IRIS Accounts Production v26.1.10.61 10166594 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10166594 2024-12-31 10166594 2025-12-31 10166594 2025-01-01 2025-12-31 10166594 2023-12-31 10166594 2024-01-01 2024-12-31 10166594 2024-12-31 10166594 ns15:EnglandWales 2025-01-01 2025-12-31 10166594 ns14:PoundSterling 2025-01-01 2025-12-31 10166594 ns10:Director1 2025-01-01 2025-12-31 10166594 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10166594 ns10:SmallEntities 2025-01-01 2025-12-31 10166594 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10166594 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 10166594 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10166594 ns10:FullAccounts 2025-01-01 2025-12-31 10166594 ns10:Director2 2025-01-01 2025-12-31 10166594 ns10:RegisteredOffice 2025-01-01 2025-12-31 10166594 ns5:CurrentFinancialInstruments 2025-12-31 10166594 ns5:CurrentFinancialInstruments 2024-12-31 10166594 ns5:Non-currentFinancialInstruments 2025-12-31 10166594 ns5:Non-currentFinancialInstruments 2024-12-31 10166594 ns5:ShareCapital 2025-12-31 10166594 ns5:ShareCapital 2024-12-31 10166594 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 10166594 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10166594 ns5:FurnitureFittings 2025-01-01 2025-12-31 10166594 ns5:MotorVehicles 2025-01-01 2025-12-31 10166594 ns5:ComputerEquipment 2025-01-01 2025-12-31 10166594 ns5:LeaseholdImprovements 2024-12-31 10166594 ns5:PlantMachinery 2024-12-31 10166594 ns5:FurnitureFittings 2024-12-31 10166594 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 10166594 ns5:PlantMachinery 2025-01-01 2025-12-31 10166594 ns5:LeaseholdImprovements 2025-12-31 10166594 ns5:PlantMachinery 2025-12-31 10166594 ns5:FurnitureFittings 2025-12-31 10166594 ns5:LeaseholdImprovements 2024-12-31 10166594 ns5:PlantMachinery 2024-12-31 10166594 ns5:FurnitureFittings 2024-12-31 10166594 ns5:MotorVehicles 2024-12-31 10166594 ns5:ComputerEquipment 2024-12-31 10166594 ns5:MotorVehicles 2025-12-31 10166594 ns5:ComputerEquipment 2025-12-31 10166594 ns5:MotorVehicles 2024-12-31 10166594 ns5:ComputerEquipment 2024-12-31 10166594 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 10166594 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 10166594 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 10166594 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31

REGISTERED NUMBER: 10166594 (England and Wales)

JOYPOTS LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2025

| JOYPOTS LIMITED (REGISTERED NUMBER: 10166594) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| JOYPOTS LIMITED |

Company Information

for the Year Ended 31 December 2025

| Directors: | D A Brower

| N M Shelton

| Registered office: | Grangewood House,

| Oakwood Hill Ind Estate

| Oakwood Hill

| Loughton

| Essex

| 1G10 3TZ

| Registered number: | 10166594 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

| JOYPOTS LIMITED (REGISTERED NUMBER: 10166594) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 95,842 |  | 61,952 |  |

Current assets

Stocks | 379,578 |  | 344,773 |  |

Debtors | 5 | 230,613 |  | 151,061 |  |

Cash at bank | 153,092 |  | 122,428 |  |

763,283 |  | 618,262 |  |

Creditors

Amounts falling due within one year | 6 | 405,899 |  | 158,548 |  |

Net current assets | 357,384 |  | 459,714 |  |

Total assets less current liabilities | 453,226 |  | 521,666 |  |

Creditors

Amounts falling due after more than one year | 7 | 1,459,228 |  | 1,184,980 |  |

Net liabilities | (1,006,002 | ) | (663,314 | ) |

Capital and reserves

Called up share capital | 100 |  | 1 |  |

Retained earnings | (1,006,102 | ) | (663,315 | ) |

(1,006,002 | ) | (663,314 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 4 August 2026 and were signed on its behalf by:

D A Brower - Director

| JOYPOTS LIMITED (REGISTERED NUMBER: 10166594) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Joypots Limited 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.

| Significant judgements and estimates

| In applying the Company's accounting policies, the director is required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

| 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, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

| Critical judgements in applying the Company's accounting policies

| The critical judgement that the director has made in the process of applying the Company's accounting policies that have the most significant effect on the amounts recognised in the statutory financial statements are discussed below:

| (i) Assessing indicators and impairment

| In assessing whether there have been any indicators or impairment of assets, the director has considered both external and internal sources of information such as market conditions, counterparty credit ratings and experience of recoverability. There have been no indicators or impairments identified during the current financial year.

| Key sources of estimation uncertainty

| The key assumptions concerning the future, and other key sources of estimation uncertainty that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

| (i) Recoverability of receivables

| The Company establishes a provision for receivables that are estimated not to be recoverable. When assessing recoverability the director considers factors such as the aging of the receivables, past experience and recoverability, and the credit profile of individual or groups of customers.

| Turnover

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

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| JOYPOTS LIMITED (REGISTERED NUMBER: 10166594) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | Accounting policies - continued

| 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

| These financial statements have been prepared on a going concern basis.

| The current economic conditions present increased risks for all businesses. In response to such conditions, the directors have carefully considered these risks including an assessment on uncertainty on future trading

| projection for a period of at least 12 months from the date of signing the financial statements, and the extent

| io which they might affect the preparation of the financial statements on a going concern basis.

| Based on assessment, the directors consider that the company maintains an appropriate level of liquidity,

| sufficient to meet the demands of the business including any capital and servicing obligations and external

| debt liabilities.

| In addition, the company's assets are assessed for recoverability on a regular basis, and the directors consider that the company is not exposed to losses on these assets which would affect their decision to adopt the going concern basis.

| The directors have a reasonable expectation that the company has adequate resources to continue in

| operational existence for the foreseeable future and that there are no material uncertainties that lead to

| significant doubts upon the company's ability to continue as a going concern. Thus the directors have

| continued to adopt the going concern basis of accounting in preparing these financial statements

| Provisions

| Provisions are recognised when there is a present obligation (legal or constructive) as a result of a past event, it is probably that the obligation will be required to be settled, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting taking into account the risks and uncertainties surrounding the obligation. Provisions are discounted when the time value of money is material.

| Financial instruments

| Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds financial instruments which comprise cash and cash equivalents, trade and other receivables, equity investments, trade and other payables, loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments in full.

| Financial assets / liabilities - classified as basic financial instruments

| (i) Cash and cash equivalents

| This includes cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

| (ii) Trade and other receivables

| Trade and other receivables are initially recognised at the transaction price, including any transaction costs.

| Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

| At the end of each reporting period, the Company assesses whether there is objective evidence that an receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in profit or loss.

| (iii) Trade and other payables and loans and borrowings

| Trade and other payables and loans and borrowings are initially measured at the transaction price, including any transaction price, including any transaction costs.

3. | Employees and directors

| The average number of employees during the year was 13 (2024 - 6 ) .

| JOYPOTS LIMITED (REGISTERED NUMBER: 10166594) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | Tangible fixed assets

Fixtures |

Improvements | Plant and | and |

to property | machinery | fittings |

| £ | £ | £

| Cost

| At 1 January 2025 | - |  | - |  | 44,980 |  |

| Additions | 24,616 |  | 22,850 |  | 2,245 |  |

| At 31 December 2025 | 24,616 |  | 22,850 |  | 47,225 |  |

| Depreciation

| At 1 January 2025 | - |  | - |  | 4,766 |  |

| Charge for year | 1,684 |  | 1,441 |  | 9,148 |  |

| At 31 December 2025 | 1,684 |  | 1,441 |  | 13,914 |  |

| Net book value

| At 31 December 2025 | 22,932 |  | 21,409 |  | 33,311 |  |

| At 31 December 2024 | - |  | - |  | 40,214 |  |

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| Cost

| At 1 January 2025 | 21,950 |  | 7,241 |  | 74,171 |  |

| Additions | - |  | 4,556 |  | 54,267 |  |

| At 31 December 2025 | 21,950 |  | 11,797 |  | 128,438 |  |

| Depreciation

| At 1 January 2025 | 3,622 |  | 3,831 |  | 12,219 |  |

| Charge for year | 5,488 |  | 2,616 |  | 20,377 |  |

| At 31 December 2025 | 9,110 |  | 6,447 |  | 32,596 |  |

| Net book value

| At 31 December 2025 | 12,840 |  | 5,350 |  | 95,842 |  |

| At 31 December 2024 | 18,328 |  | 3,410 |  | 61,952 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 208,530 |  | 123,813 |  |

| Other debtors | 2,883 |  | 5,730 |  |

| Called up share capital not paid | 1 |  | 1 |  |

| Prepayments and accrued income | 19,199 |  | 21,517 |  |

230,613 |  | 151,061 |  |

| JOYPOTS LIMITED (REGISTERED NUMBER: 10166594) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade creditors | 318,926 |  | 113,248 |  |

| Social security and other taxes | 17,415 |  | 9,379 |  |

| VAT | 41,080 |  | 29,271 |  |

| Other creditors | 26,242 |  | 1,525 |  |

| Accruals and deferred income | 2,236 |  | 5,125 |  |

405,899 |  | 158,548 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans - 2-5 years | 4,398 |  | 14,787 |  |

| Directors' loan accounts | 1,161,369 |  | 1,170,193 |  |

| Accruals and deferred income | 293,461 |  | - |  |

1,459,228 |  | 1,184,980 |  |