Jolts Consulting Limited

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Jolts Consulting Limited For The Year Ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jolts Consulting Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Jolts Consulting Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jolts Consulting Limited and state those matters that we have agreed to state to the directors of Jolts Consulting Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jolts Consulting Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Jolts Consulting Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jolts Consulting Limited . You consider that Jolts Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Jolts Consulting Limited . 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.

14 January 2026

Sherwin Currid Accountancy Limited

Chartered Certified Accountants

32 London Road

Guildford

Surrey

GU1 2AB

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Jolts Consulting Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 09414406

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,617		11,231

			12,617		11,231
CURRENT ASSETS
Debtors	5	331,494		351,786
Cash at bank and in hand		145,535		218,792

		477,029		570,578
Creditors: Amounts Falling Due Within One Year	6	(164,996 )		(236,196 )

NET CURRENT ASSETS (LIABILITIES)			312,033		334,382

TOTAL ASSETS LESS CURRENT LIABILITIES			324,650		345,613

Creditors: Amounts Falling Due After More Than One Year	7		(3,982 )		(15,002 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(2,397 )		(2,807 )

NET ASSETS			318,271		327,804

CAPITAL AND RESERVES
Called up share capital	9		200		200
Share premium account			29,000		29,000
Profit and Loss Account			289,071		298,604

SHAREHOLDERS' FUNDS			318,271		327,804

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Jolts Consulting Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 J S Sanderson

Director

14 January 2026

The notes on pages 4 to 6 form part of these financial statements.

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Jolts Consulting Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Jolts Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09414406 . The registered office is Suite 9, Dalton House, 60 Windsor Avenue, London, SW19 2RR.

2. Accounting Policies

2.1. 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery	20% Staright line method
Fixtures & Fittings	20% Straight line method
Computer Equipment	33.33% Straight line method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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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Jolts Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.4. Taxation - continued

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 assets reflect 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.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 13)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	3,360	579	37,567	41,506
Additions	-	-	10,690	10,690
Disposals	-	-	(212 )	(212 )

As at 30 April 2025	3,360	579	48,045	51,984

Depreciation
As at 1 May 2024	1,637	463	28,175	30,275
Provided during the period	672	-	8,632	9,304
Disposals	-	-	(212 )	(212 )

As at 30 April 2025	2,309	463	36,595	39,367

Net Book Value
As at 30 April 2025	1,051	116	11,450	12,617

As at 1 May 2024	1,723	116	9,392	11,231

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Jolts Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	119,287	149,040
Prepayments and accrued income	191,932	182,646
Other debtors	20,100	20,100
Other taxes and social security	175	-

	331,494	351,786

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	76,307	100,765
VAT	54,921	99,456
Other creditors	815	94
Bounce Back Loan - current	10,510	10,000
Accruals and deferred income	14,273	17,711
Directors' loan accounts	8,170	8,170

	164,996	236,196

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

	2025	2024
	£	£
Bounce back loan	3,982	15,002

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	2,397	2,807

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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