REGISTERED NUMBER: 11200347 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Akt Health Communications Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr T J Cockroft

Mrs A S Ilankovan

Mrs C E Jones

REGISTERED OFFICE:

8 Progress Business Centre

Whittle Parkway

Slough

Berkshire

SL1 6DQ

REGISTERED NUMBER:

11200347 (England and Wales)

SENIOR STATUTORY AUDITOR:

Thomas Hornbuckle BA(Hons) FCA

INDEPENDENT AUDITORS:

WP Audit Services LLP

Chancery Place

50 Brown Street

Manchester

M2 2JG

FIXED ASSETS

Tangible assets

4

19,997

15,995

CURRENT ASSETS

Debtors

5

1,903,932

788,707

Cash and cash equivalents

659,174

1,104,949

2,563,106

1,893,656

CREDITORS

Amounts falling due within one year

6

(1,398,608

)

(1,367,761

)

NET CURRENT ASSETS

1,164,498

525,895

TOTAL ASSETS LESS CURRENT LIABILITIES

1,184,495

541,890

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Other reserves

177,841

177,841

Retained earnings

976,654

334,049

SHAREHOLDERS' FUNDS

1,184,495

541,890

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 25 June 2026 and were signed on its behalf by:

Mrs C E Jones - Director

1.	STATUTORY INFORMATION

Akt Health Communications Ltd 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 FRS 102 “The Financial Reporting

Standard applicable in the UK and Republic of Ireland (IFRS 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.

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, United States

Turnover

Turnover (revenue) 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. Revenue 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, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

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:

Computers: Straight line over 3 years

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

21,463

Additions

12,837

At 31 December 2025

34,300

DEPRECIATION

At 1 January 2025

5,468

Charge for year

8,835

At 31 December 2025

14,303

NET BOOK VALUE

At 31 December 2025

19,997

At 31 December 2024

15,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,069,082

641,975

Amounts owed by group undertakings

772,381

62,850

Other debtors

62,469

83,882

1,903,932

788,707

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

44,088

31,097

Amounts owed to group undertakings

-

346,386

Taxation and social security

443,959

221,821

Other creditors

910,561

768,457

1,398,608

1,367,761

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

119,464

120,552

Between one and five years

162,400

40,664

281,864

161,216

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Thomas Hornbuckle BA(Hons) FCA (Senior Statutory Auditor)

for and on behalf of WP Audit Services LLP

9.	CONTROLLING PARTY

The company's UK parent undertaking is JPA Europe Limited. It has included the company in its group

financial statements, copies of which can be obtained from The Registrar of Companies, Companies House,

Crown Way, Cardiff, CF4 3UZ.

The company's ultimate parent undertaking and controlling party is JPA Parent, LLC, which is

incorporated in the USA. Copies of its group financial statements which include the company are available

from1101 Connecticut Ave NW, Suite 600, Washington, DC 20036,United States.