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REGISTERED NUMBER: 08774095 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JOHN GERMAN HOLDINGS LIMITED

JOHN GERMAN HOLDINGS LIMITED (REGISTERED NUMBER: 08774095) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| JOHN GERMAN HOLDINGS LIMITED |

COMPANY INFORMATION

for the year ended 31 March 2026

| DIRECTORS: | J L M Morgan

| P M Sandbach

| T S Glenn

| REGISTERED OFFICE: | 9A Market Place

| Uttoxeter

| ST14 8HY

| REGISTERED NUMBER: | 08774095 (England and Wales)

| ACCOUNTANTS: | Magma Audit LLP

| 16 Davy Court

| Castle Mound Way

| Rugby, CV23 0UZ

| Magma Audit LLP is part

| Of the Dains Group

JOHN GERMAN HOLDINGS LIMITED (REGISTERED NUMBER: 08774095) |

BALANCE SHEET

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 1,800,000 |  | 1,800,000 |  |

CURRENT ASSETS

Debtors | 5 | 5 |  | 6,005 |  |

Cash at bank | 26 |  | 10 |  |

31 |  | 6,015 |  |

CREDITORS

Amounts falling due within one year | 6 | (457,011 | ) | (399,245 | ) |

NET CURRENT LIABILITIES | (456,980 | ) | (393,230 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,343,020 |  | 1,406,770 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 1,079,905 |  | 1,079,905 |  |

Retained earnings | 263,015 |  | 326,765 |  |

SHAREHOLDERS' FUNDS | 1,343,020 |  | 1,406,770 |  |

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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

P M Sandbach - Director

JOHN GERMAN HOLDINGS LIMITED (REGISTERED NUMBER: 08774095) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| John German Holdings Limited is a limited company, registered in England and Wales. Its registered office address is 9a Market Place, Uttoxeter, ST14 8HY and the registered number is 08774095.

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.

| The financial statements are presented in £ Sterling and amounts are rounded to the nearest £1.

| 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.

| Going concern

| As at 31 March 2026 the company had net current liabilities of £456,980 (2025: £393,230). The majority of the company's liabilities are owed to the company's immediate subsidiary . Both parties have confirmed to the directors that repayment won't be called for until the company is in the financial position to make payment. As such the directors have prepared the financial statements on the going concern basis.

| Investments in subsidiaries

| Investment in the subsidiary company is held at cost less accumulated impairment losses.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at

| transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest rate method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless

| the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Turnover

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

| Company revenue is made up of profits and distributions from subsidiaries. Revenue is recognised when receivable.

3. | EMPLOYEES AND DIRECTORS

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

JOHN GERMAN HOLDINGS LIMITED (REGISTERED NUMBER: 08774095) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,800,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,800,000 |  |

| At 31 March 2025 | 1,800,000 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 5 |  | 6,005 |  |

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

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 453,156 |  | 235,810 |  |

| Other creditors | 3,855 |  | 163,435 |  |

457,011 |  | 399,245 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| J L M Morgan

| Balance outstanding at start of year | 6,000 |  | 6,000 |  |

| Amounts repaid | (6,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 6,000 |  |

| P M Sandbach

| Balance outstanding at start of year | (2,000 | ) | (2,000 | ) |

| Amounts repaid | 2,000 |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (2,000 | ) |