Jpen Holdings Limited Filleted Accounts Cover |  |

| Jpen Holdings Limited |
| Company No. 10261383 |
| Unaudited Accounts |
| 31 January 2025 |

Jpen Holdings Limited Balance Sheet Registrar |  |

at | 31 January 2025 |  |  |  |  |  |  |  |  |
Company No. | 10261383 |  | 2025 |  |  |  | 2023 |  |
|  |  |  |  |  | £ |  |  |  | £ |  |
Fixed assets |  | - |  |  |  | 272,019 |  |
Current assets |  | 187 |  |  |  | 187 |  |
Creditors: Amounts falling due within one year |  | (155,385) |  |  |  | (155,385) |  |
Net current liabilities |  | (155,198) |  |  |  | (155,198) |  |
Total assets less current liabilities |  | (155,198) |  |  |  | 116,821 |  |
|  |  |  |  |  | (155,198) |  |  |  | 116,821 |  |
Capital and reserves |  | (155,198) |  |  |  | 116,821 |  |
NOTES TO THE ACCOUNTS |  |  |  |  |  |  |  |  |

1 | Basis of preparation |  |  |  |  |  |  |  |  |  |
| These accounts have been prepared in accordance with the micro-entity provisions of the small companies regime. |  |

2 | Employees |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  | 2025 |  |  |  | 2023 |  |
|  |  |  |  |  | Number |  |  |  | Number |  |
| The average monthly number of employees (including directors) during the period: |  | 2 |  |  |  | 2 |  |

3 | General information |  |  |
| Jpen Holdings Limited is a private company limited by shares and incorporated in England and Wales. |  |
| Its registered number is: | 10261383 |  |  |  |  |  |  |  |  |
| Its registered office is: |  |  |  |  |
| Merlin Way Merlin Way |  |  |  |  |
| Quarry Hill Industrial Estat |  |  |  |  |
| Ilkeston |  |  |  |  |
| Derbyshire |  |  |  |  |
| DE7 4RA |  |  |  |  |
| During the year, the company reviewed the carrying value of its investment in its wholly owned subsidiary, Jpen John Patrick Engineering Ltd, in accordance with the requirements of Section 27 of FRS 102 “Impairment of Assets.” Following the subsidiary’s insolvency and the appointment of liquidators, management determined that the recoverable amount of the investment is nil. An impairment loss of £272,019 has therefore been recognised in the profit and loss account within administrative expenses.Accordingly, the investment has been written down to £nil as at 31 January 2025. |  |
| During the year, the company reviewed the carrying value of its investment in its wholly owned subsidiary, Jpen John Patrick Engineering Ltd, in accordance with the requirements of Section 27 of FRS 102 “Impairment of Assets.” Following the subsidiary’s insolvency and the appointment of liquidators, management determined that the recoverable amount of the investment is nil. An impairment loss of £272,019 has therefore been recognised in the profit and loss account within administrative expenses.Accordingly, the investment has been written down to £nil as at 31 January 2025. |  |
For the period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. |  |
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. |  |
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |  |
As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account. |  |
The accounts were approved by the board of directors on 31 January 2025 and signed on its behalf by: |  |
A.M. Fox - Director |  |  |  |  |  |

Jpen Holdings Limited 10261383 31 January 2025 01 August 2023 false 31 January 2025 BTCSoftware AP Solution 2025 12.1.03 12.1.03 The principal activity of the company during the period under review was Holding Company. 10261383 2023-08-01 2025-01-31 10261383 2025-01-31 10261383 2023-07-31 10261383 core:WithinOneYear 2025-01-31 10261383 core:WithinOneYear 2023-07-31 10261383 2022-08-01 2023-07-31 10261383 countries:UnitedKingdom 2023-08-01 2025-01-31 10261383 bus:RegisteredOffice 2023-08-01 2025-01-31 10261383 2023-08-01 10261383 bus:Micro-entities 2023-08-01 2025-01-31 10261383 bus:FullAccounts 2023-08-01 2025-01-31 10261383 bus:AuditExempt-NoAccountantsReport 2023-08-01 2025-01-31 10261383 bus:Director2 2023-08-01 2025-01-31 10261383 bus:PrivateLimitedCompanyLtd 2023-08-01 2025-01-31 iso4217:GBP xbrli:pure