REGISTERED NUMBER: 07029546 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

JP Medical Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J P Vij

A Vij

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

07029546 (England and Wales)

AUDITORS:

Parker Cavendish

Chartered Accountants

Registered Auditor

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

CURRENT ASSETS

Debtors

4

20,546

19,926

Cash at bank and in hand

82,211

98,231

102,757

118,157

CREDITORS

Amounts falling due within one year

5

(29,113

)

(47,015

)

NET CURRENT ASSETS

73,644

71,142

TOTAL ASSETS LESS CURRENT LIABILITIES

73,644

71,142

CAPITAL AND RESERVES

Called up share capital

2,125,490

2,125,490

Retained earnings

(2,051,846

)

(2,054,348

)

SHAREHOLDERS' FUNDS

73,644

71,142

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

A Vij - Director

1.	STATUTORY INFORMATION

JP Medical 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company continues to have minimal expenditure and the directors have concluded that the company has sufficient resources available to continue trading for the next twelve months. The directors will continue to take steps to maintain continuity of the business. Accordingly, they consider it appropriate to continue to adopt the going concern basis in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,179

18,179

Other debtors

2,367

1,747

20,546

19,926

Trade debtors include an amount due from the parent company.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,447

5,836

Other creditors

22,666

41,179

29,113

47,015

Other creditors include an amount due to parent company which is unsecured, interest free and repayable on demand.

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Rashmin Shah (Senior Statutory Auditor)

for and on behalf of Parker Cavendish

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption in Financial Reporting Standard 102 from the requirement to disclose related party transactions with wholly owned subsidiaries within the group.

8.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

9.	ULTIMATE PARENT COMPANY

The company is a wholly owned subsidiary undertaking of Jaypee Brothers Medical Publishers Pvt. Ltd, a company incorporated in India. The registered office and business address of the parent undertaking is 4841/ A, Plot No. 22, H. No. 24, Second Floor, Ansari Road, Daryaganj, Delhi, India.

The smallest group in which the results of the company are consolidated is Jaypee Brothers Medical Publishers Pvt. Ltd.