Company No: 09732278 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

K Singh

Registered office	Innovation House C/O Kreston Reeves Llp
	Ramsgate Road
	Sandwich
	CT13 9FF
	United Kingdom

Company number

09732278 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	30,313		28,351
		30,313		28,351
Current assets
Debtors	4	651,204		528,708
Cash at bank and in hand		18,357		2,620
		669,561		531,328
Creditors: amounts falling due within one year	5	( 258,715)		( 387,569)
Net current assets		410,846		143,759
Total assets less current liabilities		441,159		172,110
Net assets		441,159		172,110
Capital and reserves
Called-up share capital	6	4		4
Profit and loss account		441,155		172,106
Total shareholders' funds		441,159		172,110

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Jump Arena Limited (registered number: 09732278) were approved and authorised for issue by the Director on 28 May 2026. They were signed on its behalf by:

K Singh Director

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

Jump Arena 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 Innovation House C/O Kreston Reeves Llp, Ramsgate Road, Sandwich, CT13 9FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 company's functional and presentational currency is Pounds sterling.

The financial statements are rounded to the nearest pound.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

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 Balance Sheet.

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 Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	15 years straight line
Plant and machinery	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Office equipment	20 % reducing balance

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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

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.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	14		16

3. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£
Cost
At 01 June 2024	26,645		7,732		3,105		482		37,964
Additions	0		5,573		166		67		5,806
At 31 May 2025	26,645		13,305		3,271		549		43,770
Accumulated depreciation
At 01 June 2024	5,329		2,953		1,095		236		9,613
Charge for the financial year	1,777		1,589		422		56		3,844
At 31 May 2025	7,106		4,542		1,517		292		13,457
Net book value
At 31 May 2025	19,539		8,763		1,754		257		30,313
At 31 May 2024	21,316		4,779		2,010		246		28,351

4. Debtors

	2025		2024
	£		£
Trade debtors	660		4,660
Amounts owed by Group undertakings	552,428		451,037
Prepayments	90,263		54,023
Other debtors	7,853		18,988
	651,204		528,708

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	204,531		209,448
Amounts owed to Group undertakings	0		159,722
Accruals	15,266		12,001
Other taxation and social security	38,405		6,398
Other creditors	513		0
	258,715		387,569

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
4 Ordinary shares of £ 1.00 each	4		4

7. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation, were made under normal market conditions.

8. Commitments under operating leases

At 31 May 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

	2025		2024
	£		£
Not later than 1 year	260,000		260,000
Later than 1 year and not later than 5 years	1,040,000		1,040,000
Later than 5 year	1,646,666		1,906,666
	2,946,666		3,206,666

9. Ultimate controlling party

The director considers there to be no ultimate controlling party.