John Holt: Quarter 5 - financial statement… (NSENG:JOHNHOLT)

JOHN HOLT PLC
CONSOLIDATED AND SEPARATE STATEMENTS OF PROFIT OR LOSS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
		Group		Com
		2025	2024	2025
	Notes	N'm	N'm	N'm
Revenue	11	1,449	3,153	1,449
Cost of sales	12	(1,130)	(2,537)	(1,128)
Gross profit		319	616	321
Other operating income	13	820	4,760	593
Foreign exchange gain/(loss)	14	70	(2,041)	70
Distribution expenses	15	(190)	(187)	(190)
Administrative expenses	16	(427)	(370)	(425)
Profit from operating activities		592	2,778	369
Finance income	17.1	-	5	-
Finance costs	17.2	(228)	(210)	(228)
Net finance costs		(228)	(205)	(228)
Profit before taxation	18	364	2,573	141
Tax Expense		(7)	(22)	(7)
Deferred tax released/(charged)	19.1	112	(77)	19
Profit for the year after tax		469	2,474	153
Profit for the year attributable to:
Owners of the parent		469	2,474	153
Non-controlling interest		-	-	-
		469	2,474	153
(Loss)/earnings per share attributable to the ordinary equity holders of the parent (Kobo)	18.1	120	634	39

JOHN HOLT PLC
CONSOLIDATED AND SEPARATE STATEMENTS OF FINANCIAL POSITION
FOR THE YEAR ENDED 30 SEPTEMBER 2025
		Group		Com
		2025	2024	2025
Assets	Notes	N'm	N'm	N'm
Non-current assets
Property, plant and equipment	20	262	2,660	262
Investment properties	21	7,259	4,350	4,101
Investment in subsidiaries	23	-	-	15
Financial assets at fair value through profit or loss	24.1	187	78	187
Total non-current assets		7,708	7,088	4,565	#
Current assets
Inventories	25	211	237	211
Trade and other receivables	26	1,585	1,526	1,585
Cash and cash equivalents	27	236	22	236
Due from related party	31.2	-	-	110
Total current assets		2,032	1,785	2,142
TOTAL ASSETS		9,740	8,873	6,707
Liabilities and equity
Non-current liabilities
Deferred taxation	22	285	397	0
Loans and borrowings	29	39	271	39
Due to related parties	31.1	872	942	872
Total non-current liabilities		1,196	1,610	911
Current liabilities
Trade and other payables	22	2,287	1,777	2,219
Loans and borrowings	29	745	480	745
Employee benefits	31.1	76	45	76
Taxation payable	19.2	170	163	92
Total current liabilities		3,278	2,466	3,132
Total Liabilities		4,474	4,076	4,043
Equity and reserves
Share capital	32	195	195	195
Revaluation Reserve	33	-	1,397	-
Revenue reserve	34	5,071	3,205	2,469
Total equity		5,266	4,797	2,664

JOHN HOLT PLC
CONSOLIDATED AND SEPARATE STATEMENTS OF OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2025
		Group		Com
		2025	2024	2025
Notes		N'm	N'm	N'm
Profit after taxation		469	2,474	153
Other comprehensive income:
Items that will not be reclassified subsequently to profit or loss
Surplus on revaluation of property, plant and equipment net of tax	33.1	-	400	-
Items that may be reclassified subsequently to profit or loss		-	-	-
Total other comprehensive income		-	400	-
Total comprehensive income		469	2,874	153
Total comprehensive income attributable to:
Owners of the parent		469	2,874	153
Non-controlling interest		-	-	-
		469	2,874	153

JOHN HOLT PLC
CONSOLIDATED AND SEPARATE STATEMENTS OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Group	Issued share capital	Revaluation reserve	Revenue reserve	Total equity
	N'm	N'm	N'm	N'm
At 1 October 2024	195	1,397	3,205	4,797
Profit for the year	-	-	469	469
Reclassification to reserve		(1,397)	1,397	-
Other comprehensive income
Surplus on revaluation of property	-	-	-	-
Total comprehensive loss for the year	-	(1,397)	1,866	469
Contributions by and distributions to owners:
Dividend paid during the year	-	-	-	-
Total contributions by and distributions to owners	-	-	-	-
At 30 September 2025	195	0	5,071	5,266
At 1 October 2022	195	997	731	1,923
Profit for the year	-	-	2,474	2,474
Other comprehensive income
Surplus on revaluation of property (Note 33.1)	-	400	-	400
Total comprehensive loss for the year	-	400	2,474	2,874
Contributions by and distributions to owners:
Dividend paid during the year	-	-	-	-
Total contributions by and distributions to owners	-	-	-	-
At 30 September 2024	195	1,397	3,205	4,797
Auditor's report, pages 1 to 3

JOHN HOLT PLC
STATEMENT OF CHANGES IN EQUITY
CONSOLIDATED AND SEPRATE STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Company	Issued share capital	Revaluation reserve	Revenue reserve	Total equity
	N'm	N'm	N'm	N'm
At 1 October 2024	195	620	1,696	2,511
Profit for the year after tax	-	-	153	153
Reclassification to revenue reserve		(620)	620	-
Other comprehensive income:
Surplus on revaluation of property	-	-	-	-
Total other comprehensive income/(loss) for the year	-	-	773	153

At 30 September 2025	195	-	2,469	2,664
At 1 October 2022	195	616	(535)	276
Profit for the year	-	-	2,231	2,231
Other comprehensive income:
Surplus on revaluation of property (Note 33.1)	-	4	-	4
Total other comprehensive income for the year	-	4	2,231	2,235
	-	-	-	-
	-	-	-	-
At 30 September 2024	195	620	1,696	2,511

JOHN HOLT PLC
CONSOLIDATED AND SEPARATE STATEMENTS OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
		Group		Com
		2025	2024	2025
	Note	N'm	N'm	N'm
Cash flows from operating activities
Cash received from customers		1,507	3,266	1,507
Payments to suppliers and employees		(1,052)	(3,803)	(1,052)
Input VAT		78	94	78
Output VAT		(80)	(98)	(80)
Tax paid	19.2	-	(47)	-
Net cash inflow/(outflow) from operating activities	37	453	(588)	453
Cash flows from investing activities
Purchase of property, plant and equipment	20	(47)	(147)	(47)
Net proceeds from disposal of investment properties		-	-	-
Interest received on fixed deposits	17.1	-	5	-
Proceeds from disposal of property,plant and equipment		3	-	3
Net cash inflow/(outflow)from investing activities		(44)	(142)	(44)
Cash flows from financing activities
Repayment of import loan	30.1a	(51)	(291)	(51)
Receipt/(Repayment) of bridge finance loan	30.1a	(50)	50	(50)
Repayment on overdraft	30.1b	(81)	(6)	(81)
Repayment of finance leases	30.1c	(13)	(15)	(13)
Net cash outflow from financing activities		(195)	(262)	(195)
Net increase/(decrease) in cash and cash equivalents		214	(992)	214
Cash and cash equivalents at the beginning of the year		22	1,014	22
Cash and cash equivalents at the end of the year	29	236	22	236

Quarter 5 - financial statement for 2025