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Registered number: 08720475
JPC Digital Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
JPC Digital Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
JPC Digital Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 08720475

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 846 |  | 1,485
|  |  | 846 |  | 1,485
CURRENT ASSETS
Debtors | 6 | 3,268 |  | 7,882 |
Cash at bank and in hand |  | 89,318 |  | 119,969 |
|  | 92,586 |  | 127,851 |
Creditors: Amounts Falling Due Within One Year | 7 | (20,845 ) |  | (30,775 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 71,741 |  | 97,076
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 72,587 |  | 98,561
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (161 ) |  | (307 )
NET ASSETS |  |  | 72,426 |  | 98,254
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 72,424 |  | 98,252
SHAREHOLDERS' FUNDS |  |  | 72,426 |  | 98,254

Page 1
Page 2
JPC Digital Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Jonathan Carden Director
1st April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JPC Digital Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
JPC Digital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08720475 . The registered office is 16 Blackfriars Street, Manchester, M3 5BQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Fixtures & Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line

2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 year 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.
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.
...CONTINUED
Page 3
Page 4
JPC Digital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2025: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 March 2025 | 208,944
As at 28 February 2026 | 208,944
Amortisation
As at 1 March 2025 | 208,944
As at 28 February 2026 | 208,944
Net Book Value
As at 28 February 2026 | -
As at 1 March 2025 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 208 | 2,986 | 3,194
As at 28 February 2026 | 208 | 2,986 | 3,194
Depreciation
As at 1 March 2025 | 90 | 1,619 | 1,709
Provided during the period | 42 | 597 | 639
As at 28 February 2026 | 132 | 2,216 | 2,348
Net Book Value
As at 28 February 2026 | 76 | 770 | 846
As at 1 March 2025 | 118 | 1,367 | 1,485

Page 4
Page 5
JPC Digital Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 850 |  | 4,553
Other debtors | 2,418 |  | 3,329
| 3,268 |  | 7,882

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 3,300
Other creditors | 18,405 |  | 14,313
Taxation and social security | 2,440 |  | 13,162
| 20,845 |  | 30,775

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 161 |  | 307

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
Jonathan CardenShareholder and a Director of JPC Digital LtdAs at the Year End February 2026, JPC Digital Ltd owes an amount of £8,201 to Jonathan Carden. The loan is interest-free, unsecured, and repayable on demand.

Jonathan Carden

Shareholder and a Director of JPC Digital Ltd

As at the Year End February 2026, JPC Digital Ltd owes an amount of £8,201 to Jonathan Carden. The loan is interest-free, unsecured, and repayable on demand.

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