REGISTERED NUMBER: 16278864 (England and Wales)

Unaudited Financial Statements

for the period

26th February 2025 to 31st December 2025

for

Jamm Visual Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Reese-Edwards

A M Boyd

J D Montgomery

A R Lovejoy

REGISTERED OFFICE:

19a Phipp Street

London

EC2A 4NP

REGISTERED NUMBER:

16278864 (England and Wales)

ACCOUNTANTS:

Apple Advisory Group Ltd

Chartered Management Accountants

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

FIXED ASSETS

Intangible assets

4

441

Tangible assets

5

61,092

61,533

CURRENT ASSETS

Debtors

6

188,997

Cash at bank

187,160

376,157

CREDITORS

Amounts falling due within one year

7

237,473

NET CURRENT ASSETS

138,684

TOTAL ASSETS LESS CURRENT LIABILITIES

200,217

CREDITORS

Amounts falling due after more than one year

8

500,000

NET LIABILITIES

(299,783

)

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

(300,083

)

(299,783

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st 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 15th July 2026 and were signed on its behalf by:

A M Boyd - Director

J D Montgomery - Director

A J Reese-Edwards - Director

1.	STATUTORY INFORMATION

Jamm Visual 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Misc. intangible assets are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In reaching this conclusion, the directors have considered the company’s forecasts, available resources and the continued support of its parent company, where required. Accordingly, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 26th February 2025

and 31st December 2025

490

AMORTISATION

Charge for period

49

At 31st December 2025

49

NET BOOK VALUE

At 31st December 2025

441

At 25th February 2025

490

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 26th February 2025

and 31st December 2025

72,603

DEPRECIATION

Charge for period

11,511

At 31st December 2025

11,511

NET BOOK VALUE

At 31st December 2025

61,092

At 25th February 2025

72,603

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

24,831

Other debtors

164,166

188,997

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

22,979

Taxation and social security

53,502

Other creditors

160,992

237,473

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

500,000

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Jamm Visual Inc.