

SHAREHOLDERS' FUNDS | (515 | ) | (445 | ) |

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.

| Justice Research and Innovation Ltd (Registered number: SC791444) |

Abridged Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 March 2026 and were signed by:

Dr C O A Gill - Director

| Justice Research and Innovation Ltd (Registered number: SC791444) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Justice Research and Innovation Ltd is a private company, limited by shares , registered in Scotland. 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.

| During the year to 31st December 2025 the company made a loss of £70 and, had net liabilities of £515. The director has agreed to support the company for the foreseeable future and will not ask for the repayment of his loan until the company has sufficient funds.

| Based on this the accounts are prepared as a going concern.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management's best knowledge of the amount, events or actions, actual results ultimately may differ from those estimates.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| Financial instruments

| The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effective of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

| Justice Research and Innovation Ltd (Registered number: SC791444) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 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.

| Employee benefits

| The total cost of employee benefits to which employees have become entitled because of services rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Fixed asset impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

| Justice Research and Innovation Ltd (Registered number: SC791444) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 429 |  |

| Additions | 284 |  |

| Disposals | (429 | ) |

| At 31 December 2025 | 284 |  |

| DEPRECIATION

| At 1 January 2025 | 12 |  |

| Charge for year | 47 |  |

| Eliminated on disposal | (12 | ) |

| At 31 December 2025 | 47 |  |

| NET BOOK VALUE

| At 31 December 2025 | 237 |  |

| At 31 December 2024 | 417 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10 | Ordinary | £1 | 10 |  | 10 |  |