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Registered number: 06400316
Juice Moving Images Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Glenton Smith Ltd
Juice Moving Images Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Juice Moving Images Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 06400316

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 7,467 |  | 25,387
Tangible Assets | 5 |  | 34,097 |  | 54,171
|  |  | 41,564 |  | 79,558
CURRENT ASSETS
Debtors | 6 | 721,587 |  | 614,887 |
Cash at bank and in hand |  | 2,751,191 |  | 1,864,424 |
|  | 3,472,778 |  | 2,479,311 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,487,646 ) |  | (859,078 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,985,132 |  | 1,620,233
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,026,696 |  | 1,699,791
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,524 ) |  | (13,542 )
NET ASSETS |  |  | 2,018,172 |  | 1,686,249
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Capital redemption reserve |  |  | 2 |  | 2
Profit and Loss Account |  |  | 2,017,170 |  | 1,685,247
SHAREHOLDERS' FUNDS |  |  | 2,018,172 |  | 1,686,249

Page 1
Page 2
Juice Moving Images Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Alan Poole Director
18/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Juice Moving Images Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Juice Moving Images Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06400316 . The registered office is 2-4 The Byres, Wicklesham Lodge Farm, Farringdon, Oxfordshire, SN7 7PN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Intellectual Property included at cost less accumulated amortisation. During the year to 28 February 2022 the anticipated useful life of intellectual property was reviewed. Intellectual property was considered to have a further useful life of 2 years. It has been amortised to the profit and loss account over its estimated economic life of 2 years from 28 February 2022.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 25% straight line

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
Juice Moving Images Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. 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.
2.11. Share based payments
Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.
The expense in relation to options over the parent company's shares granted to employees of a subsidiary is recognised by the company as a capital contribution, and presented as an increase in the company's investment in the subsidiary.
Cancellations or settlements are treated as acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2025: 25)
25 25
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Juice Moving Images Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 270,731 | 50,000 | 320,731
As at 28 February 2026 | 270,731 | 50,000 | 320,731
Amortisation
As at 1 March 2025 | 245,344 | 50,000 | 295,344
Provided during the period | 17,920 | - | 17,920
As at 28 February 2026 | 263,264 | 50,000 | 313,264
Net Book Value
As at 28 February 2026 | 7,467 | - | 7,467
As at 1 March 2025 | 25,387 | - | 25,387

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2025 | 319,850 | 38,687 | 50,653 | 409,190
Additions | 13,506 | - | 505 | 14,011
Disposals | (1,602 ) | - | - | (1,602 )
As at 28 February 2026 | 331,754 | 38,687 | 51,158 | 421,599
Depreciation
As at 1 March 2025 | 275,609 | 34,936 | 44,474 | 355,019
Provided during the period | 26,711 | 3,751 | 2,702 | 33,164
Disposals | (681 ) | - | - | (681 )
As at 28 February 2026 | 301,639 | 38,687 | 47,176 | 387,502
Net Book Value
As at 28 February 2026 | 30,115 | - | 3,982 | 34,097
As at 1 March 2025 | 44,241 | 3,751 | 6,179 | 54,171

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 458,368 |  | 328,374
Amounts owed by group undertakings | 44,786 |  | 50,818
Other debtors | 218,433 |  | 235,695
| 721,587 |  | 614,887

Page 5
Page 6
Juice Moving Images Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 304,725 |  | 52,206
Bank loans and overdrafts | 10,553 |  | 13,064
Other creditors | 797,082 |  | 537,394
Taxation and social security | 375,286 |  | 256,414
| 1,487,646 |  | 859,078

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,750 |  | 5,701
Later than one year and not later than five years | 138,985 |  | 223,996
| 145,735 |  | 229,697

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alan Poole | 7,446 | - | 7,446 | - | -

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
The company is a subsidiary of Cake Positive Ltd. Accordingly, the company has taken advantage of the exemption in section 33 of FRS 102 from disclosing transactions with the group.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Cake Positive Ltd . Cake Positive Ltd was incorporated in England and Wales. The ultimate controlling party is Cake Positive Ltd who controls 100% of the shares of Juice Moving Images Limited .
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