REGISTERED NUMBER: 01934897 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Japan England International Services

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Sano

Ms C Zhu

SECRETARY:

Mr S Lau

REGISTERED OFFICE:

3rd Floor

14 Austin Friars

London

EC2N 2HE

REGISTERED NUMBER:

01934897 (England and Wales)

ACCOUNTANT:

PR Hartley

PO Box 27075

London

N2 0FZ

FIXED ASSETS

Investments

4

434,683

434,683

CURRENT ASSETS

Debtors

5

97,220

58,908

Cash at bank

27,786

24,997

125,006

83,905

CREDITORS

Amounts falling due within one year

6

10,540

7,747

NET CURRENT ASSETS

114,466

76,158

TOTAL ASSETS LESS CURRENT LIABILITIES

549,149

510,841

CAPITAL AND RESERVES

Called up share capital

7

200,000

200,000

Share premium

27,500

27,500

Special reserves

25,047

25,047

Retained earnings

296,602

258,294

SHAREHOLDERS' FUNDS

549,149

510,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Mr K Sano - Director

1.	STATUTORY INFORMATION

Japan England International Services 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.

Preparation of consolidated financial statements

The company and its subsidiaries combined meet the size exemption criteria for a group and the company is therefore exempt from the requirement to prepare consolidated financial statements by virtue of Section 297 of the Companies Act 2014. Consequently, these financial statements deal with the results of the company as a single entity.

Turnover

Turnover represents the total value of management services rendered during the year.

On 1 January 2006 the company transferred over the insurance broking business to its subsidiary company, Japan England Insurance Brokers Limited.

Investments in subsidiaries

Investments in subsidiary and associate undertakings are recognised at cost less impairment.

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.

Deferred tax

Deferred taxation is recognised as a liability or asset if transactions or events that give the company an obligation to pay more tax or a right to pay less tax in the future have occurred by the balance sheet date in accordance with FRS 19.

Hire purchase and leasing commitments

Rentals payable under operating leases are taken to the income statement on a straight line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

434,683

NET BOOK VALUE

At 31 December 2025

434,683

At 31 December 2024

434,683

Cost or valuation at 31 December 2025 is represented by:

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

Valuation in 2017

230,000

-

230,000

Valuation in 2017

-

20,894

20,894

Valuation in 2019

64,500

-

64,500

Valuation in 2021

40,183

(20,894

)

19,289

Valuation in 2024

100,000

-

100,000

434,683

-

434,683

The following were the subsidiaries at the balance sheet date:

Subsidiary undertakings

Description and proportion of share capital owned

Country of Incorporation

Nature of business

Japan England Insurance Brokers Limited

Ordinary 78%

GB

Insurance Broking

Korean Insurance Brokers Limited

Ordinary 100%

GB

Dormant

Asia Insurance Brokers Limited

Ordinary 100%

GB

Dormant

Japan Insurance Brokers Limited

Ordinary 100%

GB

Dormant

The company has not opted to prepare group accounts as allowed by s.398 of the Companies Act 2006.

Financial information summary - subsidiary undertakings and participating interest:

Aggregate Capital and reserves at last accounting date

Results for the last financial period

£

£

Japan England Insurance Brokers Limited

1,010,347

76,489

=======

======

The company holds 61.11% of the share capital in JIN (Japan) Limited in the sum of £19,289. At the last accounting date net assets were £152,583 and profit before tax amounted to £46,428.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

66,443

26,773

Amounts owed by related undertakings

29,720

31,467

Other debtors

912

123

Prepayments

145

545

97,220

58,908

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to participating interests

2,169

-

Tax

6,751

6,310

Other creditors

-

117

Accrued expenses

1,620

1,320

10,540

7,747

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200,000

Ordinary

£1

200,000

200,000

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K Sano.