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2025-06-30 09088444 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 09088444 dpl:GroupUndertakings 2024-07-01 2025-06-30 09088444 dpl:ParticipatingInterests 2024-07-01 2025-06-30 09088444 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 09088444 core:ListedExchangeTraded 2024-07-01 2025-06-30 09088444 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09088444 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09088444 dpl:CostSales 2023-07-01 2024-06-30 09088444 dpl:DistributionCosts 2023-07-01 2024-06-30 09088444 core:LandBuildings 2023-07-01 2024-06-30 09088444 core:PlantMachinery 2023-07-01 2024-06-30 09088444 core:Vehicles 2023-07-01 2024-06-30 09088444 core:FurnitureFittings 2023-07-01 2024-06-30 09088444 core:OfficeEquipment 2023-07-01 2024-06-30 09088444 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 09088444 core:NetGoodwill 2023-07-01 2024-06-30 09088444 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 09088444 dpl:GroupUndertakings 2023-07-01 2024-06-30 09088444 dpl:ParticipatingInterests 2023-07-01 2024-06-30 09088444 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 09088444 core:ListedExchangeTraded 2023-07-01 2024-06-30 09088444 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 09088444 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 09088444 core:NetGoodwill 2025-06-30 09088444 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 09088444 core:LandBuildings 2025-06-30 09088444 core:PlantMachinery 2025-06-30 09088444 core:Vehicles 2025-06-30 09088444 core:FurnitureFittings 2025-06-30 09088444 core:OfficeEquipment 2025-06-30 09088444 core:AfterOneYear 2025-06-30 09088444 core:WithinOneYear 2025-06-30 09088444 core:ListedExchangeTraded 2025-06-30 09088444 core:UnlistedNon-exchangeTraded 2025-06-30 09088444 core:ShareCapital 2025-06-30 09088444 core:SharePremium 2025-06-30 09088444 core:RevaluationReserve 2025-06-30 09088444 core:OtherReservesSubtotal 2025-06-30 09088444 core:RetainedEarningsAccumulatedLosses 2025-06-30 09088444 core:NetGoodwill 2024-06-30 09088444 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 09088444 core:LandBuildings 2024-06-30 09088444 core:PlantMachinery 2024-06-30 09088444 core:Vehicles 2024-06-30 09088444 core:FurnitureFittings 2024-06-30 09088444 core:OfficeEquipment 2024-06-30 09088444 core:AfterOneYear 2024-06-30 09088444 core:WithinOneYear 2024-06-30 09088444 core:ListedExchangeTraded 2024-06-30 09088444 core:UnlistedNon-exchangeTraded 2024-06-30 09088444 core:ShareCapital 2024-06-30 09088444 core:SharePremium 2024-06-30 09088444 core:RevaluationReserve 2024-06-30 09088444 core:OtherReservesSubtotal 2024-06-30 09088444 core:RetainedEarningsAccumulatedLosses 2024-06-30 09088444 core:NetGoodwill 2023-06-30 09088444 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 09088444 core:LandBuildings 2023-06-30 09088444 core:PlantMachinery 2023-06-30 09088444 core:Vehicles 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JAM HOUSE 1 LIMITED

Registered Number
09088444
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

JAM HOUSE 1 LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Director | Mr S A Thomas

Registered Address | 10 Cheyne Walk
| Northampton
| NN1 5PT

Registered Number | 09088444 (England and Wales)

JAM HOUSE 1 LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 9,280 |  |  |  | 9,642
|  |  |  | 9,280 |  |  |  | 9,642
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 18,760 |  |  |  | 18,597 |  |
Debtors | 6 | 660,334 |  |  |  | 478,670 |  |
Cash at bank and on hand |  | 68,582 |  |  |  | 32,587 |  |
|  | 747,676 |  |  |  | 529,854 |  |
Creditors amounts falling due within one year | 7 | (841,278) |  |  |  | (749,684) |  |
Net current assets (liabilities) |  |  |  | (93,602) |  |  |  | (219,830)
Total assets less current liabilities |  |  |  | (84,322) |  |  |  | (210,188)
Creditors amounts falling due after one year | 8 |  |  | (9,646) |  |  |  | (19,913)
Net assets |  |  |  | (93,968) |  |  |  | (230,101)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (94,068) |  |  |  | (230,201)
Shareholders' funds |  |  |  | (93,968) |  |  |  | (230,101)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 February 2026, and are signed on its behalf by:
Mr S A Thomas Director Registered Company No. 09088444

JAM HOUSE 1 LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by share capital, incorporated in England & Wales. The address of its registered office is: 10 Cheyne Walk Northampton Northamptonshire NN1 5PT United Kingdom These financial statements were authorised for issue by the director on 10 February 2025. Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| Statement of compliance
--- | ---
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

| Basis of preparation
--- | ---
| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis.

| Judgements and key sources of estimation uncertainty
--- | ---
| In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

| Revenue from sale of goods
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Operating leases
--- | ---
| Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 27 |  | 27

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 1,099,998 |  | 1,099,998
| At 30 June 25 | 1,099,998 |  | 1,099,998
| Amortisation and impairment
| At 01 July 24 | 1,099,998 |  | 1,099,998
| At 30 June 25 | 1,099,998 |  | 1,099,998
| Net book value
| At 30 June 25 | - |  | -
| At 30 June 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 35,179 |  | 145,573 |  | 180,752
| Additions | - |  | 7,823 |  | 7,823
| At 30 June 25 | 35,179 |  | 153,396 |  | 188,575
| Depreciation and impairment
| At 01 July 24 | 35,179 |  | 135,931 |  | 171,110
| Charge for year | - |  | 8,185 |  | 8,185
| At 30 June 25 | 35,179 |  | 144,116 |  | 179,295
| Net book value
| At 30 June 25 | - |  | 9,280 |  | 9,280
| At 30 June 24 | - |  | 9,642 |  | 9,642

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 18,760 |  | 18,597
| Total | 18,760 |  | 18,597

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 735
| Amounts owed by group undertakings | 520,718 |  | 425,367
| Other debtors | 20,104 |  | 20,873
| Prepayments and accrued income | 119,512 |  | 31,695
| Total | 660,334 |  | 478,670

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 368,802 |  | 218,716
| Amounts owed to related parties | 17,013 |  | 17,013
| Taxation and social security | 260,906 |  | 218,526
| Other creditors | 131,222 |  | 216,896
| Accrued liabilities and deferred income | 63,335 |  | 78,533
| Total | 841,278 |  | 749,684

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 9,646 |  | 19,913
| Total | 9,646 |  | 19,913

9. | Share capital
--- | ---
| Allotted, called up and fully paid shares 1 Ordinary shares of £100 each