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REGISTERED NUMBER: 13633948 (England and Wales)

JPW BUSINESS TAX LTD.

Unaudited Financial Statements

for the Year Ended 31 December 2025

| JPW BUSINESS TAX LTD. (REGISTERED NUMBER: 13633948) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| JPW BUSINESS TAX LTD. |

Company Information

for the Year Ended 31 December 2025

| Directors: | S C Burling

| J P Wehner

| Secretary: | S C Burling

| Registered office: | 20-22 Wenlock Road

| London

| N1 7GU

| Registered number: | 13633948 (England and Wales)

| JPW BUSINESS TAX LTD. (REGISTERED NUMBER: 13633948) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 3,126 |  | 746 |  |

Current assets

Cash at bank | 20,352 |  | 28,655 |  |

Creditors

Amounts falling due within one year | 5 | (10,352 | ) | (7,473 | ) |

Net current assets | 10,000 |  | 21,182 |  |

Total assets less current liabilities | 13,126 |  | 21,928 |  |

Capital and reserves

Called up share capital | 4 |  | 4 |  |

Retained earnings | 6 | 13,122 |  | 21,924 |  |

Shareholders' funds | 13,126 |  | 21,928 |  |

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 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 24 August 2026 and were signed on its behalf by:

J P Wehner - Director

| JPW BUSINESS TAX LTD. (REGISTERED NUMBER: 13633948) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| JPW Business Tax Ltd. 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.

| Set out below is a summary of principal accounting policies, all of which have been consistently applied throughout the year and the preceding year (except as otherwise stated). The financial statements are presented in Sterling.

| Going concern

| The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (a) Critical judgements in applying the Company's accounting policies

| The Company makes a number of assessments which require judgement in preparing the accounts and can have a significant effect upon the financial statements. However due to the straight forward nature of the Company's business, management does not believe that there are any judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| (b) Key accounting estimates and assumptions

| The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However due to the straight forward nature of the Company's business, management does not believe that there are any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Tangible fixed assets

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

| 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.

| JPW BUSINESS TAX LTD. (REGISTERED NUMBER: 13633948) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | Accounting policies - continued

| Financial instruments

| (i) Cash and cash equivalents

| This includes cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

| (ii) Trade and other receivables

| Trade and other receivables are initially recognised at the transaction price, including any transaction costs. Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

| At the end of each reporting period, the Company assesses whether there is objective evidence that an receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in profit or loss.

| (iii) Trade and other payables and loans and borrowings

| Trade and other payables and loans and borrowings are initially measured at the transaction price, including any transaction price, including any transaction costs.

3. | Employees and directors

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

4. | Tangible fixed assets

Computer |

equipment |

| £

| Cost

| At 1 January 2025 | 3,511 |  |

| Additions | 4,180 |  |

| At 31 December 2025 | 7,691 |  |

| Depreciation

| At 1 January 2025 | 2,765 |  |

| Charge for year | 1,800 |  |

| At 31 December 2025 | 4,565 |  |

| Net book value

| At 31 December 2025 | 3,126 |  |

| At 31 December 2024 | 746 |  |

5. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade creditors | 640 |  | 41 |  |

| Other creditors | 9,712 |  | 7,432 |  |

10,352 |  | 7,473 |  |

| JPW BUSINESS TAX LTD. (REGISTERED NUMBER: 13633948) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | Reserves

Retained |

earnings |

| £

| At 1 January 2025 | 21,924 |  |

| Deficit for the year | (5,802 | ) |

| Dividends | (3,000 | ) |

| At 31 December 2025 | 13,122 |  |