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REGISTERED NUMBER: 08305824 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

| FOR |

| JCW GROUP HOLDINGS LIMITED |

JCW GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 08305824) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JCW GROUP HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTOR: | J C Wilkins

| REGISTERED OFFICE: | Unit 32-34 Britannia Way

| Bolton

| BL2 2HH

| REGISTERED NUMBER: | 08305824 (England and Wales)

| ACCOUNTANTS: | Ryans

| Chartered Accountants

| 67 Chorley Old Road

| Bolton

| BL1 3AJ

JCW GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 08305824) |

ABRIDGED BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,576,000 |  | 2,632,000 |  |

Investments | 5 | 805,752 |  | 805,752 |  |

3,381,752 |  | 3,437,752 |  |

CURRENT ASSETS

Debtors | 10,051 |  | 9,554 |  |

Cash at bank | 182,091 |  | 250,910 |  |

192,142 |  | 260,464 |  |

CREDITORS

Amounts falling due within one year | 1,019,052 |  | 241,083 |  |

NET CURRENT (LIABILITIES)/ASSETS | (826,910 | ) | 19,381 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,554,842 |  | 3,457,133 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (1,015,640 | ) |

PROVISIONS FOR LIABILITIES | - |  | (2,607 | ) |

NET ASSETS | 2,554,842 |  | 2,438,886 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1,321 |  | 1,321 |  |

Share premium | 399,200 |  | 399,200 |  |

Revaluation reserve | 7 | 175,820 |  | 175,820 |  |

Retained earnings | 1,978,501 |  | 1,862,545 |  |

SHAREHOLDERS' FUNDS | 2,554,842 |  | 2,438,886 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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.

JCW GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 08305824) |

ABRIDGED BALANCE SHEET - continued

31ST DECEMBER 2025

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 31st December 2025 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 director and authorised for issue on 17th July 2026 and were signed by:

J C Wilkins - Director

JCW GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 08305824) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| JCW Group Holdings 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. | ACCOUNTING POLICIES

| Going concern

| 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.

| The financial statements have been prepared on a going concern basis with the continuing support of the associated companies.

| Turnover

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

| Depreciation

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

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 1 (2024 - 1 ) .

JCW GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 08305824) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1st January 2025

| and 31st December 2025 | 2,800,000 |  |

| DEPRECIATION

| At 1st January 2025 | 168,000 |  |

| Charge for year | 56,000 |  |

| At 31st December 2025 | 224,000 |  |

| NET BOOK VALUE

| At 31st December 2025 | 2,576,000 |  |

| At 31st December 2024 | 2,632,000 |  |

| Cost or valuation at 31st December 2025 is represented by:

| Totals

£ |

| Valuation in 2021 | 178,427 |  |

| Cost | 2,621,573 |  |

2,800,000 |  |

| If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 2,621,573 |  | 2,621,573 |  |

| Aggregate depreciation | 235,940 |  | 183,509 |  |

| Freehold land and buildings were valued on a market value basis on 24th November 2021 by Lamb & Swift Commercial .

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 805,752 |  |

| NET BOOK VALUE

| At 31st December 2025 | 805,752 |  |

| At 31st December 2024 | 805,752 |  |

JCW GROUP HOLDINGS LIMITED (REGISTERED NUMBER: 08305824) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,321 | Ordinary | £1 | 1,321 |  | 1,321 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1st January 2025

| and 31st December 2025 | 175,820 |  |

8. | FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

| The company is party to unlimited cross guarantees, in favour of Lloyds Bank plc, in respect of certain borrowings of all companies in the group headed by JCW Group Holdings Limited. At 31 December 2025, the net borrowings encompassed by the cross guarantee amounted to £1,005,504 (2024: £1,169,924).

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025 | 2024 |

£ | £ |

| J C Wilkins

| Balance outstanding at start of year | 1,680 |  | - |  |

| Amounts advanced | - |  | 1,680 |  |

| Amounts repaid | (1,680 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 1,680 |  |

10. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its director who owns all of the issued share capital.