Company No: 08675687 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Andrew Blason
	Jane Hunt
	Aaron Jackson

REGISTERED OFFICE	Colony One
	1 Silk Street
	Manchester
	M4 6LZ
	United Kingdom

COMPANY NUMBER

08675687 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	2,619		4,365
		2,619		4,365
Current assets
Debtors	5	127,436		108,566
Cash at bank and in hand	6	156,507		293,041
		283,943		401,607
Creditors: amounts falling due within one year	7	( 158,299)		( 212,906)
Net current assets		125,644		188,701
Total assets less current liabilities		128,263		193,066
Creditors: amounts falling due after more than one year	8	( 1,698)		0
Provision for liabilities	9, 10	( 560)		( 944)
Net assets		126,005		192,122
Capital and reserves
Called-up share capital	11	30		30
Profit and loss account		125,975		192,092
Total shareholders' funds		126,005		192,122

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Jackson Blason Hunt Ltd (registered number: 08675687) were approved and authorised for issue by the Board of Directors on 28 November 2025. They were signed on its behalf by:

Aaron Jackson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jackson Blason Hunt Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Colony One, 1 Silk Street, Manchester, M4 6LZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	18		24

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 April 2024	39,289		39,289
Additions	2,584		2,584
Disposals	( 125)		( 125)
At 31 March 2025	41,748		41,748
Accumulated depreciation
At 01 April 2024	34,924		34,924
Charge for the financial year	4,247		4,247
Disposals	( 42)		( 42)
At 31 March 2025	39,129		39,129
Net book value
At 31 March 2025	2,619		2,619
At 31 March 2024	4,365		4,365

5. Debtors

	2025		2024
	£		£
Trade debtors	70,857		50,446
Amounts owed by directors (note 13)	31,521		32,337
Prepayments	8,334		14,356
Corporation tax	10,619		10,619
Other debtors	6,105		808
	127,436		108,566

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	154,095		290,662
Short-term deposits	2,412		2,379
	156,507		293,041

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,516		22,413
Trade creditors	4,879		7,909
Accruals and deferred income	29,357		72,099
Corporation tax	75,640		70,570
Other taxation and social security	36,584		35,315
Other creditors	1,323		4,600
	158,299		212,906

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	1,698		0

There are no amounts included above in respect of which any security has been given by the small entity.

9. Provision for liabilities

	2025		2024
	£		£
Deferred tax	560		944

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 944)		( 2,208)
Credited to the Profit and Loss Account	384		1,264
At the end of financial year	( 560)		( 944)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
30 Ordinary shares of £ 1.00 each	30		30

12. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	47,740		51,055
between one and five years	21,600		17,500
Total future minimum lease payments under non-cancellable operating leases	69,340		68,555

13. Related party transactions

Transactions with the entity’s directors (or members of its governing body)

Amounts owed by directors

	2025		2024
	£		£
Directors' Loan Account - J Hunt	31,291		31,463
Directors Loan Account - A Jackson	230		874
	31,521		32,337