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Company No: 00978910 (England and Wales)

# JASPER PARROTT LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

JASPER PARROTT LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

JASPER PARROTT LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
JASPER PARROTT LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTORS | J W Parrott
| M E O Parrott

SECRETARY | C L Fairlamb

REGISTERED OFFICE | 22 Chancery Lane
| London
| WC2A 1LS
| United Kingdom

COMPANY NUMBER | 00978910 (England and Wales)

JASPER PARROTT LIMITED

## BALANCE SHEET

As at 31 December 2025
JASPER PARROTT LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 16,074 |  | 16,277
Investments | 4 | 1,263,815 |  | 1,147,420
|  | 1,279,889 |  | 1,163,697
Current assets |  |  |  |
Debtors | 5 | 13,840 |  | 166,752
Cash at bank and in hand |  | 140,680 |  | 23,920
|  | 154,520 |  | 190,672
Creditors: amounts falling due within one year | 6 | ( 50,393) |  | ( 27,186)
Net current assets |  | 104,127 |  | 163,486
Total assets less current liabilities |  | 1,384,016 |  | 1,327,183
Net assets |  | 1,384,016 |  | 1,327,183
Capital and reserves |  |  |  |
Called-up share capital |  | 526 |  | 526
Capital redemption reserve |  | 4,348 |  | 4,348
Profit and loss account |  | 1,379,142 |  | 1,322,309
Total shareholders' funds |  | 1,384,016 |  | 1,327,183

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

Directors' 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 directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Jasper Parrott Limited (registered number: 00978910) were approved and authorised for issue by the Board of Directors on 04 June 2026. They were signed on its behalf by:

M E O Parrott Director |

JASPER PARROTT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
JASPER PARROTT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 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

Jasper Parrott 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 22 Chancery Lane, London, WC2A 1LS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include 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 financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Interest income

Interest income from fixed interest securities is accounted for on an accruals basis.

##### Dividend income

Dividend income from equities is accounted for on the date the stocks are quoted ex-dividend.

##### Taxation

Current tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of any provision for impairment.

Fixtures and fittings |
Computer equipment |

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year | 0 |  | 0

#### 3. Tangible assets

| Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 15,547 |  | 812 |  | 16,359
At 31 December 2025 | 15,547 |  | 812 |  | 16,359
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 0 |  | 82 |  | 82
Charge for the financial year | 0 |  | 203 |  | 203
At 31 December 2025 | 0 |  | 285 |  | 285
Net book value |  |  |  |  |
At 31 December 2025 | 15,547 |  | 527 |  | 16,074
At 31 December 2024 | 15,547 |  | 730 |  | 16,277

#### 4. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2025 | 1,147,420 |  | 1,147,420
Additions | 16,728 |  | 16,728
Movement in fair value | 99,667 |  | 99,667
At 31 December 2025 | 1,263,815 |  | 1,263,815
Carrying value at 31 December 2025 | 1,263,815 |  | 1,263,815
Carrying value at 31 December 2024 | 1,147,420 |  | 1,147,420

Other investments comprise listed investments at fair value.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 13,840 |  | 166,752

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 28,138 |  | 11,876
Other creditors | 22,255 |  | 15,310
| 50,393 |  | 27,186

#### 7. Advances and credits to directors

| 2025 |  | 2024
| £ |  | £
At 1 January 2025 | 6,172 |  | 5,916
Interest applied | 208 |  | 256
At 31 December 2025 | 6,380 |  | 6,172

The above loan is unsecured, interest bearing, and repayable on demand.