1

Basis of preparation

2

Employees

2025

2023

Number

Number

The average monthly number of employees (including directors) during the period:

3

General information

Jpen Holdings Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is:

Its registered office is:

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.

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