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REGISTERED NUMBER: 09433921 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

THE JOOLS REUNION LIMITED

THE JOOLS REUNION LIMITED (REGISTERED NUMBER: 09433921) |

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| THE JOOLS REUNION LIMITED |

Company Information

for the year ended 30 June 2025

| Director: | M R Oxley

| Registered office: | Sunnycroft

| London Road

| Hill Brow

| Liss

| Hampshire

| GU337QJ

| Registered number: | 09433921 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

THE JOOLS REUNION LIMITED (REGISTERED NUMBER: 09433921) |

Balance Sheet

30 June 2025

2025 | 2024 |

as restated |

| Notes | £ | £ | £ | £

Fixed assets

Investments | 4 | 1,000 |  | 1,000 |  |

Current assets

Debtors | 5 | 152,005 |  | 151,540 |  |

Cash at bank | 6,789 |  | 9,524 |  |

158,794 |  | 161,064 |  |

Creditors

Amounts falling due within one year | 6 | 79,878 |  | 99,789 |  |

Net current assets | 78,916 |  | 61,275 |  |

Total assets less current liabilities | 79,916 |  | 62,275 |  |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 79,816 |  | 62,175 |  |

Shareholders' funds | 79,916 |  | 62,275 |  |

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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

M R Oxley - Director

THE JOOLS REUNION LIMITED (REGISTERED NUMBER: 09433921) |

Notes to the Financial Statements

for the year ended 30 June 2025

1. | Statutory information

| The Jools Reunion 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.

| Going concern

| The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company and group have adequate resources to continue in operational existence for the foreseeable future. The company and group therefore continues to adopt the going concern basis in preparing its financial statements.

| Significant judgements and estimates

| The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period. Significant judgement has been applied to the valuation of the investment properties. Please refer to the investment property accounting policy for more detail.

| Turnover

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds financial instruments which comprise cash and cash equivalents, trade and other receivables, equity investments, trade and other payables, convertible loan notes and loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments in full.

| Financial assets and liabilities - classified as basic financial instruments

| (i) Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

| (ii) Trade and other receivables

| Trade and other receivables are initially recognised at the transaction price, including any transaction costs, and subsequently measured at amortised cost including the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

| At the end of each reporting period, the company assesses whether there is objective evidence that an receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in the Income Statement.

| (iii) Equity investments

| Equity investments comprise ordinary shares, not publicly traded in active markets for which a reliable fair value cannot be measured reliably. Equity investments are initially recognised at fair value, which is the transaction price excluding transaction costs and are subsequently measured at fair value through profit or loss.

THE JOOLS REUNION LIMITED (REGISTERED NUMBER: 09433921) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

2. | Accounting policies - continued

| (iv) Trade and other payables and loans and borrowings

| Trade and other payables and loans and borrowings are initially measured at the transaction price, including any transaction costs, and subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the discounted amount of the cash expected to be paid.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. | Employees and directors

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

4. | Fixed asset investments

Shares in |

group |

undertakings |

| £

| Cost

| At 1 July 2024

| and 30 June 2025 | 1,000 |  |

| Net book value

| At 30 June 2025 | 1,000 |  |

| At 30 June 2024 | 1,000 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Amounts owed by group undertakings | 152,005 |  | 141,002 |  |

| Other debtors | - |  | 10,538 |  |

152,005 |  | 151,540 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

as restated |

| £ | £

| Trade creditors | 1,860 |  | - |  |

| Taxation and social security | 7,917 |  | 34,145 |  |

| Other creditors | 70,101 |  | 65,644 |  |

79,878 |  | 99,789 |  |

THE JOOLS REUNION LIMITED (REGISTERED NUMBER: 09433921) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

7. | Called up share capital

| Allotted, issued and fully paid:

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

value: | as restated |

| £ | £

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

8. | Reserves

Retained |

earnings |

| £

| At 1 July 2024 | 62,175 |  |

| Profit for the year | 17,641 |  |

| At 30 June 2025 | 79,816 |  |

9. | Contingent liabilities

| As part of the acquisition of the company’s wholly-owned subsidiary, deferred consideration of up to £500,000 may become payable subject to specific performance criteria being met by the subsidiary. The performance measures had not been met at the balance sheet date and, due to the uncertainty of achieving these targets, no liability or provision has been recognised in the financial statements.

10. | Related party disclosures

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. | Ultimate controlling party

| The ultimate controlling party is the sole shareholder.