JPMG Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11112752

JPMG Holdings Limited

Unaudited financial statements

31 March 2025

JPMG Holdings Limited

Statement of financial position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		650,000		650,000

Creditors: Amounts falling due within one year	6	( 440,780)		( 440,780)
		---------		---------
Net current liabilities			( 440,780)		( 440,780)
			---------		---------
Total assets less current liabilities			209,220		209,220

Provisions

Taxation including deferred tax	( 54,621)	( 54,621)
	---------	---------
Net assets	154,599	154,599
	---------	---------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	163,862	163,862
Profit and loss account	( 9,363)	( 9,363)
	---------	---------
Shareholders funds	154,599	154,599
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

J M Greig

Director

Company registration number: 11112752

JPMG Holdings Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 Sovereign Centre, Farthing Road, Ipswich, IP1 5AP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

4. Employee numbers

The average number of employees during the year was 2 (2024: 2 ).

5. Tangible assets

	Freehold property
	£
Cost
At 1 April 2024 and 31 March 2025	650,000
	---------
Depreciation
At 1 April 2024 and 31 March 2025	–
	---------
Carrying amount
At 31 March 2025	650,000
	---------
At 31 March 2024	650,000
	---------

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Freehold property
	£
At 31 March 2025
Aggregate cost	431,517
Aggregate depreciation	–
	---------
Carrying value	431,517
	---------

At 31 March 2024
Aggregate cost	431,517
Aggregate depreciation	–
	---------
Carrying value	431,517
	---------

6. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Other creditors	440,780	440,780
	---------	---------