REGISTERED NUMBER: 11538270 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JELLY DROPS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L M Hornby

Miss C Arnold

M Parsons

S F Joseph

M P Sorensen

Ms B Brown

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

11538270 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Intangible assets

4

227,775

181,885

Tangible assets

5

151,521

76,217

Investments

6

1

1

379,297

258,103

CURRENT ASSETS

Stocks

108,485

64,748

Debtors

7

683,917

589,697

Cash at bank and in hand

204,987

403,113

997,389

1,057,558

CREDITORS

Amounts falling due within one year

8

601,433

146,096

NET CURRENT ASSETS

395,956

911,462

TOTAL ASSETS LESS CURRENT LIABILITIES

775,253

1,169,565

CREDITORS

Amounts falling due after more than one year

9

15,686

24,691

NET ASSETS

759,567

1,144,874

CAPITAL AND RESERVES

Called up share capital

2

2

Share premium

3,059,859

3,059,859

Retained earnings

(2,300,294

)

(1,914,987

)

SHAREHOLDERS' FUNDS

759,567

1,144,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Miss C Arnold - Director

L M Hornby - Director

S F Joseph - Director

1.	STATUTORY INFORMATION

Jelly Drops Ltd 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

Patents and licences are being amortised over the useful life, taking into account relatively inexpensive renewal costs.

Computer software is being amortised over its useful life of ten years.

Tangible fixed assets

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and at variable rates on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

229,698

Additions

65,261

At 31 December 2025

294,959

AMORTISATION

At 1 January 2025

41,358

Charge for year

25,826

At 31 December 2025

67,184

NET BOOK VALUE

At 31 December 2025

227,775

At 31 December 2024

188,340

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,833

132,068

133,901

Additions

-

112,296

112,296

At 31 December 2025

1,833

244,364

246,197

DEPRECIATION

At 1 January 2025

1,680

56,004

57,684

Charge for year

153

36,839

36,992

At 31 December 2025

1,833

92,843

94,676

NET BOOK VALUE

At 31 December 2025

-

151,521

151,521

At 31 December 2024

153

76,064

76,217

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

7.

DEBTORS

31/12/25

31/12/24

as restated

£

£

Amounts falling due within one year:

Trade debtors

-

211

Amounts owed by group undertakings

95,196

83,789

Other debtors

127,493

116,464

222,689

200,464

Amounts falling due after more than one year:

Other debtors

461,228

389,233

Aggregate amounts

683,917

589,697

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

as restated

£

£

Bank loans and overdrafts

485,374

10,028

Trade creditors

84,048

86,192

Taxation and social security

17,282

31,447

Other creditors

14,729

18,429

601,433

146,096

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

as restated

£

£

Bank loans

15,686

24,691

10.	ULTIMATE CONTROLLING PARTY

The company does not have an ultimate controlling party.