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REGISTERED NUMBER: SC358899 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Jengra Limited

| Jengra Limited (Registered number: SC358899) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Jengra Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr G D Sword

| Mrs J Sword

| REGISTERED OFFICE: | 25 Kings Cairn

| Archerfield

| Dirleton

| North Berwick

| EH39 5EX

| REGISTERED NUMBER: | SC358899 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| Jengra Limited (Registered number: SC358899) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,484,452 |  | 1,482,476 |  |

CURRENT ASSETS

Cash at bank | 250,294 |  | 253,944 |  |

CREDITORS

Amounts falling due within one year | 5 | 336,639 |  | 325,020 |  |

NET CURRENT LIABILITIES | (86,345 | ) | (71,076 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,398,107 |  | 1,411,400 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Other reserves | (1,157,154 | ) | (1,051,936 | ) |

Retained earnings | 2,555,259 |  | 2,463,334 |  |

1,398,107 |  | 1,411,400 |  |

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 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.

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 July 2026 and were signed on its behalf by:

Mr G D Sword - Director

| Jengra Limited (Registered number: SC358899) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Jengra Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 October 2024 | 1,482,476 |  |

| Additions | 447,042 |  |

| Disposals | (339,848 | ) |

| Revaluations | (105,218 | ) |

| At 30 September 2025 | 1,484,452 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,484,452 |  |

| At 30 September 2024 | 1,482,476 |  |

| Jengra Limited (Registered number: SC358899) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 September 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2016 | (331,727 | ) |

| Valuation in 2017 | (174,902 | ) |

| Valuation in 2018 | 363,075 |  |

| Valuation in 2019 | (244,621 | ) |

| Valuation in 2020 | (614,351 | ) |

| Valuation in 2021 | 233,193 |  |

| Valuation in 2022 | (299,376 | ) |

| Valuation in 2023 | (28,183 | ) |

| Valuation in 2024 | 35,189 |  |

| Valuation in 0 | 1,976 |  |

| Cost | 2,544,179 |  |

1,484,452 |  |

| Fixed asset investments have a charge held against them by Barclays Bank Plc.

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Taxation and social security | 8,780 |  | - |  |

| Other creditors | 327,859 |  | 325,020 |  |

336,639 |  | 325,020 |  |

6. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors, who between them, own 100% of the issued share capital.