Company registration number 06914575 (England and Wales)
JIMMY G PROMOTIONS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
JIMMY G PROMOTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JIMMY G PROMOTIONS LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
504
1,269
Current assets
Cash at bank and in hand
5,403
5,403
Creditors: amounts falling due within one year
4
(1,421)
(1,049)
Net current assets
3,982
4,354
Total assets less current liabilities
4,486
5,623
Provisions for liabilities
(238)
(238)
Net assets
4,248
5,385
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
4,148
5,285
Total equity
4,248
5,385

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 4 August 2026
Mr J A Gopperth
Director
Company registration number 06914575 (England and Wales)
JIMMY G PROMOTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Jimmy G Promotions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, United Kingdom, NP20 2DW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for promotional work provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Sports equipment
33% on cost
Fixtures, fittings & equipment
25% on cost
Computer equipment
33% on cost
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

JIMMY G PROMOTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Sports equipment
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
£
Cost
At 1 December 2024 and 30 November 2025
5,937
5,242
8,566
19,745
Depreciation and impairment
At 1 December 2024
5,937
4,910
7,629
18,476
Depreciation charged in the year
-
0
332
433
765
At 30 November 2025
5,937
5,242
8,062
19,241
JIMMY G PROMOTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
3
Tangible fixed assets
Sports equipment
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 30 November 2025
-
0
-
0
504
504
At 30 November 2024
-
0
332
937
1,269
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,421
1,049
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
75
75
75
75
Ordinary B of £1 each
25
25
25
25
100
100
100
100
2025-11-30 2024-12-01 false false true 04 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr J A Gopperth Mr P Simmons 2026-08-04 06914575 2024-12-01 2025-11-30 06914575 2025-11-30 06914575 2024-11-30 06914575 core:PlantMachinery 2025-11-30 06914575 core:FurnitureFittings 2025-11-30 06914575 core:ComputerEquipment 2025-11-30 06914575 core:PlantMachinery 2024-11-30 06914575 core:FurnitureFittings 2024-11-30 06914575 core:ComputerEquipment 2024-11-30 06914575 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 06914575 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 06914575 core:ShareCapital 2025-11-30 06914575 core:ShareCapital 2024-11-30 06914575 core:RetainedEarningsAccumulatedLosses 2025-11-30 06914575 core:RetainedEarningsAccumulatedLosses 2024-11-30 06914575 core:ShareCapitalOrdinaryShareClass1 2025-11-30 06914575 core:ShareCapitalOrdinaryShareClass1 2024-11-30 06914575 core:ShareCapitalOrdinaryShareClass2 2025-11-30 06914575 core:ShareCapitalOrdinaryShareClass2 2024-11-30 06914575 core:ShareCapitalOrdinaryShares 2025-11-30 06914575 core:ShareCapitalOrdinaryShares 2024-11-30 06914575 bus:Director1 2024-12-01 2025-11-30 06914575 core:PlantMachinery 2024-12-01 2025-11-30 06914575 core:FurnitureFittings 2024-12-01 2025-11-30 06914575 core:ComputerEquipment 2024-12-01 2025-11-30 06914575 2023-12-01 2024-11-30 06914575 core:PlantMachinery 2024-11-30 06914575 core:FurnitureFittings 2024-11-30 06914575 core:ComputerEquipment 2024-11-30 06914575 2024-11-30 06914575 core:CurrentFinancialInstruments 2025-11-30 06914575 core:CurrentFinancialInstruments 2024-11-30 06914575 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 06914575 bus:OrdinaryShareClass2 2024-12-01 2025-11-30 06914575 bus:OrdinaryShareClass1 2025-11-30 06914575 bus:OrdinaryShareClass1 2024-11-30 06914575 bus:OrdinaryShareClass2 2025-11-30 06914575 bus:OrdinaryShareClass2 2024-11-30 06914575 bus:AllOrdinaryShares 2025-11-30 06914575 bus:AllOrdinaryShares 2024-11-30 06914575 bus:EntityNoLongerTradingButTradedInPast 2024-12-01 2025-11-30 06914575 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06914575 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06914575 bus:FRS102 2024-12-01 2025-11-30 06914575 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 06914575 bus:CompanySecretary1 2024-12-01 2025-11-30 06914575 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP