REGISTERED NUMBER: SC405337 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Jump Research Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss L Fraser

Ms R Fleming

REGISTERED OFFICE:

137/5 Constitution Street

Edinburgh

EH6 7AD

REGISTERED NUMBER:

SC405337 (Scotland)

ACCOUNTANTS:

Helen Lowe Ltd

17/21 East Mayfield

Edinburgh

Lothian

EH9 1SE

FIXED ASSETS

Tangible assets

4

8,304

10,380

CURRENT ASSETS

Debtors

5

9,318

64,179

Cash at bank

996,236

818,106

1,005,554

882,285

CREDITORS

Amounts falling due within one year

6

96,844

95,055

NET CURRENT ASSETS

908,710

787,230

TOTAL ASSETS LESS CURRENT LIABILITIES

917,014

797,610

PROVISIONS FOR LIABILITIES

2,076

1,972

NET ASSETS

914,938

795,638

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

914,937

795,637

SHAREHOLDERS' FUNDS

914,938

795,638

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 20 May 2025 and were signed on its behalf by:

Miss L Fraser - Director

1.	STATUTORY INFORMATION

Jump Research Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

69,546

DEPRECIATION

At 1 February 2024

59,166

Charge for year

2,076

At 31 January 2025

61,242

NET BOOK VALUE

At 31 January 2025

8,304

At 31 January 2024

10,380

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

9,318

64,179

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

3,098

2,974

Taxation and social security

93,686

92,021

Other creditors

60

60

96,844

95,055