ACCOUNTS - Final Accounts preparation

Registered number: 14408554

JBP GROUP HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

JBP GROUP HOLDINGS LTD

CONTENTS

	Page
Accountants' Report	1
Balance Sheet	2 - 3
Notes to the Financial Statements	4 - 5

JBP GROUP HOLDINGS LTD

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF JBP GROUP HOLDINGS LTD
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JBP Group Holdings Ltd for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of JBP Group Holdings Ltd in accordance with the terms of our engagement letter dated 11 January 2023. Our work has been undertaken solely to prepare for your approval the financial statements of JBP Group Holdings Ltd and state those matters that we have agreed to state to the director of JBP Group Holdings Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JBP Group Holdings Ltd and its director for our work or for this report.

It is your duty to ensure that JBP Group Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JBP Group Holdings Ltd. You consider that JBP Group Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of JBP Group Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

9 December 2025

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JBP GROUP HOLDINGS LTD

REGISTERED NUMBER: 14408554

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		200		200
			200		200

Creditors: amounts falling due within one year	5	(1,077)		(759)
Net current liabilities			(1,077)		(759)
Total assets less current liabilities			(877)		(559)

Net liabilities			(877)		(559)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(977)	(659)
		(877)	(559)

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JBP GROUP HOLDINGS LTD

REGISTERED NUMBER: 14408554

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 December 2025.

................................................

Mr J Bridges

Director

The notes on pages 4 to 5 form part of these financial statements.

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JBP GROUP HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

The company is a private United Kingdom company limited by shares. It is both incorporated and domiciled in England and Wales, registration number 14408554. It's registered address is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The company's principle activity is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.4

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

3.	Employees
	The average monthly number of employees, including the director, during the year was 1 (2024: 1).

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JBP GROUP HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 April 2024	200
	At 31 March 2025	200

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts due to group companies	200	200
Other creditors	499	139
Accruals and deferred income	378	420
	1,077	759

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

80 Ordinary A shares of £1.00 each	80	80
10 Ordinary B shares of £1.00 each	10	10
10 Ordinary C shares of £1.00 each	10	10

	100	100

7.	Related party transactions
	The balance on the director's loan account as at 31 March 2025 was £499 (2024: £139) owing to the director from the company as included in note 5 above. The loan is interest free and repayable on demand.

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