Company registration number 08574658 (England and Wales)
JPA EUROPE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
JPA EUROPE LIMITED
COMPANY INFORMATION
Director
C Jones
Company number
08574658
Registered office
8 Progress Business Centre
Whittle Parkway
Slough
Berkshire
SL1 6DQ
Auditors
WP Audit Services LLP
Chancery House
30 St Johns Road
Woking
United Kingdom
GU21 7SA
JPA EUROPE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
JPA EUROPE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
5,238
Investments
4
7,731,707
7,731,707
7,731,707
7,736,945
Current assets
Debtors
5
223,159
589,318
Cash at bank and in hand
155,124
194,501
378,283
783,819
Creditors: amounts falling due within one year
6
(5,696,514)
(6,047,473)
Net current liabilities
(5,318,231)
(5,263,654)
Net assets
2,413,476
2,473,291
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
2,413,475
2,473,290
Total equity
2,413,476
2,473,291

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 July 2026
C Jones
Director
Company registration number 08574658 (England and Wales)
JPA EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

JPA Europe Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Progress Business Centre, Whittle Parkway, Slough, Berkshire, SL1 6DQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The company is a parent company but has not prepared consolidated financial statements as it qualifies for the small-companies exemption from consolidation under section 400 of the Companies Act 2006.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of JPA Health Holdings Inc. These consolidated financial statements are available from its registered office, 1101 Connecticut Ave, Nw, Suite 600, Washington, Dc 20036, Washington, United States.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements true.

1.3
Turnover

Turnover comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Turnover is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, turnover is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

JPA EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
14% Straight line
Computers
20% Straight line
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

JPA EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
7
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
15,484
Disposals
(6,784)
At 31 December 2025
8,700
Depreciation and impairment
At 1 January 2025
10,246
Depreciation charged in the year
2,558
Eliminated in respect of disposals
(4,104)
At 31 December 2025
8,700
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
5,238
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
7,731,707
7,731,707

On 30 June 2024, JPA Europe Limited acquired 100% of the issued share capital of AKT Health Communications Ltd, thereby obtaining control of AKT Health Communications Ltd.

In the financial statements, the investment in AKT Health Communications Ltd is accounted for at cost less impairment, in accordance with Section 9 “Consolidated and Separate Financial Statements” and Section 1A of FRS 102.

JPA EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
151,615
Amounts owed by group undertakings
199,491
434,476
Other debtors
23,668
3,227
223,159
589,318
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,575
5,376
Amounts owed to group undertakings
5,666,498
5,564,731
Taxation and social security
-
0
68,690
Other creditors
28,441
408,676
5,696,514
6,047,473
7
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
-
6,490
In two to five years
-
0
-
0
-
6,490
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Thomas Hornbuckle BA(Hons) FCA
Statutory Auditor:
WP Audit Services LLP
Date of audit report:
16 July 2026
JPA EUROPE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
9
Parent company

The company’s immediate parent is Jones Public Affairs LLC. It has included the company in its group financial statements, copies of which can be obtained from its registered office, 1101 Connecticut Ave, Nw, Suite 600, Washington, Dc 20036, Washington, United States.

The company’s ultimate parent undertaking and controlling party is JPA Parent, LLC, which is incorporated in the United States. Copies of its group financial statements which include the company are available from its registered office, 1101 Connecticut Ave, Nw, Suite 600, Washington, Dc 20036, Washington, United States.

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