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Registration number: 15283404

JLOW Research Limited
Unaudited Financial Statements
for the Year Ended 31 March 2026

JLOW Research Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

JLOW Research Limited

(Registration number: 15283404)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,002 | 1,920
Current assets |  |  |
Debtors | 5 | 43,505 | 170,670
Cash at bank and in hand |  | 5,238 | 2,220
|  | 48,743 | 172,890
Creditors: Amounts falling due within one year | 6 | (34,195) | (64,426)
Net current assets |  | 14,548 | 108,464
Net assets |  | 15,550 | 110,384
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 15,450 | 110,284
Shareholders' funds |  | 15,550 | 110,384

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:

......................................... Mr O S Williams Director

JLOW Research Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

JLOW Research Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 3 year straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

JLOW Research Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Office Equipment £ | Total £
Cost or valuation
At 1 April 2025 | 2,755 | 2,755
At 31 March 2026 | 2,755 | 2,755
Depreciation
At 1 April 2025 | 835 | 835
Charge for the year | 918 | 918
At 31 March 2026 | 1,753 | 1,753
Carrying amount
At 31 March 2026 | 1,002 | 1,002
At 31 March 2025 | 1,920 | 1,920

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 9,594 | 16,500
Amounts owed by related parties | 29,603 | 135,254
Prepayments | 40 | -
Other debtors | 4,268 | 18,916
| 43,505 | 170,670

JLOW Research Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Loans and borrowings | 10 | -
Trade creditors | 9,036 | 101
Amounts owed to related parties | - | 50,884
Taxation and social security | 1,658 | 13,016
Accruals and deferred income | 8,000 | -
Other creditors | 15,491 | 425
| 34,195 | 64,426

Current loans and borrowings

| 2026 £ | 2025 £
Bank overdrafts | 10 | -