REGISTERED NUMBER: 04082377 (England and Wales)

JUMP 4 JOY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N Underwood

SECRETARY:

Mrs A Underwood

REGISTERED OFFICE:

Unit 2

Knowle Fields Industrial Estate

Alcester Road

Inkberrow

Worcestershire

WR7 4HR

REGISTERED NUMBER:

04082377 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

1,336,412

1,636,103

CURRENT ASSETS

Stocks

82,151

79,126

Debtors

5

662,332

583,845

Cash at bank

248,345

289,299

992,828

952,270

CREDITORS

Amounts falling due within one year

6

447,388

531,663

NET CURRENT ASSETS

545,440

420,607

TOTAL ASSETS LESS CURRENT LIABILITIES

1,881,852

2,056,710

CREDITORS

Amounts falling due after more than one year

7

226,874

318,494

NET ASSETS

1,654,978

1,738,216

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,654,976

1,738,214

SHAREHOLDERS' FUNDS

1,654,978

1,738,216

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

N Underwood - Director

1.	STATUTORY INFORMATION

Jump 4 Joy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Office equipment

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Office

Motor

prop

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

599,395

1,981,723

95,297

892,026

3,568,441

Additions

-

40,000

10,125

-

50,125

At 31 March 2025

599,395

2,021,723

105,422

892,026

3,618,566

DEPRECIATION

At 1 April 2024

55,690

1,374,605

83,215

418,828

1,932,338

Charge for year

12,239

194,815

7,650

135,112

349,816

At 31 March 2025

67,929

1,569,420

90,865

553,940

2,282,154

NET BOOK VALUE

At 31 March 2025

531,466

452,303

14,557

338,086

1,336,412

At 31 March 2024

543,705

607,118

12,082

473,198

1,636,103

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

325,990

500,000

825,990

DEPRECIATION

At 1 April 2024

93,979

59,896

153,875

Charge for year

43,103

117,187

160,290

At 31 March 2025

137,082

177,083

314,165

NET BOOK VALUE

At 31 March 2025

188,908

322,917

511,825

At 31 March 2024

232,011

440,104

672,115

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

89,355

89,922

Other debtors

572,977

493,923

662,332

583,845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

48,949

67,536

Hire purchase contracts (see note 8)

46,441

35,534

Payments on account

76,321

104,996

Trade creditors

134,221

138,126

Taxation and social security

133,734

176,375

Other creditors

7,722

9,096

447,388

531,663

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

48,949

Hire purchase contracts (see note 8)

226,874

269,545

226,874

318,494

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.25

31.3.24

£

£

Net obligations repayable:

Within one year

46,441

35,534

Between one and five years

226,874

269,545

273,315

305,079

Non-cancellable

operating leases

31.3.25

31.3.24

£

£

Within one year

22,915

28,060

Between one and five years

57,287

83,632

80,202

111,692

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

N Underwood

Balance outstanding at start of year

363,211

-

Amounts advanced

80,557

363,211

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

443,768

363,211

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party due to the diversified shareholding.