Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Mark Montgomery Collier 15/09/2017 Joshua David Kohn 25/07/2017 Maxim Julius Kohn 25/07/2017 Oliver Simon Kohn 25/07/2017 12 February 2026 The principal activity of the Company during the financial year was that of a holding company. 10881904 2025-09-30 10881904 bus:Director1 2025-09-30 10881904 bus:Director2 2025-09-30 10881904 bus:Director3 2025-09-30 10881904 bus:Director4 2025-09-30 10881904 2024-09-30 10881904 core:CurrentFinancialInstruments 2025-09-30 10881904 core:CurrentFinancialInstruments 2024-09-30 10881904 core:ShareCapital 2025-09-30 10881904 core:ShareCapital 2024-09-30 10881904 core:RetainedEarningsAccumulatedLosses 2025-09-30 10881904 core:RetainedEarningsAccumulatedLosses 2024-09-30 10881904 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 10881904 core:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 10881904 core:PlantMachinery 2024-09-30 10881904 core:OfficeEquipment 2024-09-30 10881904 core:PlantMachinery 2025-09-30 10881904 core:OfficeEquipment 2025-09-30 10881904 core:CostValuation 2024-09-30 10881904 core:CostValuation 2025-09-30 10881904 bus:OrdinaryShareClass1 2025-09-30 10881904 bus:OrdinaryShareClass2 2025-09-30 10881904 bus:OrdinaryShareClass3 2025-09-30 10881904 bus:OrdinaryShareClass4 2025-09-30 10881904 bus:OrdinaryShareClass5 2025-09-30 10881904 core:WithinOneYear 2025-09-30 10881904 core:WithinOneYear 2024-09-30 10881904 core:BetweenOneFiveYears 2025-09-30 10881904 core:BetweenOneFiveYears 2024-09-30 10881904 2024-10-01 2025-09-30 10881904 bus:FilletedAccounts 2024-10-01 2025-09-30 10881904 bus:SmallEntities 2024-10-01 2025-09-30 10881904 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10881904 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10881904 bus:Director1 2024-10-01 2025-09-30 10881904 bus:Director2 2024-10-01 2025-09-30 10881904 bus:Director3 2024-10-01 2025-09-30 10881904 bus:Director4 2024-10-01 2025-09-30 10881904 core:PatentsTrademarksLicencesConcessionsSimilar core:TopRangeValue 2024-10-01 2025-09-30 10881904 core:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 10881904 core:PlantMachinery core:TopRangeValue 2024-10-01 2025-09-30 10881904 core:OfficeEquipment core:TopRangeValue 2024-10-01 2025-09-30 10881904 2023-10-01 2024-09-30 10881904 core:PlantMachinery 2024-10-01 2025-09-30 10881904 core:OfficeEquipment 2024-10-01 2025-09-30 10881904 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10881904 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 10881904 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 10881904 bus:OrdinaryShareClass2 2023-10-01 2024-09-30 10881904 bus:OrdinaryShareClass3 2024-10-01 2025-09-30 10881904 bus:OrdinaryShareClass3 2023-10-01 2024-09-30 10881904 bus:OrdinaryShareClass4 2024-10-01 2025-09-30 10881904 bus:OrdinaryShareClass4 2023-10-01 2024-09-30 10881904 bus:OrdinaryShareClass5 2024-10-01 2025-09-30 10881904 bus:OrdinaryShareClass5 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10881904 (England and Wales)

# THE JOLLY HOG GROUP LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

THE JOLLY HOG GROUP LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

THE JOLLY HOG GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
THE JOLLY HOG GROUP LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 4,081 |  | 4,910
Tangible assets | 4 | 49,699 |  | 14,331
Investments | 5 | 1,027,607 |  | 1,027,607
|  | 1,081,387 |  | 1,046,848
Current assets |  |  |  |
Debtors | 6 | 806,189 |  | 726,949
Cash at bank and in hand |  | 519 |  | 4,630
|  | 806,708 |  | 731,579
Creditors: amounts falling due within one year | 7 | ( 367,080) |  | ( 256,855)
Net current assets |  | 439,628 |  | 474,724
Total assets less current liabilities |  | 1,521,015 |  | 1,521,572
Provision for liabilities |  | ( 11,037) |  | 0
Net assets |  | 1,509,978 |  | 1,521,572
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,330,003 |  | 1,330,003
Profit and loss account |  | 179,975 |  | 191,569
Total shareholders' funds |  | 1,509,978 |  | 1,521,572

For the financial year ending 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Jolly Hog Group Limited (registered number: 10881904) were approved and authorised for issue by the Board of Directors on 12 February 2026. They were signed on its behalf by:

Maxim Julius Kohn Director |

THE JOLLY HOG GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
THE JOLLY HOG GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 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

The Jolly Hog Group Limited (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 The Jolly Hog, Hog Hq Museum Street, Wapping Wharf, Bristol, BS1 6ZA, 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 £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### 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.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences | 10 years straight line

###### Trademarks, patents and licences

Separately acquired patents and trademarks are included at cost and amortised in equal annual instalments over a period of 10 years which is their estimated useful economic life. Provision is made for any impairment.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery | 3 years straight line
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 20 |  | 20

#### 3. Intangible assets

| Trademarks, patents and licences |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 8,299 |  | 8,299
At 30 September 2025 | 8,299 |  | 8,299
Accumulated amortisation |  |  |
At 01 October 2024 | 3,389 |  | 3,389
Charge for the financial year | 829 |  | 829
At 30 September 2025 | 4,218 |  | 4,218
Net book value |  |  |
At 30 September 2025 | 4,081 |  | 4,081
At 30 September 2024 | 4,910 |  | 4,910

#### 4. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 4,042 |  | 53,874 |  | 57,916
Additions | 0 |  | 52,330 |  | 52,330
At 30 September 2025 | 4,042 |  | 106,204 |  | 110,246
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 2,807 |  | 40,778 |  | 43,585
Charge for the financial year | 549 |  | 16,413 |  | 16,962
At 30 September 2025 | 3,356 |  | 57,191 |  | 60,547
Net book value |  |  |  |  |
At 30 September 2025 | 686 |  | 49,013 |  | 49,699
At 30 September 2024 | 1,235 |  | 13,096 |  | 14,331

#### 5. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 1,027,607
At 30 September 2025 | 1,027,607
Carrying value at 30 September 2025 | 1,027,607
Carrying value at 30 September 2024 | 1,027,607

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 689,336 |  | 688,662
Amounts owed by directors | 53,860 |  | 0
Prepayments | 42,742 |  | 14,529
Other debtors | 20,251 |  | 23,758
| 806,189 |  | 726,949

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 46,719 |  | 0
Trade creditors | 110,761 |  | 23,906
Amounts owed to Group undertakings | 0 |  | 62,133
Accruals and deferred income | 52,700 |  | 35,848
Other taxation and social security | 152,425 |  | 130,855
Other creditors | 4,475 |  | 4,113
| 367,080 |  | 256,855

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
997,500 Ordinary shares of £ 1.00 each | 997,500 |  | 997,500
1 Ordinary B share of £ 1.00 | 1 |  | 1
1 Ordinary C share of £ 1.00 | 1 |  | 1
1 Ordinary D share of £ 1.00 | 1 |  | 1
332,500 Ordinary E shares of £ 1.00 each | 332,500 |  | 332,500
| 1,330,003 |  | 1,330,003

#### 9. Financial commitments

Commitments

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

| 2025 |  | 2024
| £ |  | £
within one year | 50,417 |  | 76,613
between one and five years | 0 |  | 50,417
Total future minimum lease payments under non-cancellable operating leases | 50,417 |  | 127,030

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 4,475 |  | 4,113

#### 10. Related party transactions

During the year the Company has taken advantage of the exemption in section 1AC.35 of FRS 102 to not disclose related party transactions with wholly owned subsidiaries within the group.
At the year end, an amount of £53,860 (2024: £nil) was owed from the directors of the company. Interest is charged at HMRC approved rates when overdrawn and there are no set repayment terms.