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Registered number: 07188846
Jump Copy Limited
Financial Statements
For the Period 1 April 2023 to 31 December 2023
Effective Accounting Solutions Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07188846
31 December 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1 175
1 175
CURRENT ASSETS
Debtors 5 620 97
Cash at bank and in hand 6,880 10,314
7,500 10,411
Creditors: Amounts Falling Due Within One Year 6 - (134 )
NET CURRENT ASSETS (LIABILITIES) 7,500 10,277
TOTAL ASSETS LESS CURRENT LIABILITIES 7,501 10,452
PROVISIONS FOR LIABILITIES
Deferred Taxation - (33 )
NET ASSETS 7,501 10,419
CAPITAL AND RESERVES
Called up share capital 7 5 5
Profit and Loss Account 7,496 10,414
SHAREHOLDERS' FUNDS 7,501 10,419
Page 1
Page 2
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert Macfie
Director
8 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jump Copy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07188846 . The registered office is The Swallows, Shepherds Hill, Buckhorn Weston, Gillingham, SP8 5HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in Pounds Sterling as this is the functional currency and currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Account Period
These accounts have been prepared to 31 December 2023 due to closure of the company, therefore the comparative amounts presented are not entirely comparable
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
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Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 750 45 3,243 4,038
Disposals (750 ) (45 ) (3,243 ) (4,038 )
Depreciation
As at 1 April 2023 750 34 3,079 3,863
Disposals (750 ) (34 ) (3,080 ) (3,864 )
As at 31 December 2023 - - (1 ) (1 )
Net Book Value
As at 31 December 2023 - - 1 1
As at 1 April 2023 - 11 164 175
5. Debtors
31 December 2023 31 March 2023
£ £
Due within one year
VAT 200 97
Director's loan account 420 -
620 97
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 March 2023
£ £
Corporation tax - 134
- 134
7. Share Capital
31 December 2023 31 March 2023
£ £
Allotted, Called up and fully paid 5 5
Page 4