REGISTERED NUMBER: 14303543 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

JUMPCLOUD UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A A Moynihan

M A Thomas

REGISTERED OFFICE:

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

REGISTERED NUMBER:

14303543 (England and Wales)

AUDITORS:

Byrd + Link Audit Limited

Honeybourne Place

Jessop Avenue

Cheltenham

Gloucestershire

GL50 3SH

FIXED ASSETS

Tangible assets

4

16,496

8,072

CURRENT ASSETS

Debtors: amounts falling due within one year

5

1,086,630

452,081

Cash at bank

174,420

175,000

1,261,050

627,081

CREDITORS

Amounts falling due within one year

6

461,852

323,796

NET CURRENT ASSETS

799,198

303,285

TOTAL ASSETS LESS CURRENT LIABILITIES

815,694

311,357

PROVISIONS FOR LIABILITIES

4,124

556

NET ASSETS

811,570

310,801

CAPITAL AND RESERVES

Called up share capital

7

100

100

Other reserves

113,986

72,694

Retained earnings

697,484

238,007

SHAREHOLDERS' FUNDS

811,570

310,801

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:

A A Moynihan - Director

1.	STATUTORY INFORMATION

Jumpcloud UK 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Comparative information

Where necessary, comparative information has been reclassified to conform with the presentation adopted in the current year. Such reclassifications are made where management considers that an alternative presentation provides more relevant information to users of the financial statements. These reclassifications affect presentation only and have no impact on profit for the year, net assets or cash flows.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgments, 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, 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.

There are no estimates and assumptions which are considered to have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

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.

Office Equipment - 33.33% on cost

Taxation

Taxation for the year 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 year 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of signing this report.

The company relies on the continued support from its parent company which has confirmed that it will continue to provide this for the foreseeable future. On that basis, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Holiday pay accrual

A liability is recognised to the extent any of unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at reporting date.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Share based payments

Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each Statement of financial position date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.

The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the company keeping the scheme open or the employee maintaining any contributions required by the scheme).

Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.

Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

Cost

At 1 January 2025

8,303

Additions

11,904

At 31 December 2025

20,207

Depreciation

At 1 January 2025

231

Charge for year

3,480

At 31 December 2025

3,711

Net book value

At 31 December 2025

16,496

At 31 December 2024

8,072

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,086,325

451,638

Prepayments

305

443

1,086,630

452,081

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,363

28,610

Amounts owed to group undertakings

-

8,910

Corporation tax

165,341

24,820

Social security and other taxes

64,219

82,406

Accrued expenses

210,494

164,708

Pension liability

18,435

14,342

461,852

323,796

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nathan Smith ACA (Senior Statutory Auditor)

for and on behalf of Byrd + Link Audit Limited

9.	PENSION COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £61,220 (2024: £66,226). Contributions totalling £18,435 (2024: £14,342) were payable to the fund at the reporting date and are included in creditors.

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of JumpCloud International, Inc. a company incorporated in the United States of America.

The smallest group in which the results of the company are consolidated is that headed by JumpCloud International, Inc. The consolidated financial statements may be obtained from their headquarters at 361 Centennial Pkwy Ste 300, Louisville, Colorado, 80027, United States.

12.	SHARE-BASED PAYMENT TRANSACTIONS

The company's ultimate parent company, JumpCloud Inc., operates a share based payment scheme for all the employees of the company.

The stock options in JumpCloud Inc. are granted to the company's employees at a price equal to the fair value of the shares in JumpCloud Inc. at date of the grant and are denominated in US dollars.

The stock options have between a one to four year vesting period. If the stock options remain unexercised after a period of ten years from the date of the grant, the stock options expire. Stock options are forfeited if the employee leaves the company before the options vest.

13.	RECLASSIFICATION OF COMPARATIVE INFORMATION

During the year, the Company reviewed the classification of certain direct costs and concluded that these costs are more appropriately presented within cost of sales. Accordingly, comparative amounts for the year ended 31 December 2024 have been reclassified to conform with the current year's presentation.

The effect of the reclassification is set out below:

Cost of sales increased by £453,231

Wages decreased by £386,415

Social Security decreased by £44,305

Staff welfare decreased by £22.493

The reclassification is presentation only and has no impact on operating profit, profit for the financial year, net assets or cash flows.