JGP Company Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

JGP Company Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15754504 . The registered office is 5 Town Hall Street, Grimsby, North East Lincolnshire, DN31 1HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No Depreciation
Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Straight Line

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JGP Company Holdings Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 30 June 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 55

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	-
Additions	223,070

As at 30 June 2025	223,070

Amortisation
As at 1 June 2024	-
Provided during the period	16,730

As at 30 June 2025	16,730

...CONTINUED

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JGP Company Holdings Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 30 June 2025

Net Book Value
As at 30 June 2025	206,340

As at 1 June 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	-	-	-	-	-
Additions	655,000	10,323	38,960	21,434	725,717

As at 30 June 2025	655,000	10,323	38,960	21,434	725,717

Depreciation
As at 1 June 2024	-	-	-	-	-
Provided during the period	-	779	4,329	3,949	9,057

As at 30 June 2025	-	779	4,329	3,949	9,057

Net Book Value
As at 30 June 2025	655,000	9,544	34,631	17,485	716,660

As at 1 June 2024	-	-	-	-	-

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2024	-
Additions	400

As at 30 June 2025	400

Provision
As at 1 June 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	400

As at 1 June 2024	-

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JGP Company Holdings Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 30 June 2025

7. Debtors

	30 June 2025
	£
Due within one year
Amounts owed by group undertakings	139,046
Other debtors	47,414

	186,460

8. Creditors: Amounts Falling Due Within One Year

	30 June 2025
	£
Trade creditors	31,154
Bank loans and overdrafts	12,089
Other creditors	172,829
Taxation and social security	75,009

	291,081

9. Creditors: Amounts Falling Due After More Than One Year

	30 June 2025
	£
Bank loans	135,880
Amounts owed to group undertakings	80,848
Other creditors	568,069

	784,797

10. Share Capital

	30 June 2025
Allotted, called up and fully paid	£
1,000 Ordinary Shares of £ 1.00 each	1,000


Shares issued during the period:	£
1,000 Ordinary Shares of £ 1.00 each	1,000

11. Related Party Transactions

Jackson, Green and Preston Estate Agents And Property Management Limited

A Company which is owned by JGP Company Holdings Limited where Mr Kevin Broadhurst and Mrs Rachel Hobson are also directors.

...CONTINUED

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JGP Company Holdings Limited

Notes to the Financial Statements (continued)

For the Period 1 June 2024 to 30 June 2025

11. Related Party Transactions - continued

At the balance sheet date, the amount owed by JGP Company Holdings Limited to the above company was £73,228.69.

During the year, the company made supplies of £987,743.56 to the above company and purchased goods of £62,465.99.

JGP Property Maintenance Limited

A Company which is owned by JGP Company Holdings Limited where Mr Kevin Broadhurst and Mrs Rachel Hobson are also directors.

At the balance sheet date, the amount owed to JGP Company Holdings Limited by the above company was £134,312.25.

During the year, the company made supplies of £396,762.40 to the above company and purchased goods of £NIL.

Jackson, Green and Preston Surveyors Limited

A Company which is owned by JGP Company Holdings Limited where Mr Kevin Broadhurst and Mrs Rachel Hobson are also directors.

At the balance sheet date, the amount owed by JGP Company Holdings Limited to the above company was £7,619.06.

During the year, the company made supplies of £174,470.55 to the above company and purchased goods of £NIL.

Jackson, Green and Preston Auctioneers Limited

A Company which is owned by JGP Company Holdings Limited where Mr Kevin Broadhurst and Mrs Rachel Hobson are also directors.

At the balance sheet date, the amount owed to JGP Company Holdings Limited by the above company was £4,733.94.

During the year, the company made supplies of £48,793.29 to the above company and purchased goods of £NIL.

Goudes Limited

A company which Mr Kevin Broadhurst and Mrs Rachel Hobson are also directors and shareholders.

At the balance sheet date, the amount owed by JGP Company Holdings Limited to the above company was £133,528.46.

During the year, the company made supplies of £NIL to the above company and purchased goods of £NIL.

Leasegevity Limited

A company which Mr Kevin Broadhurst and Mrs Rachel Hobson are also directors and shareholders.

At the balance sheet date, the amount owed by JGP Company Holdings Limited to the above company was £14,720.45.

During the year, the company made supplies of £NIL to the above company and purchased goods of £NIL.

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		30 June 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		206,340
Tangible Assets	5		716,660
Investments	6		400

			923,400
CURRENT ASSETS
Debtors	7	186,460
Cash at bank and in hand		5,881

		192,341
Creditors: Amounts Falling Due Within One Year	8	(291,081 )

NET CURRENT ASSETS (LIABILITIES)			(98,740 )

TOTAL ASSETS LESS CURRENT LIABILITIES			824,660

Creditors: Amounts Falling Due After More Than One Year	9		(784,797 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,695 )

NET ASSETS			37,168

CAPITAL AND RESERVES
Called up share capital	10		1,000
Profit and Loss Account			36,168

SHAREHOLDERS' FUNDS			37,168

Mr Kevin Broadhurst Director	Mrs Rachel Hobson Director
10 November 2025