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REGISTERED NUMBER: 00838154 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2026 |

| for |

| D.E. JAMES & SON (PROVISIONS) LIMITED |

D.E. JAMES & SON (PROVISIONS) LIMITED (REGISTERED NUMBER: 00838154) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| D.E. JAMES & SON (PROVISIONS) LIMITED |

Company Information

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | J M James

| Mrs M I James

| M D James

| REGISTERED OFFICE: | 120 Cockfosters Road

| Barnet

| EN4 0DZ

| REGISTERED NUMBER: | 00838154 (England and Wales)

| ACCOUNTANTS: | G & A Partners LLP

| Chartered Accountants

| 120 Cockfosters Road

| Barnet

| EN4 0DZ

D.E. JAMES & SON (PROVISIONS) LIMITED (REGISTERED NUMBER: 00838154) |

Statement of Financial Position

31 JANUARY 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Property, plant and equipment | 5 | 546 |  | 603 |  |

Investment property | 6 | 1,522,305 |  | 1,506,470 |  |

1,522,851 |  | 1,507,073 |  |

CURRENT ASSETS

Debtors | 7 | 39,962 |  | - |  |

Cash at bank | 40,708 |  | 128,633 |  |

80,670 |  | 128,633 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,531 |  | 6,456 |  |

NET CURRENT ASSETS | 77,139 |  | 122,177 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,599,990 |  | 1,629,250 |  |

PROVISIONS FOR LIABILITIES | 9 | 230,902 |  | 230,913 |  |

NET ASSETS | 1,369,088 |  | 1,398,337 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Other reserves | 657,194 |  | 657,194 |  |

Retained earnings | 710,894 |  | 740,143 |  |

SHAREHOLDERS' FUNDS | 1,369,088 |  | 1,398,337 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

D.E. JAMES & SON (PROVISIONS) LIMITED (REGISTERED NUMBER: 00838154) |

Statement of Financial Position - continued

31 JANUARY 2026

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 8 July 2026 and were signed on its behalf by:

M D James - Director

D.E. JAMES & SON (PROVISIONS) LIMITED (REGISTERED NUMBER: 00838154) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| D.E. James & Son (Provisions) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover comprises revenue recognised by the company in respect of rents received during the year. Rents are recognised up to the year end date.

| The total turnover of the company for the year has been derived from its principal activity wholly undertaken within the UK.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

D.E. JAMES & SON (PROVISIONS) LIMITED (REGISTERED NUMBER: 00838154) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JANUARY 2026

5. | PROPERTY, PLANT AND EQUIPMENT

Fixtures |

and |

fittings |

| £

| COST

| At 1 February 2025

| and 31 January 2026 | 16,605 |  |

| DEPRECIATION

| At 1 February 2025 | 16,002 |  |

| Charge for year | 57 |  |

| At 31 January 2026 | 16,059 |  |

| NET BOOK VALUE

| At 31 January 2026 | 546 |  |

| At 31 January 2025 | 603 |  |

6. | INVESTMENT PROPERTY

Total |

| £

| COST OR VALUATION

| At 1 February 2025 | 1,506,470 |  |

| Additions | 15,835 |  |

| At 31 January 2026 | 1,522,305 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,522,305 |  |

| At 31 January 2025 | 1,506,470 |  |

| Cost or valuation at 31 January 2026 is represented by:

| £

| Valuation in 2011 | 500,000 |  |

| Valuation in 2014 | 150,000 |  |

| Valuation in 2021 | 350,000 |  |

| Valuation in 2023 | 273,612 |  |

| Cost | 248,693 |  |

1,522,305 |  |

| The fair value of the properties at January 2025 has been arrived at on the basis of a valuation carried out at that date by the directors of the company who are not professionally qualified valuers. The valuation was arrived at by reference to market evidence of transaction prices for similar properties in the location and takes into account the yield from rentals in the area where the property is situated

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

2026 | 2025 |

| £ | £

| Other debtors | 39,962 |  | - |  |

D.E. JAMES & SON (PROVISIONS) LIMITED (REGISTERED NUMBER: 00838154) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JANUARY 2026

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

2026 | 2025 |

| £ | £

| Taxation and social security | 1,468 |  | 2,367 |  |

| Other creditors | 2,063 |  | 4,089 |  |

3,531 |  | 6,456 |  |

9. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 104 |  | 115 |  |

| Deferred tax | 230,798 |  | 230,798 |  |

230,902 |  | 230,913 |  |

Deferred tax |

| £

| Balance at 1 February 2025 | 230,913 |  |

| Provided during year | (11 | ) |

| Balance at 31 January 2026 | 230,902 |  |