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REGISTERED NUMBER: 09900783 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Join Even Limited

Join Even Limited (Registered number: 09900783)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Join Even Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | A J A Shazad

| REGISTERED OFFICE: | 39 Long Acre

| London

| WC2E 9LG

| REGISTERED NUMBER: | 09900783 (England and Wales)

| ACCOUNTANTS: | We`ll Mind Your Own Business LTD

| 39 Long Acre

| London

| WC2E 9LG

Join Even Limited (Registered number: 09900783)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 11,239 |  | - |  |

Cash at bank | 5 | 120,672 |  | 129,319 |  |

131,911 |  | 129,319 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,754 |  | 7,584 |  |

NET CURRENT ASSETS | 115,157 |  | 121,735 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 115,157 |  | 121,735 |  |

CAPITAL AND RESERVES

Called up share capital | 45 |  | 45 |  |

Share premium | 43,901,559 |  | 43,901,559 |  |

Other reserves | 4,473,524 |  | 4,473,524 |  |

Retained earnings | (48,259,971 | ) | (48,253,393 | ) |

115,157 |  | 121,735 |  |

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

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

Join Even Limited (Registered number: 09900783)

Balance Sheet - continued

31 December 2025

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 24 July 2026 and were signed by:

A J A Shazad - Director

Join Even Limited (Registered number: 09900783)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Join Even 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 (£) and is rounded to the nearest whole Pound.

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.

| Financial instruments

| Financial instruments

| The Company has adopted IAS 39 accounting within FRS 102. The Company has only non-derivative financial instruments, which comprise loans and fees receivable, cash and cash equivalents, loans and borrowings and trade and other creditors. Financial instruments are recognised initially at fair value plus, for instruments not at fair value through profit and loss, any directly attributable transaction costs. A financial Instrument Is recognised if the Company becomes a party to the contractual provisions of the instrument. Financial assets are de-recognised if the contractual rights to the cash flows from the financial assets expire or if the Company transfers the financial asset to another party without retaining control of substantially all risks and rewards of the asset. Financial liabilities are de-recognised if the Company's obligations specified in the contract expire or are discharged or cancelled. Financial instruments are also derecognised when the underlying contract is judged to have been substantially modified.

| Loans and receivables

| Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. These assets are carried at amortised cost using the effective interest method, less any impairment losses. Accounts receivable are recorded initially at fair value and subsequently measured at amortised cost using the effective Interest method, less any provision for impairment due to bad and doubtful accounts. The provision for doubtful debts is based on management's assessment of amounts considered uncollectible for specific customers or Company's of customers based on age of debt, history of payments, account activity, economic factors and other relevant information. The amount of the provision is the difference between the asset's unamortised cost and the present value of estimated future cash flows, discounted at an effective interest rate. The provision expense is recognised in the income statement. Bad debts are written off against the provision for doubtful debts in the period in which it is determined that the debts are uncollectible. If those debts are subsequently collected then a gain is recognised In the income statement.

Join Even Limited (Registered number: 09900783)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Impairment of financial assets

| Financial assets, other than those at fair value through the income statement, are assessed for Indicators of Impairment at the end of each reporting period. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

| Trade and other payables

| Trade and other payables are initially measured at fair value, and are subsequently measured at amortised cost, using the effective interest method.

| Financial liabilities

| Other financial liabilities, Including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 1 ).

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

| 31.12.25 |  | 31.12.24

£ | £ |

| VAT | 820 |  | - |  |

| Prepayments and accrued income | 10,419 |  | - |  |

11,239 |  | - |  |

5. | CASH AT BANK

| 31.12.25 |  | 31.12.24

£ | £ |

| Cash at bank and In hand | 120,672 |  | 129,319 |  |

Join Even Limited (Registered number: 09900783)

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

£ | £ |

| Trade creditors | 164 |  | 66 |  |

| VAT | - |  | 928 |  |

| Other creditors | 15,990 |  | 5,990 |  |

| Accrued expenses | 600 |  | 600 |  |

16,754 |  | 7,584 |  |

7. | ULTIMATE CONTROLLING PARTY

| 100% of share capital of the company is held by Home Equity Limited. The registered address of HomeEquity Limited is Flat 29 Aquarelle House, 259 City Road, London, England, EC1V 1AG.