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REGISTERED NUMBER: 09475568 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

KJW Assets Ltd

KJW Assets Ltd (Registered number: 09475568)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

KJW Assets Ltd (Registered number: 09475568)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 1,910,592 |  | 1,910,592 |  |

CURRENT ASSETS

Debtors | 5 | 3,128,951 |  | 3,090,803 |  |

Cash at bank | 2,029,780 |  | 865,907 |  |

5,158,731 |  | 3,956,710 |  |

CREDITORS

Amounts falling due within one year | 6 | (4,943,355 | ) | (81,704 | ) |

NET CURRENT ASSETS | 215,376 |  | 3,875,006 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,125,968 |  | 5,785,598 |  |

CAPITAL AND RESERVES

Called up share capital | 1,204 |  | 1,204 |  |

Share premium | 899,897 |  | 899,897 |  |

Retained earnings | 1,224,867 |  | 4,884,497 |  |

2,125,968 |  | 5,785,598 |  |

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 14 July 2026 and were signed on its behalf by:

Mr K R Wells - Director

KJW Assets Ltd (Registered number: 09475568)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| KJW Assets Ltd is a private company limited by shares, domiciled in England, registration number 09475568. The registered office is C/O Quelfire Ltd, Unit 4 Spitfire Road, Cheshire Green Industrial Estate, Nantwich, England, CW5 6HT.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about KJW Assets Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| 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 group companies.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Basic financial assets (including trade and other debtors, cash and bank balances) and basic financial liabilities (including trade and other creditors) are initially measured at the transaction price. They are subsequently measured at amortized cost using the effective interest method, less any provision for impairment.

| At the end of each reporting period, the company assesses whether there is objective evidence of impairment of any financial asset. If there is, an impairment loss is recognised in the income statement.

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity. Financial liabilities are derecognised only when the obligation specified in the contract 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.

KJW Assets Ltd (Registered number: 09475568)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is

| determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

| Income

| Dividend income is recognised as and when the company is entitled to receive the dividends.

| Interest receivable is recognised as and when the company is entitled to receive the interest.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,910,592 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,910,592 |  |

| At 31 December 2024 | 1,910,592 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 3,128,951 |  | 3,090,803 |  |

KJW Assets Ltd (Registered number: 09475568)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 4,910,814 |  | 55,055 |  |

| Taxation and social security | 32,541 |  | 24,261 |  |

| Other creditors | - |  | 2,388 |  |

4,943,355 |  | 81,704 |  |

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

| The Report of the Auditors was unqualified.

| Craig Clinton (Senior Statutory Auditor)

| for and on behalf of Drummond Laurie CA

8. | ULTIMATE PARENT ENTITY

| The company's ultimate parent company is KW and Others Holdings Ltd, a company registered in England. The financial statements of KW and Others Holdings Ltd can be obtained from Companies House and its registered office is Unit 4 Spitfire Road, Cheshire Green Industrial Estate, Nantwich, England, CW5 6HT.