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REGISTERED NUMBER: 10046651 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

JSM Investments Limited

JSM Investments Limited (Registered number: 10046651)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

JSM Investments Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | J A Clayden

| M D Clayden

| S J Holloway

| REGISTERED OFFICE: | Unit 9

| Festival Business Park

| Carnival Road

| Basildon

| Essex

| SS14 3WN

| REGISTERED NUMBER: | 10046651 (England and Wales)

JSM Investments Limited (Registered number: 10046651)

Statement of Financial Position

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,034 |  | 4,034 |  |

CURRENT ASSETS

Cash at bank | 44,919 |  | 44,919 |  |

CREDITORS

Amounts falling due within one year | 5 | 66,888 |  | 66,888 |  |

NET CURRENT LIABILITIES | (21,969 | ) | (21,969 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (17,935 | ) | (17,935 | ) |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | (17,938 | ) | (17,938 | ) |

SHAREHOLDERS' FUNDS | (17,935 | ) | (17,935 | ) |

The company is entitled to exemption from audit under Section 480 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

J A Clayden - Director | M D Clayden - Director

S J Holloway - Director

JSM Investments Limited (Registered number: 10046651)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| JSM Investments 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated impairment losses.

| An impairment loss has been recognised in the Income Statement, following an assessment at the Statement of Financial Position date indicating the recoverable amount was less than its carrying value.

| Cryptocurrency is considered to have an indefinite useful life and therefore no amortisation is provided. The asset will be reviewed for impairment on an annual basis.

| Going concern

| Although the company has net liabilities of £17,935 , the directors have agreed to provide their continued support for a period no less than twelve months. The financial statements have therefore been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Crypto-curre

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 4,034 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,034 |  |

| At 31 March 2025 | 4,034 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Other creditors | 66,888 |  | 66,888 |  |