Juice Ventures Finance Company 1 Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16087544

		31 March 2026
	Notes	£	£
CURRENT ASSETS
Debtors	4	12,150,250
Cash at bank and in hand		1,762,129

		13,912,379
Creditors: Amounts Falling Due Within One Year	5	(4,710,831 )

NET CURRENT ASSETS (LIABILITIES)			9,201,548

TOTAL ASSETS LESS CURRENT LIABILITIES			9,201,548

Creditors: Amounts Falling Due After More Than One Year	6		(9,781,224 )

NET LIABILITIES			(579,676 )

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			(579,677 )

SHAREHOLDERS' FUNDS			(579,676)

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Katherine Chan

Director

17 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Juice Ventures Finance Company 1 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16087544 . The registered office is 5th Floor 30-31 Furnival Street, London, EC4A 1JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At 31 March 2026 the company had net liabilities of £579,676, arising principally from the cost of funding drawn to build the company's loan book. The company is a subsidiary of Juice Ventures Limited and is dependent on the continuing support of its parent and fellow group undertakings in order to meet its liabilities as they fall due. The director has received confirmation that this support will continue for at least twelve months from the date of approval of these financial statements, and on that basis considers it appropriate to prepare the financial statements on the going concern basis.

2.3. Turnover

Turnover represents interest income earned on loans and advances to customers in the course of the company's principal activity of providing credit facilities to small and medium-sized businesses, measured at the fair value of the consideration received or receivable and net of value added tax. Interest income is recognised using the effective interest rate method.

2.4. Financial Instruments

Basic financial assets, including loans and advances to customers, other debtors and cash at bank, and basic financial liabilities, including borrowings and other creditors, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest rate method. Interest payable on borrowings is recognised in profit or loss over the term of the borrowing on the same basis.

2.5. Taxation

Current tax is recognised on the taxable profit for the period at rates enacted or substantively enacted at the reporting date. Deferred tax is recognised on timing differences at the reporting date, and deferred tax assets are recognised only to the extent it is probable they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. No deferred tax asset has been recognised in respect of trading losses as there is insufficient certainty as to the timing of their recovery.

2.6. Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

2.7. Impairment of loans and advances to customers

Loans and advances to customers are assessed for impairment at each reporting date. Where there is objective evidence that a loan is impaired, an impairment loss is recognised in profit or loss as the difference between the carrying amount and the present value of the estimated future cash flows, discounted at the loan's original effective interest rate. Loans considered irrecoverable are written off against the related provision.

3. Average Number of Employees

Average number of employees, including directors, during the period was 1

4. Debtors

	31 March 2026
	£
Due within one year
Trade debtors	11,732,705
Loan interest receivable	44,877
Other debtors	372,668

	12,150,250

Page 2

Page 3

Juice Ventures Finance Company 1 Limited

Notes to the Financial Statements (continued)

For the Period 18 November 2024 to 31 March 2026

5. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Amounts owed to group undertakings	4,708,131
Other creditors	2,700

	4,710,831

6. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026
	£
Other loans	9,781,224

7. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	1

8. Related Party Transactions

The company is a wholly owned subsidiary of Juice Ventures Limited, company number 12011847, with a registered office address of 5th Floor, 30-31 Furnival Street, London EC4A 1JQ.