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REGISTERED NUMBER: 04509442 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| JEPERO LIMITED |

| JEPERO LIMITED (REGISTERED NUMBER: 04509442) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JEPERO LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mr R J Kitchin

| SECRETARY: | Mrs J Kitchin

| REGISTERED OFFICE: | 34/36 King Street

| Ulverston

| Cumbria

| LA12 7DZ

| REGISTERED NUMBER: | 04509442 (England and Wales)

| BANKERS: | TSB

| 101 South Road

| Waterloo

| Liverpool

| L22 OLS

| JEPERO LIMITED (REGISTERED NUMBER: 04509442) |

ABRIDGED BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,992 |  | 2,952 |  |

CURRENT ASSETS

Stocks | 25,848 |  | 23,874 |  |

Debtors | 36 |  | 7,846 |  |

Cash at bank and in hand | 38,610 |  | 35,995 |  |

64,494 |  | 67,715 |  |

CREDITORS

Amounts falling due within one year | 28,123 |  | 32,109 |  |

NET CURRENT ASSETS | 36,371 |  | 35,606 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 38,363 |  | 38,558 |  |

CREDITORS

Amounts falling due after more than one year | 5 | 5,000 |  | 5,281 |  |

NET ASSETS | 33,363 |  | 33,277 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 3 |  | 3 |  |

Retained earnings | 33,360 |  | 33,274 |  |

SHAREHOLDERS' FUNDS | 33,363 |  | 33,277 |  |

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

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

| JEPERO LIMITED (REGISTERED NUMBER: 04509442) |

ABRIDGED BALANCE SHEET - continued

30 SEPTEMBER 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 Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2026 and were signed by:

Mr R J Kitchin - Director

| JEPERO LIMITED (REGISTERED NUMBER: 04509442) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Jepero 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.

| Turnover

| Turnover represents net invoiced sales of goods and services and commissions received, excluding VAT.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing contracts

| Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the partnership, are capitalised in the balance sheet as tangible fixed assets and are depreciated over their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balance sheet. The interest element of the rental obligation is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

| Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments is included within creditors. Finance charges are allocated to accounting periods over the length of the contract.

3. | EMPLOYEES AND DIRECTORS

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

| JEPERO LIMITED (REGISTERED NUMBER: 04509442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 45,691 |  |

| DEPRECIATION

| At 1 October 2024 | 42,739 |  |

| Charge for year | 960 |  |

| At 30 September 2025 | 43,699 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,992 |  |

| At 30 September 2024 | 2,952 |  |

| The net book value of tangible fixed assets includes £1,856 (2024 £2,784) in respect of assets held under hire purchase agreements. The amount of depreciation in respect of such assets amounted to £928 (2024 £928) for the financial year.

5. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 30.9.25 |  | 30.9.24

£ | £ |

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 5,000 |  | 5,000 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire purchase contracts | 281 |  | 1,970 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |

| JEPERO LIMITED (REGISTERED NUMBER: 04509442) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| Mr R J Kitchin

| Balance outstanding at start of year | 7,349 |  | - |  |

| Amounts advanced | - |  | 7,349 |  |

| Amounts repaid | (7,349 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 7,349 |  |

| The loan is interest free, unsecured and repayable on demand.

9. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr R J Kitchin.