JADE TECHNOLOGIES LIMITED


Director	Che Sampat


Registered Address	7 Bell Yard
	London
	WC2A 2JR


Registered Number	15043871 (England and Wales)

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in pound sterling (£) and this is the functional currency of the company.

	Going concern
	Having reviewed the company's forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company has therefore adopted the going concern basis of accounting in preparing these financial statement.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. In the director's opinion there are no critical judgements made by management that have a significant effect on the amounts recognised in these financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. The company's turnover is wholly derived from the provision of digital services.

	Revenue from rendering of services
	The company's revenue is generated through the provision of digital services via a technology platform designed to help merchants and partners prevent or recover chargebacks. Revenue is recognized based on chargebacks either prevented or recovered during the period in which the prevention or representation occurred.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the statement of financial position date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the statement of financial position date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the statement of financial position. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the statement of financial position. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax represents the amount of tax payable or receivable in respect of taxable profit or loss for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid or recovered using the tax rates and laws which have been enacted, or substantively enacted, by the statement of financial position date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable. Current tax is recognised in profit or loss.

Current taxation

Current tax represents the amount of tax payable or receivable in respect of taxable profit or loss for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid or recovered using the tax rates and laws which have been enacted, or substantively enacted, by the statement of financial position date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable. Current tax is recognised in profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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 fixed assets, less their estimated residual value, over their expected useful economic lives on the following basis:


		Straight line (years)
	Office Equipment	2

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at banks, including digital banks and e-money institutions.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,666	1,666
At 31 August 25	1,666	1,666
Depreciation and impairment
Charge for year	281	281
At 31 August 25	281	281
Net book value
At 31 August 25	1,385	1,385
At 31 August 24	-	-

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	190,104	19,726
Taxation and social security	36,476	52
Payments received on account	557	-
Other creditors	1,366	8,318
Accrued liabilities and deferred income	1,759	-
Total	230,262	28,096

5.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	246	-
Total	246	-

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Che Sampat	(10)	15,277	6,277	8,990
	(10)	15,277	6,277	8,990


	The above advance to the director is unsecured, interest free and repayable on demand.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,385		-
			1,385		-
Current assets
Debtors		249,641		17,711
Cash at bank and on hand		68,193		10,406
		317,834		28,117
Creditors amounts falling due within one year	4	(230,262)		(28,096)
Net current assets (liabilities)			87,572		21
Total assets less current liabilities			88,957		21
Provisions for liabilities	5		(246)		-
Net assets			88,711		21
Capital and reserves
Called up share capital			100		100
Profit and loss account			88,611		(79)
Shareholders' funds			88,711		21