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REGISTERED NUMBER: 01450240 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| JPR ELECTRONICS LIMITED |

| JPR ELECTRONICS LIMITED (REGISTERED NUMBER: 01450240) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Report of the Accountants | 6 |

| JPR ELECTRONICS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | M Jacques

| P Raynor

| REGISTERED OFFICE: | Unit 4

| Circle Business Centre

| Blackburn Road

| Dunstable

| Bedfordshire

| LU5 5DD

| REGISTERED NUMBER: | 01450240 (England and Wales)

| ACCOUNTANTS: | LBCA Ltd

| 1 Waterside

| Station Road

| Harpenden

| Hertfordshire

| AL5 4US

| JPR ELECTRONICS LIMITED (REGISTERED NUMBER: 01450240) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,916 |  | 4,883 |  |

Tangible assets | 5 | 5,728 |  | 6,122 |  |

9,644 |  | 11,005 |  |

CURRENT ASSETS

Stocks | 593,190 |  | 571,432 |  |

Debtors | 6 | 1,720,303 |  | 1,725,238 |  |

Cash at bank and in hand | 2,471 |  | 14,645 |  |

2,315,964 |  | 2,311,315 |  |

CREDITORS

Amounts falling due within one year | 7 | 807,958 |  | 859,973 |  |

NET CURRENT ASSETS | 1,508,006 |  | 1,451,342 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,517,650 |  | 1,462,347 |  |

PROVISIONS FOR LIABILITIES | 325 |  | 296 |  |

NET ASSETS | 1,517,325 |  | 1,462,051 |  |

CAPITAL AND RESERVES

Called up share capital | 7,500 |  | 7,500 |  |

Retained earnings | 1,509,825 |  | 1,454,551 |  |

SHAREHOLDERS' FUNDS | 1,517,325 |  | 1,462,051 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

M Jacques - Director

| JPR ELECTRONICS LIMITED (REGISTERED NUMBER: 01450240) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| JPR Electronics Limited 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

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| JPR ELECTRONICS LIMITED (REGISTERED NUMBER: 01450240) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Factoring

| The company factors its contracted sales. The gross amount of the debts are shown as Trade Debtors and the factored amounts are included under creditors due within one year.

| Employee benefit

| Employee benefits are recognised as an expense in the period in which they are incurred.

| Employee entitlements to annual leave are recognised when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 11 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 May 2024 | 19,170 |  |

| Assets acquired | 1,650 |  |

| At 30 April 2025 | 20,820 |  |

| AMORTISATION

| At 1 May 2024 | 14,287 |  |

| Charge for year | 2,617 |  |

| At 30 April 2025 | 16,904 |  |

| NET BOOK VALUE

| At 30 April 2025 | 3,916 |  |

| At 30 April 2024 | 4,883 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 196,936 |  | 48,509 |  | 129,030 |  | 374,475 |  |

| Additions | - |  | 1,191 |  | 2,344 |  | 3,535 |  |

| At 30 April 2025 | 196,936 |  | 49,700 |  | 131,374 |  | 378,010 |  |

| DEPRECIATION

| At 1 May 2024 | 196,191 |  | 47,286 |  | 124,876 |  | 368,353 |  |

| Charge for year | 187 |  | 603 |  | 3,139 |  | 3,929 |  |

| At 30 April 2025 | 196,378 |  | 47,889 |  | 128,015 |  | 372,282 |  |

| NET BOOK VALUE

| At 30 April 2025 | 558 |  | 1,811 |  | 3,359 |  | 5,728 |  |

| At 30 April 2024 | 745 |  | 1,223 |  | 4,154 |  | 6,122 |  |

| JPR ELECTRONICS LIMITED (REGISTERED NUMBER: 01450240) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 407,286 |  | 412,191 |  |

| Other debtors | 1,313,017 |  | 1,313,047 |  |

1,720,303 |  | 1,725,238 |  |

| Factored debts included within Trade Debtors total £392,202 (2024: £364,525).

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 278,718 |  | 342,536 |  |

| Taxation and social security | 155,171 |  | 175,799 |  |

| Other creditors | 374,069 |  | 341,638 |  |

807,958 |  | 859,973 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other creditors | 314,215 |  | 281,020 |  |

| The bank have a fixed and floating charge.

9. | CONTINGENT LIABILITIES

| The company entered into a Customs and Excise deferment guarantee of £30,000 on 1st October 1997.

10. | OTHER FINANCIAL COMMITMENTS

| The company entered into a commitments after the balance sheet date of £350,000 (2024: £44,707).

| JPR ELECTRONICS LIMITED |

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

JPR ELECTRONICS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

LBCA Ltd

1 Waterside

Station Road

Harpenden

Hertfordshire

AL5 4US

20 January 2026