In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LJBR Holding Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companies accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of LJBR Holding Ltd, as a body, in accordance with the terms of our engagement letter dated 19 June 2023.

Our work has been undertaken solely to prepare for your approval the accounts of LJBR Holding Ltd and state those matters that we have agreed to state to the Board of Directors of LJBR Holding Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LJBR Holding Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LJBR Holding Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LJBR Holding Ltd.

You consider that LJBR Holding Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of LJBR Holding Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025.