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Registered number: 12942666 JERBLUEMOON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
JERBLUEMOON LIMITED COMPANY INFORMATION
Directors | J A M Mulliez
| L B L E Mulliez
Registered number | 12942666
Registered office | Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
Accountants | Rawlinson & Hunter LLP
| Chartered Accountants
| Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
JERBLUEMOON LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 7
JERBLUEMOON LIMITED REGISTERED NUMBER: 12942666 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | € |  | €
Fixed assets |  |  |  |  |
Investments | 4 |  | 15,730,682 |  | 17,086,152
|  |  | 15,730,682 |  | 17,086,152
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 766,812 |  | 766,812 |
Cash at bank and in hand | 6 | 3,761 |  | 252,714 |
|  | 770,573 |  | 1,019,526 |
Creditors: amounts falling due within one year | 7 | (3,133,439) |  | (5,036,554) |
Net current liabilities |  |  | (2,362,866) |  | (4,017,028)
Total assets less current liabilities |  |  | 13,367,816 |  | 13,069,124
Net assets |  |  | 13,367,816 |  | 13,069,124
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,000,001 |  | 1,000,001
Share premium account | 10 |  | 10,962,868 |  | 10,962,868
Profit and loss account | 10 |  | 1,404,947 |  | 1,106,255
|  |  | 13,367,816 |  | 13,069,124
Page 1
JERBLUEMOON LIMITED REGISTERED NUMBER: 12942666 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J A M Mulliez
Director
Date: 30 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
JERBLUEMOON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Jerbluemoon Limited is a private company, limited by shares, incorporated in England and Wales with registration number of 12942666. The registered office address is Eighth Floor, 6 New Street Square, New Fetter Lane, London, United Kingdom, EC4A 3AQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes the continued financial support of the directors who have provided confirmation of their intentions to provide such financial support as is necessary for the company to continue in operational existence for the foreseeable future.
| 2.3 | Revenue
Revenue is comprised of income received from investments, dividends and realised gains and losses arising on the sale of investments. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is Euros. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
JERBLUEMOON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.7 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
JERBLUEMOON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
JERBLUEMOON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Unlisted investments
|  | €
| Cost |
| At 1 January 2025 | 17,086,152
| Disposals | (1,355,470)
| At 31 December 2025 | 15,730,682
| The cost of the unlisted investments as at 31 December 2025 is €15,730,682 (2024 - €17,086,152). Unlisted investments are held at historic cost less impairment. An impairment review is performed annually.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Amounts owed by other participating interests | 766,812 | 766,812
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Cash at bank and in hand | 3,761 | 252,714
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Corporation tax | 83,487 | -
| Other creditors | 3,049,952 | 5,036,554
Page 6
JERBLUEMOON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 3,761 | 252,714
| Financial assets measured at fair value through profit or loss comprise of cash in bank and in hand.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
|  | Allotted, called up and fully paid |  |
|  | 1,000,001 (2024 - 1,000,001) Ordinary shares shares of €1 each | 1,000,001 | 1,000,001
10. | Reserves
Share premium account The share premium account represents the premium arising on the issue of shares net of issue costs.
Page 7