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REGISTERED NUMBER: 12120209 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2025 to 30 June 2026

for

ABJ Offshore Services Limited

| ABJ Offshore Services Limited (Registered number: 12120209) |

Contents of the Financial Statements

for the Period 1 August 2025 to 30 June 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ABJ Offshore Services Limited |

Company Information

for the Period 1 August 2025 to 30 June 2026

| DIRECTOR: | Mr A James

| REGISTERED OFFICE: | c/o APC ACcountancy

| 73 Gilkes Street

| Middlesbrough

| TS1 5EH

| REGISTERED NUMBER: | 12120209 (England and Wales)

| ACCOUNTANTS: | APC Accountancy

| Chartered Accountants

| 73 Gilkes Street

| Middlesbrough

| TS1 5EH

| ABJ Offshore Services Limited (Registered number: 12120209) |

Balance Sheet

30 June 2026

| 30.6.26 | 31.7.25 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 8,458 |  |

CURRENT ASSETS

Debtors | 5 | 2,438 |  | 646 |  |

Cash at bank | - |  | 3,326 |  |

2,438 |  | 3,972 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,338 |  | 2,552 |  |

NET CURRENT ASSETS | 100 |  | 1,420 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 100 |  | 9,878 |  |

PROVISIONS FOR LIABILITIES | 7 | - |  | 838 |  |

NET ASSETS | 100 |  | 9,040 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 99 |  | 9,039 |  |

100 |  | 9,040 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 July 2026 and were signed by:

Mr A James - Director

| ABJ Offshore Services Limited (Registered number: 12120209) |

Notes to the Financial Statements

for the Period 1 August 2025 to 30 June 2026

1. | STATUTORY INFORMATION

| ABJ Offshore Services 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.

| Turnover

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

| 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 etc | - | 25% on reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

| provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

| Taxation

| Taxation for the period 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.

| 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 period 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.

| 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.

| ABJ Offshore Services Limited (Registered number: 12120209) |

Notes to the Financial Statements - continued

for the Period 1 August 2025 to 30 June 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2025 | 14,079 |  |

| Disposals | (15,401 | ) |

| At 30 June 2026 | (1,322 | ) |

| DEPRECIATION

| At 1 August 2025 | 5,621 |  |

| Eliminated on disposal | (6,943 | ) |

| At 30 June 2026 | (1,322 | ) |

| NET BOOK VALUE

| At 30 June 2026 | - |  |

| At 31 July 2025 | 8,458 |  |

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

| 30.6.26 |  | 31.7.25

£ | £ |

| Other debtors | 2,438 |  | 646 |  |

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

| 30.6.26 |  | 31.7.25

£ | £ |

| Bank loans and overdrafts | 2 |  | - |  |

| Taxation and social security | 1,736 |  | - |  |

| Other creditors | 600 |  | 2,552 |  |

2,338 |  | 2,552 |  |

7. | PROVISIONS FOR LIABILITIES

| 30.6.26 |  | 31.7.25

£ | £ |

| Deferred tax | - |  | 838 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2025 | 838 |  |

| Movement in the year |

| Balance at 30 June 2026 | 838 |  |

| ABJ Offshore Services Limited (Registered number: 12120209) |

Notes to the Financial Statements - continued

for the Period 1 August 2025 to 30 June 2026

8. | RELATED PARTY DISCLOSURES

| As at 30th June 2026 the director owed the company £2,149. (2025: £2,552).

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr A James.