Juniper Place Investor Intelligence Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

Registered number: 10100661

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		958,501		830,623
Tangible Assets	5		5,381		6,283
Investments	6		100		100

			963,982		837,006
CURRENT ASSETS
Debtors	7	97,568		298,658
Cash at bank and in hand		42,636		51,494

		140,204		350,152
Creditors: Amounts Falling Due Within One Year	8	(597,895 )		(488,083 )

NET CURRENT ASSETS (LIABILITIES)			(457,691 )		(137,931 )

TOTAL ASSETS LESS CURRENT LIABILITIES			506,291		699,075

Creditors: Amounts Falling Due After More Than One Year	9		(1,769 )		(12,231 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(186,113 )		(156,625 )

NET ASSETS			318,409		530,219

CAPITAL AND RESERVES
Called up share capital	10		1,200		1,011
Share premium account			40,399		2,140
Profit and Loss Account			276,810		527,068

SHAREHOLDERS' FUNDS			318,409		530,219

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Juniper Place Investor Intelligence Limited

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

Mr Paul Harvey

Director

20 October 2025

The notes on pages 3 to 8 form part of these financial statements.

1. Accounting Policies

1.1. 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.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

1.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Software development. It is amortised to profit and loss account over its estimated economic life of 10 years.

1.4. 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:

Computer equipment

25% and 50% reducing balance

1.5. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

1.6. Foreign Currencies

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.

1.7. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

...CONTINUED

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Juniper Place Investor Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

1.7. Taxation - continued

Deferred tax

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 asset reflects 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.

1.8. 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.

1.9. Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measure at cost and

subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and

operating policies of the entity so as to obtain benefits from its activities.

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Juniper Place Investor Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	9	10

	9	10

3. Prior Period Adjustment

In the prior year, the directors have identified that treasury stock of £75,000 was misclassified as an asset. An adjustment has been made to recognise this as a deduction from the retained profits of the company.

In the prior year, the directors have identified that a deffered tax liability of £156,191 was not provided on intangible assets. As this is material in amount the directors have considered it prudent to correct this error and restate the prior year figures to ensure the accounts show a true and fair view.

4. Intangible Assets

	Software development
	£
Cost
As at 1 April 2024	1,131,496
Additions	254,257

As at 31 March 2025	1,385,753

Amortisation
As at 1 April 2024	300,873
Provided during the period	126,379

As at 31 March 2025	427,252

Net Book Value
As at 31 March 2025	958,501

As at 1 April 2024	830,623

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Juniper Place Investor Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Computer equipment
	£
Cost
As at 1 April 2024	10,910
Additions	833

As at 31 March 2025	11,743

Depreciation
As at 1 April 2024	4,627
Provided during the period	1,735

As at 31 March 2025	6,362

Net Book Value
As at 31 March 2025	5,381

As at 1 April 2024	6,283

6. Investments

	Other
	£
Cost
As at 1 April 2024	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	100

Juniper Place Distribution Ltd

The company holds 100% of the share capital in Juniper Place Distribution Ltd.

Profit for the year: £115,656

Capital and reserves: (£762)

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Juniper Place Investor Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	4,500	58,800
Amounts owed by group undertakings	-	106,205
Other debtors	93,068	133,653

	97,568	298,658

8. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	26,037	12,256
Bank loans and overdrafts	16,674	10,217
Other creditors	440,614	380,067
Taxation and social security	114,570	85,543

	597,895	488,083

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

	2025	2024 as restated
	£	£
Bank loans	1,769	12,231

	1,769	12,231

10. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1,200	1,011

During the year, 18,000 ordinary A shares of £0.01 each were issued fully paid for cash at £2.05 per share.

Also, 861 ordinary B shares of £0.01 each were issued fully paid for cash at £1.90 per share.

The holders of ordinary A and B shares are entitled to receive dividends as declared from time to time. These shares are non-voting shares.

Called-up share capital represents the nominal value of shares that have been issued.

The share premium reserve contains the premium arising on issue of equity shares.

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Juniper Place Investor Intelligence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Related Party Transactions

The amount due from the related party at the end of the year was £Nil (2024: £106,205).

12. General Information

Juniper Place Investor Intelligence Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 10100661 . The registered office is Metal Box Factory, 30 Great Guildford Street, London, SE1 0HS.

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