REGISTERED NUMBER: 11465546 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

FOR

JAAM AUTOMATION LIMITED

Page

Company Information

1

Report of the Directors

2

Report of the Accountants

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

Mr. J D Smith

Mr. A Murphy

Mr. A Du Toit

Mr. G M Penman

REGISTERED OFFICE:

128 City Road

London

EC1V 2NX

REGISTERED NUMBER:

11465546 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

The directors present their report with the financial statements of the company for the year ended 5 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of software sales and related activities.

DIRECTORS

The directors shown below have held office during the whole of the period from 6 April 2024 to the date of this report.

Mr. J D Smith

Mr. A Murphy

Mr. A Du Toit

Mr. G M Penman

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr. J D Smith - Director

26 December 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 5 April 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

27 December 2025

TURNOVER

2,227,652

2,174,266

Cost of sales

1,770,376

1,313,960

GROSS PROFIT

457,276

860,306

Administrative expenses

360,307

500,925

OPERATING PROFIT

4

96,969

359,381

Interest receivable and similar income

1,464

-

98,433

359,381

Interest payable and similar expenses

2,286

8,944

PROFIT BEFORE TAXATION

96,147

350,437

Tax on profit

(9,027

)

36,516

PROFIT FOR THE FINANCIAL YEAR

105,174

313,921

FIXED ASSETS

Intangible assets

5

47,481

516

Tangible assets

6

10,526

14,404

Investments

7

42

42

58,049

14,962

CURRENT ASSETS

Debtors

8

1,124,823

1,224,462

Cash at bank

123,600

326,347

1,248,423

1,550,809

CREDITORS

Amounts falling due within one year

9

482,734

693,278

NET CURRENT ASSETS

765,689

857,531

TOTAL ASSETS LESS CURRENT LIABILITIES

823,738

872,493

CREDITORS

Amounts falling due after more than one year

10

813,101

733,813

NET ASSETS

10,637

138,680

CAPITAL AND RESERVES

Called up share capital

11

110

110

Share premium

12

10,527

10,527

Retained earnings

12

-

128,043

SHAREHOLDERS' FUNDS

10,637

138,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 December 2025 and were signed on its behalf by:

Mr. J D Smith - Director

1.	STATUTORY INFORMATION

Jaam Automation 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangible are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment 33.33% on SLM

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.

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 16 (2024 - 8 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

5.4.25

5.4.24

£

£

Depreciation - owned assets

6,541

2,993

Other intangible amortisation

5,580

750

5.	INTANGIBLE FIXED ASSETS

Other

intangible

£

COST

At 6 April 2024

2,250

Additions

52,545

At 5 April 2025

54,795

AMORTISATION

At 6 April 2024

1,734

Amortisation for year

5,580

At 5 April 2025

7,314

NET BOOK VALUE

At 5 April 2025

47,481

At 5 April 2024

516

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 6 April 2024

18,148

Additions

2,663

At 5 April 2025

20,811

DEPRECIATION

At 6 April 2024

3,744

Charge for year

6,541

At 5 April 2025

10,285

NET BOOK VALUE

At 5 April 2025

10,526

At 5 April 2024

14,404

7.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 6 April 2024

and 5 April 2025

42

NET BOOK VALUE

At 5 April 2025

42

At 5 April 2024

42

Investments in subsidiary

£42 (2024: £42)

Jaam Automation Africa (Pty) Ltd

Company’s registered office address: PO Box 116, Douglasdale, Gauteng, 2165, South Africa

Nature of business: Software sales and delivery

Class of shares: Ordinary

% holding: 100%

Year end date: 28th February

Aggregates capital reserves: ZAR 393,172 (Y/E 28th February 2025)

Profit and loss: ZAR 259,099 (Y/E 28th February 2025)

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

490,981

650,455

Other debtors

25,831

25,830

S455 tax

15,198

-

Director's current account

45,030

-

Prepayments and accrued income

547,783

548,177

1,124,823

1,224,462

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans and overdrafts

4,667

4,667

Trade creditors

370,292

432,421

Corporation tax

26,118

58,273

Social security and other taxes

7,252

6,862

Pensions payable

1,999

2,105

VAT

50,392

100,415

Other creditors

19,630

26,002

Director's current account

-

42

Accruals and deferred income

2,384

62,491

482,734

693,278

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.25

5.4.24

£

£

BBL > 1 year

13,860

16,948

Accruals and deferred income

799,241

716,865

813,101

733,813

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.4.25

5.4.24

value:

£

£

1,100

Ordinary shares

10p

110

110

12.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 6 April 2024

128,043

10,527

138,570

Profit for the year

105,174

105,174

Dividends

(233,217

)

(233,217

)

At 5 April 2025

-

10,527

10,527

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £233,217 (2024 - £255,000) were paid to the directors .

At the balance sheet date, included in other debtors, is an amount of £25,320 (2024 - £2,875) owed by Jaam Automation Africa (Pty) Ltd. This loan is interest free, of no fixed term and repayable on demand.

At the balance sheet date, included in other debtors, is an amount of £45,030 (2024 - £42 owed to the directors) owed by the directors to the company. Interest has been charged at HMRC's official rate and S455 has been calculated on balance as at year end.

14.	ULTIMATE CONTROLLING PARTY

The controlling parties are the company directors by virtue of their shareholdings.