BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of an investment holding company. 27 March 2026 1 1 NI719808 2025-09-30 NI719808 2024-09-30 NI719808 2023-09-30 NI719808 2024-10-01 2025-09-30 NI719808 2023-10-01 2024-09-30 NI719808 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI719808 uk-curr:PoundSterling 2024-10-01 2025-09-30 NI719808 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI719808 uk-bus:FullAccounts 2024-10-01 2025-09-30 NI719808 uk-bus:Director1 2024-10-01 2025-09-30 NI719808 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 NI719808 uk-bus:Agent1 2024-10-01 2025-09-30 NI719808 uk-core:ShareCapital 2025-09-30 NI719808 uk-core:ShareCapital 2024-09-30 NI719808 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI719808 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 NI719808 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 NI719808 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 NI719808 uk-bus:FRS102 2024-10-01 2025-09-30 NI719808 uk-core:CostValuation 2025-09-30 NI719808 uk-core:CurrentFinancialInstruments 2025-09-30 NI719808 uk-core:CurrentFinancialInstruments 2024-09-30 NI719808 uk-core:WithinOneYear 2025-09-30 NI719808 uk-core:WithinOneYear 2024-09-30 NI719808 2024-10-01 2025-09-30 NI719808 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI719808

JPN Logistics Holdings Limited

Unaudited Financial Statements

for the financial year ended 30 September 2025

JPN Logistics Holdings Limited

DIRECTOR AND OTHER INFORMATION

Director | Philip Nugent
Company Registration Number | NI719808
Registered Office and Business Address | Unit 26
| 20 Glenavy Road
| Moira
| Lisburn
| BT67 0LT
| United Kingdom
Accountants | MG accountants
| (Portadown)
| 25-27 Carleton Street
| Portadown
| BT623EP

JPN Logistics Holdings Limited

Company Registration Number: NI719808

BALANCE SHEET

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Investments |  | 4 | 169,000 |  | 169,000
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 100 |  | 100
Creditors: amounts falling due within one year |  | 6 | (20,200) |  | (25,100)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (20,100) |  | (25,000)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 148,900 |  | 144,000
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 84,600 |  | 84,600
Retained earnings |  |  | 64,300 |  | 59,400
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 148,900 |  | 144,000
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 27 March 2026

________________________________ |  |  |  |  |
Philip Nugent |  |  |  |  |
Director |  |  |  |  |

JPN Logistics Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| JPN Logistics Holdings Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI719808. The registered office of the company is Unit 26, 20 Glenavy Road, Moira, Lisburn, BT67 0LT, United Kingdom which is also the principal place of business of the company. The principal activity of the company is that of an investment holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial period was 1, (Aug 24 - 1).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| At 30 September 2025 | 169,000 | 169,000
|  | ───────── | ─────────
| Net book value
| At 30 September 2025 | 169,000 | 169,000
|  | ═════════ | ═════════
| At 30 September 2024 | 169,000 | 169,000
|  | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Other debtors | 100 | 100
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | - | 600
| Amounts owed to group undertakings | 6,823 | 4,500
| Director's current account | 2,677 | -
| Other creditors | 10,000 | 20,000
| Accruals | 700 | -
|  | ───────── | ─────────
|  | 20,200 | 25,100
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial year-ended 30 September 2025.

8. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.