Registration number: 05155990

Jackson Immunoresearch Europe Limited

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Abridged Financial Statements	3 to 9

Jackson Immunoresearch Europe Limited

Company Information

Directors

Mrs Susan Caroline Hallett Mr Leonard Charles Giunta Mr Ian James Nicholls Mr Matthew Stephen Smith Mr Ralph C Hood JR Mr David Ashley Fancy Mrs Tiffany Nicole Mcpeak

Registered office

Cambridge House St Thomas' Place Cambridgeshire Business Park Ely CB7 4EX

Auditors

TT&W Limited 5 High Green Great Shelford Cambridge CB22 5EG

Jackson Immunoresearch Europe Limited

(Registration number: 05155990)
Abridged Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Current assets
Stocks	5	58,283	51,616
Debtors		766,683	1,005,834
Cash at bank and in hand		1,349,917	1,192,835
		2,174,883	2,250,285
Prepayments and accrued income		27,528	26,675
Creditors: Amounts falling due within one year		(970,175)	(950,083)
Total assets less current liabilities		1,232,236	1,326,877
Accruals and deferred income		(7,600)	(10,728)
Net assets		1,224,636	1,316,149
Capital and reserves
Called up share capital	6	160	160
Retained earnings		1,224,476	1,315,989
Shareholders' funds		1,224,636	1,316,149

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 July 2025 and signed on its behalf by:
 

......................................... Mr Ian James Nicholls Director

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cambridge House
St Thomas' Place
Cambridgeshire Business Park
Ely
CB7 4EX

These financial statements were authorised for issue by the Board on 3 July 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 15 July 2025 was Simon White BA(Hons) FCA, who signed for and on behalf of TT&W Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Recognition and measurement
The company accounts for gains and losses on forward currency by translating the value at the forward rate on the Balance Sheet date compared to the contracted rate at completion.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2023 - 8).

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 January 2024	18,710	18,710
At 31 December 2024	18,710	18,710
Depreciation
At 1 January 2024	18,710	18,710
At 31 December 2024	18,710	18,710
Carrying amount
At 31 December 2024	-	-

5

Stocks

	2024 £	2023 £
Finished goods and goods for resale	58,283	51,616

6	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary A of £1 each	60	60	60	60
Ordinary B of £1 each	100	100	100	100
	160	160	160	160

7

Dividends

Final dividends paid

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

		2024 £		2023 £
Final dividend of £2,000.00 (2023 - £1,000.00) per each Ordinary B share		200,000		100,000

Interim dividends paid

		2024 £		2023 £
Interim dividend of £8,400.00 (2023 - £7,200.00) per each Ordinary B share		840,000		720,000

8	Related party transactions

Jackson Immunoresearch Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 December 2024

Directors' remuneration

The directors' remuneration for the year was as follows:

	2024 £	2023 £
Remuneration	143,081	91,611
Contributions paid to money purchase schemes	7,206	4,654
	150,287	96,265

Summary of transactions with parent

The address of the parent company is:
Jackson ImmunoResearch Laboratories Inc,
872 West Baltimore Pike,
West Grove,
PA 19390

No group accounts are prepared.

9	Parent and ultimate parent undertaking

The company's immediate parent is Jackson ImmunoResearch Laboratories Inc, incorporated in USA.

 The ultimate controlling party is no single ultimate controlling entity.