JOHN PRICE AND PARTNERS LTD

Company Registration Number:
10741900 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2026

Period of accounts

Start date: 01 May 2025

End date: 30 April 2026

JOHN PRICE AND PARTNERS LTD

Contents of the Financial Statements

for the Period Ended 30 April 2026

Balance sheet
Notes

JOHN PRICE AND PARTNERS LTD

Balance sheet

As at 30 April 2026


Notes
2026
2025


£
£
Called up share capital not paid: 0 1,100,000
Fixed assets
Intangible assets: 3 5,000,000 0
Investments: 4 4,532,000 4,532,000
Total fixed assets: 9,532,000 4,532,000
Current assets
Investments: 5 324,670 324,670
Total current assets: 324,670 324,670
Net current assets (liabilities): 324,670 324,670
Total assets less current liabilities: 9,856,670 5,956,670
Total net assets (liabilities): 9,856,670 5,956,670
Capital and reserves
Called up share capital: 1,100,000 1,100,000
Revaluation reserve:65,000,0000
Other reserves: 3,756,670 4,856,670
Shareholders funds: 9,856,670 5,956,670

The notes form part of these financial statements

JOHN PRICE AND PARTNERS LTD

Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 June 2026
and signed on behalf of the board by:

Name: Denis J. COUMAT
Status: Director

The notes form part of these financial statements

JOHN PRICE AND PARTNERS LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

Intangible fixed assets and amortisation policy

Intangible fixed assets Intangible assets are measured at cost less accumulated amortisation and impairment. Cost includes the fair value of consideration given for acquisition of patents and intellectual property contributed as capital contribution. Patents are amortised on a straight line basis over their estimated useful economic life of 10 years. The useful life is based on the remaining patent protection period and expected commercial exploitation. At each balance sheet date the company reviews the carrying value of intangible assets for impairment if events or changes in circumstances indicate the carrying value may not be recoverable

JOHN PRICE AND PARTNERS LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

2. Employees

2026 2025
Average number of employees during the period 0 0

JOHN PRICE AND PARTNERS LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Intangible Assets

Total
Cost £
At 01 May 2025 0
Additions 5,000,000
At 30 April 2026 5,000,000
Amortisation
At 01 May 2025 0
Charge for year 0
At 30 April 2026 0
Net book value
At 30 April 2026 5,000,000
At 30 April 2025 0

COST: At 1 May 2025 £0. Additions in year - Patents contributed as capital contribution at fair value (independent valuation) £5,000,000. At 30 April 2026 £5,000,000. AMORTISATION: At 1 May 2025 £0. Charge for year £0 (asset contributed at year end, amortisation commences 1 May 2026). At 30 April 2026 £0. NET BOOK VALUE: At 30 April 2026 £5,000,000. At 30 April 2025 £0. Details: Patents relate to real world assets tokenization software. Valued by Independent Valuer, at £5,000,000. Useful economic life 10 years. Annual amortisation £500,000 from FY2027. No impairment provision required at balance sheet date.

JOHN PRICE AND PARTNERS LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Fixed investments

Investments £4,532,000 comprise long term financial instruments, equities and hard assets held at fair value / cost.

JOHN PRICE AND PARTNERS LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Current investments

Current investments £324,670 comprise marketable securities and short term financial instruments

JOHN PRICE AND PARTNERS LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

6. Revaluation reserve

2026
£
Balance at 01 May 2025 0
Surplus or deficit after revaluation 5,000,000
Balance at 30 April 2026 5,000,000

Other reserves: At 1 May 2025 £4,856,670 (amended). Capitalisation to pay up unpaid capital £1,100,000 deducted. At 30 April 2026 £3,756,670. Capital contribution reserve: At 1 May 2025 £0. Additions - Patents contributed at fair value £5,000,000. At 30 April 2026 £5,000,000. This reserve is non-distributable. Total reserves at 30 April 2026 £8,756,670.