REGISTERED NUMBER: 15921041 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 28 AUGUST 2024 TO 31 DECEMBER 2025

FOR

JIG HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D C Buckley

G Dean

J J Dean

S Walker

J Forsen

I P Rose

REGISTERED OFFICE:

Unit 2

The Crossroads

Freckleton Street

Kirkham

Lancashire

PR4 2SH

REGISTERED NUMBER:

15921041 (England and Wales)

ACCOUNTANTS:

JT2 Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Investments

4

1,512,127

CURRENT ASSETS

Debtors

5

478,463

CREDITORS

Amounts falling due within one year

6

586,196

NET CURRENT LIABILITIES

(107,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,404,394

CREDITORS

Amounts falling due after more than one year

7

1,070,000

NET ASSETS

334,394

CAPITAL AND RESERVES

Called up share capital

9

101

Share premium

410,385

Retained earnings

(76,092

)

334,394

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

The members have not required the company to obtain an audit of its financial statements for the period 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 28 May 2026 and were signed on its behalf by:

J J Dean - Director

1.	STATUTORY INFORMATION

JIG Holdings 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.

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

Additions

1,010,927

501,200

1,512,127

At 31 December 2025

1,010,927

501,200

1,512,127

NET BOOK VALUE

At 31 December 2025

1,010,927

501,200

1,512,127

The cost of shares in group undertakings represents the acquisition cost, including related professional costs, of the acquisition of the entire share capital of Audiebant Ltd (Company number 11219331)

The cost of interest in associates represents the cost of acquisition of 65 Ordinary £1 shares of Crowd Risk Analysis Ltd (Company number 06890737)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

476,447

Other Debtors

16

VAT

2,000

478,463

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

12,000

Other creditors

370,000

Directors' current accounts

142,674

Accrued expenses

61,522

586,196

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other loans (see note 8)

1,000,000

Other creditors

70,000

1,070,000

8.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due between two and five years:

Loan notes payable

1,000,000

Creditors includes £1,000,000 of loan notes issued to a director as consideration for the acquisition of shares in Audiebant Ltd (Company number 11219331)

9.	CALLED UP SHARE CAPITAL

At the year end the Share Capital of the Company was as follows:

Share Class

No.

Nominal Value £

Total issued £

A Ordinary

91,503

0.001

91.503

B Ordinary

9,000

0.001

9.000

100,503

100.503

During the year, 100 shares of £1 each were issued (91 A Ordinary shares of £1 each and 9 B Ordinary shares of £1 each)

In June 2025, each £1 share was sub-divided into shares of £0.001 each, leaving 91,000 A Ordinary shares of £0.001 each and 9,000 B Ordinary shares of £0.001 each, in issue.

In July 2025 a further 503 A Ordinary shares of £0.001 each were issued, at a premium of £410,385 (net of deal costs).

10.	RELATED PARTY DISCLOSURES

During the period the Company acquired the entire issued share capital of Audiebant Ltd (Company number 11219331) from its sole shareholder Gary Dean, who is also a Director and shareholder of the Company for a consideration of £1,000,000 satisfied by the issue of a loan note. Interest is charged on the outstanding sum.