Jump Up Limited

Filleted Accounts

28 February 2026

Registered number

06047314

Jump Up Limited
Registered number:		06047314
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		15,352			12,492

Current assets
Debtors	4	211,138			228,312
Cash at bank and in hand		180,872			117,442
		392,010			345,754

Creditors: amounts falling due within one year	5	(188,617)			(151,218)

Net current assets			203,393			194,536

Total assets less current liabilities			218,745			207,028

Creditors: amounts falling due after more than one year	6		(25,560)			(50,766)

Provisions for liabilities			(3,439)			(2,642)


Net assets			189,746			153,620

Capital and reserves
Called up share capital			4			4
Profit and loss account			189,742			153,616

Shareholder's funds			189,746			153,620

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Brown
Director
Approved by the board on 10 June 2026

Jump Up Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery	15% reducing balance


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		19		19


3	Tangible fixed assets
					Plant and machinery
£
	Cost
	At 1 March 2025				63,920
	Additions				5,901
	Disposals				(460)
	At 28 February 2026				69,361

	Depreciation
	At 1 March 2025				51,428
	Charge for the year				2,709
	On disposals				(128)
	At 28 February 2026				54,009

	Net book value
	At 28 February 2026				15,352
	At 28 February 2025				12,492


4	Debtors		2026		2025
£				£

	Trade debtors		209,111		216,636
	Other debtors		2,027		11,676
			211,138		228,312


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		2,091		22,490
	Obligations under finance lease and hire purchase contracts		18,000		18,000
	Trade creditors		30,922		15,013
	Taxation and social security costs		113,788		83,045
	Other creditors		23,816		12,670
			188,617		151,218


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		-		2,090
	Obligations under finance lease and hire purchase contracts		25,560		48,676
			25,560		50,766


7	Other information

	Jump Up Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 - 15 Carliol Studios
	5th Floor, Siemens House
	5 Carliol Square
	Newcastle upon Tyne
	NE1 6UF