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REGISTERED NUMBER: 10661618 (England and Wales)

JPT Group Limited

Unaudited Financial Statements for the Year Ended 31st March 2025

JPT Group Limited (Registered number: 10661618)

Contents of the Financial Statements

for the year ended 31st March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

JPT Group Limited

Company Information

for the year ended 31st March 2025

| DIRECTORS: | Mr H Coates

| Dr G Coates

| REGISTERED OFFICE: | Railway Mill

| Lowmoor Road

| Cliffe Common

| Selby

| North Yorkshire

| YO8 6EF

| REGISTERED NUMBER: | 10661618 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

JPT Group Limited (Registered number: 10661618)

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 10,279,639 |  | 9,518,234 |  |

CURRENT ASSETS

Cash at bank | 2,138,732 |  | 1,648,551 |  |

CREDITORS

Amounts falling due within one year | 5 | 71,568 |  | 46,904 |  |

NET CURRENT ASSETS | 2,067,164 |  | 1,601,647 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,346,803 |  | 11,119,881 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 300,000 |  | 300,000 |  |

Share premium | 2,583,000 |  | 2,583,000 |  |

Retained earnings | 9,463,803 |  | 8,236,881 |  |

SHAREHOLDERS' FUNDS | 12,346,803 |  | 11,119,881 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 12th September 2025 and were signed on its behalf by:

Mr H Coates - Director

JPT Group Limited (Registered number: 10661618)

Notes to the Financial Statements

for the year ended 31st March 2025

1. | STATUTORY INFORMATION

| JPT Group 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 as modified by the revaluation of certain assets.

| The company has taken advantage of the exemption under section 399 of the companies act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualified as a small group. The financial statements present information about the company as an individual entity and not about its group.

| Preparation of consolidated financial statements

| The financial statements contain information about JPT Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

JPT Group Limited (Registered number: 10661618)

Notes to the Financial Statements - continued

for the year ended 31st March 2025

2. | ACCOUNTING POLICIES - continued

| Fixed asset investments

| Interests in subsidiaries 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.

| Listed investments are included at their market value with re-measurement gains and losses credited/charged to the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1st April 2024 | 5,185,855 |  | 4,332,379 |  | 9,518,234 |  |

| Additions | - |  | 2,439,040 |  | 2,439,040 |  |

| Disposals | - |  | (1,720,620 | ) | (1,720,620 | ) |

| Revaluations | - |  | 42,985 |  | 42,985 |  |

| At 31st March 2025 | 5,185,855 |  | 5,093,784 |  | 10,279,639 |  |

| NET BOOK VALUE

| At 31st March 2025 | 5,185,855 |  | 5,093,784 |  | 10,279,639 |  |

| At 31st March 2024 | 5,185,855 |  | 4,332,379 |  | 9,518,234 |  |

| Cost or valuation at 31st March 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | - |  | 42,985 |  | 42,985 |  |

| Valuation in 2024 | - |  | (28,566 | ) | (28,566 | ) |

| Valuation in 2023 | - |  | 12,023 |  | 12,023 |  |

| Cost | 5,185,855 |  | 5,067,342 |  | 10,253,197 |  |

5,185,855 |  | 5,093,784 |  | 10,279,639 |  |

JPT Group Limited (Registered number: 10661618)

Notes to the Financial Statements - continued

for the year ended 31st March 2025

4. | FIXED ASSET INVESTMENTS - continued

| If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 10,105,908 |  | 10,575,459 |  |

| Fixed asset investments were valued on an open market basis on 31st March 2025 by the investment managers .

| The company owns 100% of the share capital of Just Paper Tubes Ltd

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 71,568 |  | 46,904 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 150,000 | Ordinary A | 1 | 150,000 |  | 150,000 |  |

| 150,000 | Ordinary B | 1 | 150,000 |  | 150,000 |  |

300,000 |  | 300,000 |  |

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8. | SHARE PREMIUM ACCOUNT

| The share premium account is a non-distributable reserve.