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Registered number: 07133150
Jam Agent Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Jam Agent Limited for the year ended 31 January 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jam Agent Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Jam Agent Limited , as a body, in accordance with the terms of our latest engagement letter dated 27 September 2022. Our work has been undertaken solely to prepare for your approval the accounts of Jam Agent Limited and state those matters that we have agreed to state to the directors of Jam Agent Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jam Agent Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Jam Agent Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jam Agent Limited . You consider that Jam Agent Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jam Agent Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
16th October 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 07133150
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,584 10,783
10,584 10,783
CURRENT ASSETS
Debtors 5 111,624 126,991
Cash at bank and in hand 288,680 299,847
400,304 426,838
Creditors: Amounts Falling Due Within One Year 6 (61,318 ) (63,398 )
NET CURRENT ASSETS (LIABILITIES) 338,986 363,440
TOTAL ASSETS LESS CURRENT LIABILITIES 349,570 374,223
Creditors: Amounts Falling Due After More Than One Year 7 (13,468 ) (23,379 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,646 ) (2,049 )
NET ASSETS 333,456 348,795
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 333,356 348,695
SHAREHOLDERS' FUNDS 333,456 348,795
Page 2
Page 3
For the year ending 31 January 2024 the company was entitled to exemption from audit 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.
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
Ms Lisa Hartley
Director
Mrs Kalpana Shukla
Director
16th October 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Jam Agent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07133150 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, SK9 4LY.

The principal place of trading for the year was Second Floor, Tanzaro One, Tanzaro House, Ardwick, Green North, Manchester, M12 6FZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. 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:
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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 statement of financial position date.
2.6. Pensions
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.
2.7. Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 15,553 6,305 21,858
Additions 937 1,332 2,269
As at 31 January 2024 16,490 7,637 24,127
Depreciation
As at 1 February 2023 6,695 4,380 11,075
Provided during the period 1,408 1,060 2,468
As at 31 January 2024 8,103 5,440 13,543
Net Book Value
As at 31 January 2024 8,387 2,197 10,584
As at 1 February 2023 8,858 1,925 10,783
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,776 1,652
Amounts owed by group undertakings 300 -
Other debtors 93,548 125,339
111,624 126,991
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,666 -
Bank loans and overdrafts 10,648 10,648
Other creditors 1,498 8,192
Taxation and social security 41,506 44,558
61,318 63,398
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,468 23,379
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 2,646 2,049
Page 5
Page 6
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2023 2,049 2,049
Additions 597 597
Balance at 31 January 2024 2,646 2,646
10. Share Capital
2024 2023
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1 each 50 50
50 Ordinary B shares of £ 1 each 50 50
100 100
11. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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