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REGISTERED NUMBER: 12480769 (England and Wales)

JBT GLOBAL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

JBT GLOBAL LIMITED (REGISTERED NUMBER: 12480769)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

| Page |

Abridged Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 4

JBT GLOBAL LIMITED (REGISTERED NUMBER: 12480769)

ABRIDGED BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 3 | 1,658,593 |  | 1,658,560 |  |

CURRENT ASSETS

Debtors | 27,149 |  | 52,200 |  |

Cash at bank | 6,961 |  | 48 |  |

34,110 |  | 52,248 |  |

CREDITORS

Amounts falling due within one year | (137,822 | ) | (280,826 | ) |

NET CURRENT LIABILITIES | (103,712 | ) | (228,578 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,554,881 |  | 1,429,982 |  |

CREDITORS

Amounts falling due after more than one year | (600,000 | ) | (600,000 | ) |

NET ASSETS | 954,881 |  | 829,982 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 954,781 |  | 829,882 |  |

954,881 |  | 829,982 |  |

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.

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 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.

JBT GLOBAL LIMITED (REGISTERED NUMBER: 12480769)

ABRIDGED BALANCE SHEET - continued

31 December 2025

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

J B Thomas - Director

JBT GLOBAL LIMITED (REGISTERED NUMBER: 12480769)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 December 2025

1. | 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.

| 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 wholly owned subsidiaries within the group.

| Turnover

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

| 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.

2. | EMPLOYEES AND DIRECTORS

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

JBT GLOBAL LIMITED (REGISTERED NUMBER: 12480769)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 December 2025

3. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 January 2025 | 1,658,560 |  |

| Additions | 33 |  |

| At 31 December 2025 | 1,658,593 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,658,593 |  |

| At 31 December 2024 | 1,658,560 |  |

4. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 135,480 |  |

| Robert Roebuck | 726,879 |  | 726,879 |  |

726,879 |  | 862,359 |  |

| HSBC bank hold fixed and floating charges over the assets of the company in respect of all money and liabilities owed or that become owing to it.

| Robert Roebuck holds a floating charge over the assets of the company in respect of deferred liabilities owed in relation to the purchase of Chase Hardware Limited.

5. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| During the year the director repaid loans owing to the company totalling £45,000 (2024 loans owed :£45,000). Interest was charged on the loan at 2.25%/3.75% per annum. The loan was repayable on demand.

| At the year end a further loan was advanced to the director totalling £12,349. Interest is charged on the loan at 3.75% per annum. The loan was repayable on demand and was settled prior to the date of this report.

6. | RELATED PARTY DISCLOSURES

| There have been no material transactions with any related parties, other than those with the directors.

7. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors, by virtue of their shareholdings.