IRIS Accounts Production v26.1.10.61 10741779 Board of Directors 1.3.25 28.2.26 28.2.26 0 0 false true false false true false Fair value model Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10741779 2025-02-28 10741779 2026-02-28 10741779 2025-03-01 2026-02-28 10741779 2024-02-29 10741779 2024-03-01 2025-02-28 10741779 2025-02-28 10741779 ns15:EnglandWales 2025-03-01 2026-02-28 10741779 ns14:PoundSterling 2025-03-01 2026-02-28 10741779 ns10:Director1 2025-03-01 2026-02-28 10741779 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10741779 ns10:SmallEntities 2025-03-01 2026-02-28 10741779 ns10:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10741779 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 10741779 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10741779 ns10:FullAccounts 2025-03-01 2026-02-28 10741779 ns10:OrdinaryShareClass1 2025-03-01 2026-02-28 10741779 ns10:Director2 2025-03-01 2026-02-28 10741779 ns10:RegisteredOffice 2025-03-01 2026-02-28 10741779 ns5:CurrentFinancialInstruments 2026-02-28 10741779 ns5:CurrentFinancialInstruments 2025-02-28 10741779 ns5:Non-currentFinancialInstruments 2026-02-28 10741779 ns5:Non-currentFinancialInstruments 2025-02-28 10741779 ns5:ShareCapital 2026-02-28 10741779 ns5:ShareCapital 2025-02-28 10741779 ns5:FurtherSpecificReserve3ComponentTotalEquity 2026-02-28 10741779 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-02-28 10741779 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 10741779 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 10741779 ns5:FurnitureFittings 2025-02-28 10741779 ns5:FurnitureFittings 2026-02-28 10741779 ns5:FurnitureFittings 2025-02-28 10741779 ns5:CostValuation 2026-02-28 10741779 ns10:OrdinaryShareClass1 2026-02-28 10741779 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-02-28

REGISTERED NUMBER: 10741779 (England and Wales)

| JP ACQUISITIONS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28TH FEBRUARY 2026 |

| JP ACQUISITIONS LIMITED (REGISTERED NUMBER: 10741779) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| JP ACQUISITIONS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTORS: | L A Loat

| J Pinn

| REGISTERED OFFICE: | 51 St. Agatha Road

| Cardiff

| CF14 4EA

| REGISTERED NUMBER: | 10741779 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| JP ACQUISITIONS LIMITED (REGISTERED NUMBER: 10741779) |

STATEMENT OF FINANCIAL POSITION

28TH FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 50 |  | 50 |  |

Investment property | 6 | 2,133,103 |  | 2,133,103 |  |

2,133,153 |  | 2,133,153 |  |

CURRENT ASSETS

Debtors | 7 | 937,340 |  | 826,995 |  |

Cash at bank | 1,762 |  | 1,729 |  |

939,102 |  | 828,724 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,338,776 |  | 1,142,265 |  |

NET CURRENT LIABILITIES | (399,674 | ) | (313,541 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,733,479 |  | 1,819,612 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (566,308 | ) | (820,808 | ) |

PROVISIONS FOR LIABILITIES | (65,604 | ) | (65,604 | ) |

NET ASSETS | 1,101,567 |  | 933,200 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Fair value reserve | 12 | 196,813 |  | 196,813 |  |

Retained earnings | 904,654 |  | 736,287 |  |

SHAREHOLDERS' FUNDS | 1,101,567 |  | 933,200 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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.

| JP ACQUISITIONS LIMITED (REGISTERED NUMBER: 10741779) |

STATEMENT OF FINANCIAL POSITION - continued

28TH FEBRUARY 2026

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 Income and Retained Earnings has not been delivered.

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

J Pinn - Director

| JP ACQUISITIONS LIMITED (REGISTERED NUMBER: 10741779) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| JP Acquisitions 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.

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 as modified by the revaluation of certain assets.

| Turnover

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

| Tangible fixed assets

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

| Fixtures and fittings - 25% Straight line

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

| JP ACQUISITIONS LIMITED (REGISTERED NUMBER: 10741779) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1st March 2025

| and 28th February 2026 | 6,421 |  |

| DEPRECIATION

| At 1st March 2025

| and 28th February 2026 | 6,421 |  |

| NET BOOK VALUE

| At 28th February 2026 | - |  |

| At 28th February 2025 | - |  |

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1st March 2025

| and 28th February 2026 | 50 |  |

| NET BOOK VALUE

| At 28th February 2026 | 50 |  |

| At 28th February 2025 | 50 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st March 2025

| and 28th February 2026 | 2,133,103 |  |

| NET BOOK VALUE

| At 28th February 2026 | 2,133,103 |  |

| At 28th February 2025 | 2,133,103 |  |

| Fair value at 28th February 2026 is represented by:

£ |

| Valuation in 2024 | 262,417 |  |

| Cost | 1,870,686 |  |

2,133,103 |  |

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

2026 | 2025 |

£ | £ |

| Amounts owed by associates | 937,340 |  | 826,995 |  |

| JP ACQUISITIONS LIMITED (REGISTERED NUMBER: 10741779) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 2,000 |  | 6,000 |  |

| Taxation and social security | 56,123 |  | 58,568 |  |

| Other creditors | 1,280,653 |  | 1,077,697 |  |

1,338,776 |  | 1,142,265 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 566,308 |  | 820,808 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank Loans | 566,308 |  | 818,808 |  |

| The secured debts are secured by fixed charges on the assets to which they relate.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary shares | 1 | 100 |  | 100 |  |

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st March 2025

| and 28th February 2026 | 196,813 |  |

13. | RELATED PARTY DISCLOSURES

| As at the year end JP Acquisitions Limited owed £792,512 (2025 - £867,327) to companies under common control.

| During the year JP Acquisitions Limited was invoiced £48,000 (2025 - £15,000) by a company under common control.