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REGISTERED NUMBER: 04045789 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BROADLEY-JAMES LIMITED

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| BROADLEY-JAMES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | S Broadley

| C Broadley

| J Budlong

| SECRETARY: | Taylor Walton Secretarial Limited

| REGISTERED OFFICE: | 28-44 Alma Street

| Luton

| Bedfordshire

| LU1 2PL

| REGISTERED NUMBER: | 04045789 (England and Wales)

| AUDITORS: | Malthouse & Company Chartered Accountants

| and Statutory Auditors

| America House, Rumford Court

| Rumford Place

| Liverpool

| Merseyside

| L3 9DD

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

BALANCE SHEET

31 JANUARY 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 54,508 |  | 117,841 |  |

CURRENT ASSETS

Stocks | 229,295 |  | 406,788 |  |

Debtors | 5 | 353,850 |  | 723,442 |  |

Cash at bank and in hand | 1,256,300 |  | 816,007 |  |

1,839,445 |  | 1,946,237 |  |

CREDITORS

Amounts falling due within one year | 6 | 320,384 |  | 526,466 |  |

NET CURRENT ASSETS | 1,519,061 |  | 1,419,771 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,573,569 |  | 1,537,612 |  |

PROVISIONS FOR LIABILITIES | 8 | - |  | 194,229 |  |

NET ASSETS | 1,573,569 |  | 1,343,383 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 10 | 1,573,469 |  | 1,343,283 |  |

SHAREHOLDERS' FUNDS | 1,573,569 |  | 1,343,383 |  |

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 Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

S Broadley - Director

C Broadley - Director

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Broadley-James 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.

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.

| The financial statements contain information about Broadley-James Limited as an individual company. Broadley-James Limited is included by full consolidation in the consolidated financial statements of its parent, Broadley James Corporation, whose registered office is: 19 Thomas, Irvine, CA 92618 USA.

| TURNOVER

| Turnover represents net invoiced sales of goods and services, excluding value added tax, and is recognised when goods are dispatched, or services are provided, to customers.

| TANGIBLE FIXED ASSETS

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

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Fixed assets are initially recognised at cost.

| STOCKS

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

| Stock cost is calculated via an average purchase cost method.

| 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.

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 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.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| FINANCIAL INSTRUMENTS

| The company holds only basic financial assets, including trade and other receivables which are initially recognised at transaction price and intercompany loans which are repayable on demand.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 13 ) .

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2025 | 324,458 |  | 20,063 |  | 96,141 |  | 440,662 |  |

| Additions | 1,195 |  | - |  | 503 |  | 1,698 |  |

| Disposals | (17,985 | ) | (6,596 | ) | (23,699 | ) | (48,280 | ) |

| At 31 January 2026 | 307,668 |  | 13,467 |  | 72,945 |  | 394,080 |  |

| DEPRECIATION

| At 1 February 2025 | 221,449 |  | 17,336 |  | 84,036 |  | 322,821 |  |

| Charge for year | 52,729 |  | 840 |  | 4,198 |  | 57,767 |  |

| Eliminated on disposal | (16,129 | ) | (6,596 | ) | (18,291 | ) | (41,016 | ) |

| At 31 January 2026 | 258,049 |  | 11,580 |  | 69,943 |  | 339,572 |  |

| NET BOOK VALUE

| At 31 January 2026 | 49,619 |  | 1,887 |  | 3,002 |  | 54,508 |  |

| At 31 January 2025 | 103,009 |  | 2,727 |  | 12,105 |  | 117,841 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 315,265 |  | 528,954 |  |

| Other debtors | - |  | 108,600 |  |

| VAT | - |  | 7,101 |  |

| Prepayments and accrued income | 38,585 |  | 78,787 |  |

353,850 |  | 723,442 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade creditors | 150,491 |  | 418,305 |  |

| Amounts owed to group undertakings | 78,981 |  | - |  |

| Tax | 736 |  | - |  |

| Social security and other taxes | 10,845 |  | 32,949 |  |

| VAT | 5,699 |  | - |  |

| Other creditors | 60,766 |  | 63,642 |  |

| Accruals and deferred income | 12,866 |  | 11,570 |  |

320,384 |  | 526,466 |  |

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.1.26 |  | 31.1.25

£ | £ |

| Within one year | - |  | 1,742 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.1.26 |  | 31.1.25

£ | £ |

| Other provisions | - |  | 194,229 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 February 2025 | 1,343,283 |  |

| Profit for the year | 230,186 |  |

| At 31 January 2026 | 1,573,469 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Guy Playfer BA FCA (Senior Statutory Auditor)

| for and on behalf of Malthouse & Company Chartered Accountants

12. | RELATED PARTY DISCLOSURES

| During the year, the company incurred management fees totalling £87,810 (2025: £521,861), which were payable to the parent company, Broadley James Corporation. The company also recharged the parent company for expenses totalling £10,629, which were paid on behalf of Broadley-James Ireland Limited, a company registered in the Republic of Ireland and related by common ownership.

| BROADLEY-JAMES LIMITED (REGISTERED NUMBER: 04045789) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

13. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Broadley James Corporation, a company registered at 19 Thomas, Irvine, CA 92618 USA. The entire share capital of Broadley James Corporation is held by S. Broadley and C. Broadley, who are directors of Broadley-James Limited, and considered to be the ultimate controlling parties.