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REGISTERED NUMBER: 03971332 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JJRA INVESTMENTS LIMITED

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JJRA INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | J R Davies

| Mrs S J Davies

| REGISTERED OFFICE: | c/o W.R. Davies

| Conwy Road

| Llandudno Junction

| Llandudno

| Gwynedd

| LL31 9BA

| REGISTERED NUMBER: | 03971332 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. Limited

| Chartered Accountants

| Kingsland House

| 39 Abbey Foregate

| Shrewsbury

| Shropshire

| SY2 6BL

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 47,792 |  | 47,792 |  |

Investments | 6 | 893,071 |  | 758,745 |  |

940,863 |  | 806,537 |  |

CURRENT ASSETS

Debtors | 7 | 175,643 |  | 387,298 |  |

Cash at bank | 286,061 |  | 315,083 |  |

461,704 |  | 702,381 |  |

CREDITORS

Amounts falling due within one year | 8 | 831,691 |  | 1,030,996 |  |

NET CURRENT LIABILITIES | (369,987 | ) | (328,615 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 570,876 |  | 477,922 |  |

PROVISIONS FOR LIABILITIES | 50,978 |  | 36,723 |  |

NET ASSETS | 519,898 |  | 441,199 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 519,896 |  | 441,197 |  |

SHAREHOLDERS' FUNDS | 519,898 |  | 441,199 |  |

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 directors acknowledge their 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.

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

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.

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 19 June 2026 and were signed on its behalf by:

J R Davies - Director

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| JJRA Investments 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| At the balance sheet date the company had net current liabilities of £369,987 (2024 £328,615). The directors have confirmed that they will continue to provide financial assistance to the company and therefore the accounts have been prepared on a going concern basis.

| The financial statements are for the individual entity only.

| The financial statements are presented in sterling (£), rounded to the nearest £1.

| Tangible fixed assets

| Tangible fixed assets relates to investment property and is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit and loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

| Basic financial liabilities including trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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.

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | 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.

| Fixed asset investments

| Listed investments are included at fair value. Changes in fair value are recognised in the income statement. The fair value is based on the mid-market value at the balance sheet date, as given in the portfolio valuation provided by Dragon Investment managers, which is based on Stock Exchange values. Provision is made for impairment of listed investments where there is considered to be a permanent diminution in value Investments are listed on either the UK stock exchange, AIM or non-UK stock exchanges.

| Unlisted investments are measured at cost less impairment, as fair values cannot be reliably estimated. Appropriate provision is made, where applicable, for impairment of unlisted investments at the balance sheet date.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 47,792 |  |

| NET BOOK VALUE

| At 31 December 2025 | 47,792 |  |

| At 31 December 2024 | 47,792 |  |

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | FIXED ASSET INVESTMENTS

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 758,695 |  | 50 |  | 758,745 |  |

| Additions | 360,001 |  | - |  | 360,001 |  |

| Disposals | (282,602 | ) | - |  | (282,602 | ) |

| Revaluations | 56,927 |  | - |  | 56,927 |  |

| At 31 December 2025 | 893,021 |  | 50 |  | 893,071 |  |

| NET BOOK VALUE

| At 31 December 2025 | 893,021 |  | 50 |  | 893,071 |  |

| At 31 December 2024 | 758,695 |  | 50 |  | 758,745 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2019 | 30,117 |  | - |  | 30,117 |  |

| Valuation in 2020 | 93,015 |  | - |  | 93,015 |  |

| Valuation in 2021 | 7,993 |  | - |  | 7,993 |  |

| Valuation in 2022 | (128,191 | ) | - |  | (128,191 | ) |

| Valuation in 2023 | 106,740 |  | - |  | 106,740 |  |

| Valuation in 2024 | 34,190 |  | - |  | 34,190 |  |

| Valuation in 2025 | 56,927 |  | - |  | 56,927 |  |

| Cost | 692,230 |  | 50 |  | 692,280 |  |

893,021 |  | 50 |  | 893,071 |  |

7. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by associated

| company | 175,643 |  | 387,298 |  |

175,643 |  | 387,298 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 781,774 |  | 1,021,774 |  |

| Directors' current accounts | 48,027 |  | 7,427 |  |

| Accruals and deferred income | 1,890 |  | 1,795 |  |

831,691 |  | 1,030,996 |  |

JJRA INVESTMENTS LIMITED (REGISTERED NUMBER: 03971332)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The director, J R Davies Esq is also a director and the controlling party of W R Davies (Motors) Limited.

| Included within creditors are the following balances due to related parties, in respect of loans received in prior years:

|  | 2025 |  | 2024 |  |

| Due within one year: |  | £ |  | £ |  |

| W R Davies (Motors) Limited |  | £781,774 |  | £1,021,775 |  |

| Interest payable includes £Nil (2024: £Nil) due to W R Davies (Motors) Limited.

| Included within creditors is a balance of £48,027 (2024: £7,457) due to the directors.

| Included within debtors are the following balances due from related parties, in respect of loans advanced in prior years:

|  | 2025 |  | 2024 |  |

| Due after one year: |  |

| Mytton Mill Developments Limited |  | £175,643 |  | £387,298 |  |

| Interest receivable includes £Nil (2024: £Nil) due from Mytton Mill Developments Limited. JJRA Investments Limited owns 50% of the ordinary share capital of Mytton Mill Developments Limited.