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REGISTERED NUMBER: 04282843 (England and Wales)

| Financial Statements |

| For The Year Ended 31 March 2026 |

| for |

| JIB Services Limited |

| JIB Services Limited (Registered number: 04282843) |

Contents of the Financial Statements

For The Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| JIB Services Limited |

Company Information

For The Year Ended 31 March 2026

| DIRECTORS: | K J Holmes

| A Green

| SECRETARY: | K J Holmes

| REGISTERED OFFICE: | Lovell House Sandpiper Court

| Phoenix Business Park

| EATON SOCON ST NEOTS

| Cambridgeshire

| PE19 8EP

| REGISTERED NUMBER: | 04282843 (England and Wales)

| ACCOUNTANTS: | Nicholsons

| Chartered Accountants

| Newland House

| The Point

| Weaver Road

| LINCOLN

| Lincolnshire

| LN6 3QN

| JIB Services Limited (Registered number: 04282843) |

Abridged Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 211,479 |  | 217,821 |  |

Investment property | 5 | 1,460,000 |  | 1,460,000 |  |

1,671,479 |  | 1,677,821 |  |

CURRENT ASSETS

Debtors | 24,090 |  | 11,715 |  |

Cash at bank | 269,472 |  | 342,175 |  |

293,562 |  | 353,890 |  |

CREDITORS

Amounts falling due within one year | 745,141 |  | 701,421 |  |

NET CURRENT LIABILITIES | (451,579 | ) | (347,531 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,219,900 |  | 1,330,290 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 1,219,898 |  | 1,330,288 |  |

1,219,900 |  | 1,330,290 |  |

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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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:

K J Holmes - Director

| JIB Services Limited (Registered number: 04282843) |

Notes to the Financial Statements

For The Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| JIB 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 as modified by the revaluation of certain assets.

| 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.

| Land and buildings | - | 2% on cost and Freehold land - Nil

| Plant and machinery etc | - | 10% on cost and Straight line over 8 years

| 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.

| Financial instruments

| Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis as follows:

| Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised costs. Prepayments are not financial instruments.

| Cash at bank is classified as a basic financial instrument and is measured at transaction price.

| Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments and are measured at amortised costs. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| JIB Services Limited (Registered number: 04282843) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 456,957 |  |

| DEPRECIATION

| At 1 April 2025 | 239,136 |  |

| Charge for year | 6,342 |  |

| At 31 March 2026 | 245,478 |  |

| NET BOOK VALUE

| At 31 March 2026 | 211,479 |  |

| At 31 March 2025 | 217,821 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 1,460,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,460,000 |  |

| At 31 March 2025 | 1,460,000 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2007 | 352,440 |  |

| Valuation in 2013 | (625,000 | ) |

| Valuation in 2018 | 295,000 |  |

| Cost | 1,437,560 |  |

1,460,000 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 1,437,560 |  | 1,437,560 |  |

| Aggregate depreciation | (401,082 | ) | (376,014 | ) |

| Investment properties were valued on an open market value basis on 30 April 2018 by Barker Storey Matthews .

| Investment property comprises of two commercial buildings. The fair value of the investment property at 31 March 2026 had been arrived at on the basis of a valuation carried out at April 2018 by Barker Storey Matthews Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. In the opinion of the directors the professional valuation in 2018 reasonably reflects their values at 31 March 2026.

| In the event of the property being sold at its revalued amount, there would be no additional liability to tax.

| JIB Services Limited (Registered number: 04282843) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

6. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemption available in accordance with FRS 102.33.1A, not to disclose transactions entered into between two or more members of the group as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

| The company is part of a group of two businesses, of which the parent company is JIB-PMES. Mr A Green is a board member of JIB PMES and a director of JIB Services Ltd.