JAG Group Holdings Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 13954375

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		202		202

			202		202
CURRENT ASSETS
Debtors	5	111		105

		111		105
Creditors: Amounts Falling Due Within One Year	6	(262 )		(228 )

NET CURRENT ASSETS (LIABILITIES)			(151 )		(123 )

TOTAL ASSETS LESS CURRENT LIABILITIES			51		79

NET ASSETS			51		79

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(49 )		(21 )

SHAREHOLDERS' FUNDS			51		79

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

Mr David Valks

Director

7 October 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

JAG Group Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13954375 . The registered office is c/o Jon Davies Accountants, Business First Business Centre, 23 Goodlass Road, Liverpool, L24 9HJ.

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. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 2)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2024	202

As at 31 March 2025	202

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	202

As at 1 April 2024	202

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows.

Subsidiary undertakings

JAG Capital Management Limited Ordinary Shares 100%

JAG Resources Ltd Ordinary Shares 100%

...CONTINUED

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JAG Group Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Investments - continued

JAG Asset Management LTD Ordinary Shares 100%

5. Debtors

	2025	2024
	£	£
Due within one year
Corporation tax recoverable assets	11	5
Called up share capital not paid	100	100

	111	105

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	262	228

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

8. Related Party Transactions

Other related party transactions

South Sea Holdings (UK) Ltd

A Director of JAG Group Holdings Ltd, is also a Director of South Sea Holdings (UK) Ltd. South Sea Holdings (UK) Ltd is 50% shareholder of JAG Group Holdings Ltd.

During the year the company purchased services to the value of £0 (2024: £0) from South Sea Holdings (UK) Ltd. At the balance sheet date the amount due from South Sea Holdings (UK) Ltd was £50 (2024: £50).

G&P Hammond LLC

A Director of JAG Group Holdings Ltd, is also a Director of G&P Hammond LLC. G&P Hammond LLC is 50% shareholder of JAG Group Holdings Ltd.

During the year the company purchased services to the value of £0 (2024: £0) from G&P Hammond LLC. At the balance sheet date the amount due from G&P Hammond LLC was £50 (2024: £50).

JAG Capital Management Ltd

The Directors of JAG Group Holdings Ltd, are also the Directors of JAG Capital Management Ltd. JAG Group Holdings Ltd is 100% shareholder of JAG Capital management Ltd.

During the year the company provided management services to the value of £0 (2024: £0) to JAG Capital Management Ltd. At the balance sheet date the amount owed to JAG Capital Management Ltd was £62 (2024: £28).

JAG Resources Ltd

The Directors of JAG Group Holdings Ltd, are also the Directors of JAG Resources Ltd. JAG Group Holdings Ltd is 100% shareholder of JAG Resources Ltd.

During the year the company provided management services to the value of £0 (2024: £0) to JAG Resources Ltd. At the balance sheet date the amount owed to JAG Resources Ltd was £100 (2024: £100).

JAG Asset Management Ltd

The Directors of JAG Group Holdings Ltd, are also the Directors of JAG Asset Management Ltd. JAG Group Holdings Ltd is 100% shareholder of JAG Capital Management Ltd.

During the year the company provided management services to the value of £0 (2024: £0) to JAG Asset Management Ltd. At the balance sheet date the amount owed to JAG Asset Management Ltd was £100 (2024: £100).

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JAG Group Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Ultimate Controlling Party

The share capital of JAG Group Holdings LTD is held 50% by South Sea Holdings (UK) Ltd and 50% by G&P Hammond LLC. In the opinion of the directors there is no ultimate parent undertaking, or controlling party.

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