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REGISTERED NUMBER: 02727591 (England and Wales)

J.T.S. Snack Foods Limited

Unaudited Financial Statements for the Year Ended 30 June 2026

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Contents of the Financial Statements

for the year ended 30 June 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| J.T.S. Snack Foods Limited |

Company Information

for the year ended 30 June 2026

| DIRECTORS: | S Hann

| J Hann

| T Hann

| SECRETARY: | S Hann

| REGISTERED OFFICE: | One New Street

| Wells

| Somerset

| BA5 2LA

| REGISTERED NUMBER: | 02727591 (England and Wales)

| ACCOUNTANTS: | Webb & Co Ltd

| Accountants and Business Advisers

| One New Street

| Wells

| Somerset

| BA5 2LA

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Balance Sheet

30 June 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 960,234 |  | 996,570 |  |

Investment property | 6 | 2,308,301 |  | 2,308,301 |  |

3,268,535 |  | 3,304,871 |  |

CURRENT ASSETS

Stocks | 401,150 |  | 442,927 |  |

Debtors | 7 | 737,543 |  | 821,576 |  |

Cash at bank | 414,184 |  | 201,180 |  |

1,552,877 |  | 1,465,683 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,804,204 |  | 1,716,663 |  |

NET CURRENT LIABILITIES | (251,327 | ) | (250,980 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,017,208 |  | 3,053,891 |  |

PROVISIONS FOR LIABILITIES | 150,675 |  | 156,369 |  |

NET ASSETS | 2,866,533 |  | 2,897,522 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 303 |  | 303 |  |

Fair value reserve | 314,145 |  | 314,145 |  |

Retained earnings | 2,552,085 |  | 2,583,074 |  |

SHAREHOLDERS' FUNDS | 2,866,533 |  | 2,897,522 |  |

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Balance Sheet - continued

30 June 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 19 August 2026 and were signed on its behalf by:

S Hann - Director

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Notes to the Financial Statements

for the year ended 30 June 2026

1. | STATUTORY INFORMATION

| J.T.S. Snack Foods 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 (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

| Rental income

| Rental income is recognised on a straight-line basis over the term of the lease. Rental income is measured at the fair value of the consideration received or receivable, excluding VAT. Incentives granted to tenants, such as rent-free periods, are recognised evenly over the term of the lease. Any service charges and other income related to leased assets are recognised when the related services are performed.

| Intangible assets

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | Land 0%. Buildings over 50 years.

| Fixtures and fittings | - | 33% on cost and 10% on cost

| Motor vehicles | - | 20% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Notes to the Financial Statements - continued

for the year ended 30 June 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 52 (2025 - 54 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2025

| and 30 June 2026 | 194,618 |  |

| AMORTISATION

| At 1 July 2025

| and 30 June 2026 | 194,618 |  |

| NET BOOK VALUE

| At 30 June 2026 | - |  |

| At 30 June 2025 | - |  |

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Notes to the Financial Statements - continued

for the year ended 30 June 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 July 2025 | 836,027 |  | 245,709 |  | 732,339 |  | 1,814,075 |  |

| Additions | - |  | 13,770 |  | 98,079 |  | 111,849 |  |

| Disposals | - |  | - |  | (18,000 | ) | (18,000 | ) |

| At 30 June 2026 | 836,027 |  | 259,479 |  | 812,418 |  | 1,907,924 |  |

| DEPRECIATION

| At 1 July 2025 | 147,647 |  | 244,461 |  | 425,397 |  | 817,505 |  |

| Charge for year | 11,721 |  | 4,649 |  | 131,815 |  | 148,185 |  |

| Eliminated on disposal | - |  | - |  | (18,000 | ) | (18,000 | ) |

| At 30 June 2026 | 159,368 |  | 249,110 |  | 539,212 |  | 947,690 |  |

| NET BOOK VALUE

| At 30 June 2026 | 676,659 |  | 10,369 |  | 273,206 |  | 960,234 |  |

| At 30 June 2025 | 688,380 |  | 1,248 |  | 306,942 |  | 996,570 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 July 2025

| and 30 June 2026 | 2,308,301 |  |

| NET BOOK VALUE

| At 30 June 2026 | 2,308,301 |  |

| At 30 June 2025 | 2,308,301 |  |

| If freehold property had not been revalued it would have been included at the following historical cost £1,907,154 (2025 - £1,907,154).

| Freehold property has been valued on an open market basis on 30 June 2026 by the directors.

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

2026 | 2025 |

£ | £ |

| Trade debtors | 628,301 |  | 692,197 |  |

| Other debtors | 109,242 |  | 129,379 |  |

737,543 |  | 821,576 |  |

| J.T.S. Snack Foods Limited (Registered number: 02727591) |

Notes to the Financial Statements - continued

for the year ended 30 June 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 867,640 |  | 865,088 |  |

| Taxation and social security | 328,983 |  | 274,954 |  |

| Other creditors | 607,581 |  | 576,621 |  |

1,804,204 |  | 1,716,663 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 170 | Ordinary | £1 | 170 |  | 170 |  |

| 130 | Ordinary A & B | £1 | 130 |  | 130 |  |

| 3 | Golden | £1 | 3 |  | 3 |  |

303 |  | 303 |  |