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Registered number: 12397055
Jockeycam Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Jockeycam Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Jockeycam Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12397055

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 175,167 |  | 183,648
Tangible Assets | 5 |  | 337,164 |  | 259,142
|  |  | 512,331 |  | 442,790
CURRENT ASSETS
Debtors | 6 | 218,807 |  | 295,668 |
Cash at bank and in hand |  | 196,922 |  | 32,441 |
|  | 415,729 |  | 328,109 |
Creditors: Amounts Falling Due Within One Year | 7 | (162,870 ) |  | (137,601 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 252,859 |  | 190,508
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 765,190 |  | 633,298
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (225,810 ) |  | (24,074 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (95,307 ) |  | (110,697 )
NET ASSETS |  |  | 444,073 |  | 498,527
CAPITAL AND RESERVES
Called up share capital | 11 |  | 3 |  | 3
Share premium account |  |  | 100,000 |  | 100,000
Profit and Loss Account |  |  | 344,070 |  | 398,524
SHAREHOLDERS' FUNDS |  |  | 444,073 |  | 498,527

Page 1
Page 2
Jockeycam Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

S C Fleet Director
5 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Jockeycam Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Jockeycam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12397055 . The registered office is The Studio Station Yard Industrial Estate, Station Road, Chepstow, Monmouthshire, NP16 5PF.
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.
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

- the requirements of Section 7 Statement of Cash Flows.

The presentation currency of the financial statements is the Pound Sterling (£).
Preparation of consolidated financial statements
The financial statements contain information about JockeyCam Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are product development costs. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 | 10% reducing balance
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.5. 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.
Page 3
Page 4
Jockeycam Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 220,553
Additions | 15,083
As at 31 March 2025 | 235,636
Amortisation
As at 1 April 2024 | 36,905
Provided during the period | 23,564
As at 31 March 2025 | 60,469
Net Book Value
As at 31 March 2025 | 175,167
As at 1 April 2024 | 183,648

Page 4
Page 5
Jockeycam Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 290,609 | 2,591 | 5,569 | 298,769
Additions | 111,685 | - | 1,448 | 113,133
As at 31 March 2025 | 402,294 | 2,591 | 7,017 | 411,902
Depreciation
As at 1 April 2024 | 36,629 | 1,240 | 1,758 | 39,627
Provided during the period | 32,708 | 648 | 1,755 | 35,111
As at 31 March 2025 | 69,337 | 1,888 | 3,513 | 74,738
Net Book Value
As at 31 March 2025 | 332,957 | 703 | 3,504 | 337,164
As at 1 April 2024 | 253,980 | 1,351 | 3,811 | 259,142

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 151,942 |  | 97,253
Other debtors | 1,663 |  | 5,046
Corporation tax recoverable assets | 36,315 |  | 4,389
VAT | 111 |  | -
Amounts owed by subsidiaries | 28,776 |  | 188,980
| 218,807 |  | 295,668

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 53,275 |  | 46,752
Bank loans and overdrafts | 37,656 |  | -
Other taxes and social security | 4,430 |  | 3,444
VAT | - |  | 766
Other creditors | 1,815 |  | -
Investor loans | 40,128 |  | 50,000
Accruals and deferred income | 24,850 |  | 36,235
Directors' loan accounts | 716 |  | 404
| 162,870 |  | 137,601

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 225,810 |  | 24,074

Page 5
Page 6
Jockeycam Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Secured Creditors
Of the bank loan creditors the following amounts are secured by way of a fixed and floating charge over property, trade another fixtures, equipment and intellectual property of the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 250,000 |  | -

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2024 | 110,697 | 110,697
Reversals | (15,390 ) | (15,390)
Balance at 31 March 2025 | 95,307 | 95,307

The deferred tax balance comprises a liability for capital allowances of £128,083 and an asset of £32,776 in respect of trade losses.
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

12. Investments
The comapny's investments at the Balance Sheet date in the share capital of companies include the following:
Subsidiary
JockeyCam Inc.
Registered office: 1290 Marian Way, Petaluma, CA, 94954, United States of America
Nature of business: Audio visual services
Class of share: Ordinary
Holding: 100%
Aggregate capital and reserves: £(73,725) (2024: £151,537)
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