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Registered number: 07133150
Jam Agent Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
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 2025
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
1st August 2025
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
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,863 10,584
8,863 10,584
CURRENT ASSETS
Debtors 5 6,524 111,624
Cash at bank and in hand 276,218 288,680
282,742 400,304
Creditors: Amounts Falling Due Within One Year 6 (62,075 ) (61,318 )
NET CURRENT ASSETS (LIABILITIES) 220,667 338,986
TOTAL ASSETS LESS CURRENT LIABILITIES 229,530 349,570
Creditors: Amounts Falling Due After More Than One Year 7 (3,308 ) (13,468 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,216 ) (2,646 )
NET ASSETS 224,006 333,456
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 223,906 333,356
SHAREHOLDERS' FUNDS 224,006 333,456
Page 2
Page 3
For the year ending 31 January 2025 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
Mrs Kalpana Shukla
Director
Ms Lisa Hartley
Director
1st August 2025
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: 5 (2024: 4)
5 4
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 16,490 7,637 24,127
Additions - 940 940
As at 31 January 2025 16,490 8,577 25,067
Depreciation
As at 1 February 2024 8,103 5,440 13,543
Provided during the period 1,258 1,403 2,661
As at 31 January 2025 9,361 6,843 16,204
Net Book Value
As at 31 January 2025 7,129 1,734 8,863
As at 1 February 2024 8,387 2,197 10,584
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 17,776
Amounts owed by group undertakings - 300
Other debtors 6,524 93,548
6,524 111,624
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 329 7,666
Bank loans and overdrafts 10,648 10,648
Other creditors 8,501 1,498
Taxation and social security 42,597 41,506
62,075 61,318
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,308 13,468
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 2,216 2,646
Page 5
Page 6
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2024 2,646 2,646
Utilised (430 ) (430)
Balance at 31 January 2025 2,216 2,216
10. Share Capital
2025 2024
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
Page 6