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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Ball Capital Investment Limited is a private company limited by shares incorporated in England and Wales. The registered office is Churnetside Business Park, Station Road, Cheddleton, Leek, Staffordshire, ST13 7RS.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Ball Capital Investment Limited is a wholly owned subsidiary of F. Ball Enterprises Limited, a company registered in England and Wales and the results of Ball Capital Investment Limited are included in the consolidated financial statements of F. Ball Enterprises Limited which are available from Churnetside Business Park, Station Road, Cheddleton, Staffs, ST13 7RS.

At the time of approving the financial statements, truethe company is dependent upon the continued financial support of its parent company, F Ball Enterprises Limited, to fund its ongoing working capital requirements and to enable it to meet its obligations as they fall due.

The directors have received confirmation from F Ball Enterprises Limited that it will continue to provide financial support to the company for a period of not less than twelve months from the date of approval of these financial statements and that it does not intend to seek repayment of amounts due where such repayment would compromise the company's ability to meet its obligations as they fall due.

Having considered the forecasts and the support available from the parent company, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

The company is applying the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Carrying value of investments

The directors have assessed the carrying value of investments in subsidiary undertakings. Following consideration of information obtained after the reporting date which provided evidence of conditions existing at the reporting date, an impairment charge of £2,667,897 has been recognised against the investment in XPO IT Services Limited. The assessment of recoverable amount involved significant judgements regarding future cash flows and the financial position of the subsidiary.

The average monthly number of persons (including directors) employed by the company during the year was:

The company has not designated any financial assets that are not classified as financial assets at fair value through profit or loss.

Loans to group undertakings and participating interests includes an amount of £2,188,286 (2024: £2,978,034) owed by XPO IT Services Limited, and Shares in Group Undertakings include an amount of £nil (2024: £1,516,000) in respect of the company's shareholding in XPO IT Services Limited. At 30 September 2025 XPO IT Services Limited ceased to trade. The investment and associated loan have consequently been written down to the expected net realisable value of assets and liabilities. An impairment charge has been recognised in Ball Capital Investment Limited's Profit and Loss account.

Interest on loans to group undertakings is charged at a rate of 5% per annum.

Other investments other than loans includes an investment in Riversimple Holding Investment Limited that has a carrying value of £500,000 (2024: £500,000). Riversimple Holding Investment Limited has experienced losses and is dependent on continued funding to meet its obligations as they fall due. The directors have assessed the recoverability of the investment by reference to forecast future cash flows and available supporting evidence and have concluded that the carrying amount remains recoverable. This assessment involves significant judgement and changes in forecast performance or funding availability may result in impairment in future periods.

Trade debtors disclosed above are measured at amortised cost.

A market rate of interest of 4.25% (2024: 5%) is charged on amounts owed to group undertakings.

The retained earnings account represents cumulative profits and losses net of dividends and other adjustments.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter

In forming our opinion on the financial statements, which is not qualified, we have considered the adequacy of the disclosures made in note 1.2 to the financial statements, concerning the company’s ability to continue as a going concern. The company is reliant on the support of its parent undertaking.

In consequence of this parent support the company remains a going concern and therefore the accounts have been prepared on this basis.

The company has taken advantage of the exemption conferred by FRS102 section 33 from the requirement to disclose transactions with group companies on the grounds that consolidated financial statements are prepared by the ultimate parent company.

The parent company is F. Ball Enterprises Limited, a company registered in England and Wales.

The consolidated financial statements of F. Ball Enterprises Limited can be obtained from Churnetside Business Park, Station Road, Cheddleton, Staffs, ST13 7RS.

No individual shareholder exercises overall control of F Ball Enterprises Limited. Accordingly, there is no single ultimate controlling party.

The following are the parents of the largest and smallest groups in which this company's results are consolidated: