| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| JP MOTION LTD |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| JP MOTION LTD |
| JP MOTION LTD (REGISTERED NUMBER: 15703150) |
| Contents of the Financial Statements |
| FOR THE YEAR ENDED 31 MAY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Report of the Accountants | 6 |
| JP MOTION LTD |
| Company Information |
| FOR THE YEAR ENDED 31 MAY 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 63 Dock Street |
| Dundee |
| Scotland |
| DD1 3DU |
| JP MOTION LTD (REGISTERED NUMBER: 15703150) |
| Balance Sheet |
| 31 MAY 2026 |
| 31.5.26 | 31.5.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Prepayments and accrued income |
| Cash at bank | 6 |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| JP MOTION LTD (REGISTERED NUMBER: 15703150) |
| Notes to the Financial Statements |
| FOR THE YEAR ENDED 31 MAY 2026 |
| 1. | STATUTORY INFORMATION |
| JP Motion Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue is recognised as services are rendered. Payment is typically due upon completion or by reference to the stage of completion of the service. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Computer equipment - 25% reducing balance |
| 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. |
| Going concern |
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| JP MOTION LTD (REGISTERED NUMBER: 15703150) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 MAY 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 June 2025 |
| Additions |
| At 31 May 2026 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for year |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Trade debtors |
| Interest receivable | 672 | - |
| Directors' loan accounts | 78,105 | - |
| 6. | CASH AT BANK |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Bank balance | 247,875 | 161,993 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Trade creditors |
| Corporation tax |
| VAT | 20,213 | 20,238 |
| Other creditors | ( |
) |
| Accrued expenses |
| 8. | PROVISIONS FOR LIABILITIES |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| JP MOTION LTD (REGISTERED NUMBER: 15703150) |
| Notes to the Financial Statements - continued |
| FOR THE YEAR ENDED 31 MAY 2026 |
| 8. | PROVISIONS FOR LIABILITIES - continued |
| Deferred tax |
| £ |
| Provided during year |
| Balance at 31 May 2026 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.5.26 | 31.5.25 |
| value: | £ | £ |
| Ordinary | 1 | 10 | 10 |
| 10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the year ended 31 May 2026 and the period ended 31 May 2025: |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| 11. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |
| JP MOTION LTD |
| Report of the Accountants to the Director of |
| JP Motion Ltd |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2026 set out on pages one to three and you consider that the company is exempt from an audit. |
| In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
| 63 Dock Street |
| Dundee |
| Scotland |
| DD1 3DU |