Company Registration No. 06291776 (England and Wales)
John Doe Group Limited
Financial statements
for the year ended 31 December 2025
Pages for filing with the Registrar
John Doe Group Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 10
John Doe Group Limited
Balance sheet
As at 31 December 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
6
45,208
48,144
Investments
5
1,000
1,000
46,208
49,144
Current assets
Debtors
8
1,398,319
3,062,926
Cash at bank and in hand
964,914
1,159,975
2,363,233
4,222,901
Creditors: amounts falling due within one year
9
(1,704,015)
(2,822,079)
Net current assets
659,218
1,400,822
Total assets less current liabilities
705,426
1,449,966
Creditors: amounts falling due after more than one year
10
-
0
(7,500)
Deferred tax provision
11
(4,280)
(4,630)
Net assets
701,146
1,437,836
Capital and reserves
Called up share capital
12
22
24
Share premium account
13
-
0
907,017
Capital redemption reserve
13
4
2
Other reserves
13
5,257
-
0
Profit and loss reserves
13
695,863
530,793
Total equity
701,146
1,437,836

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

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

The financial statements were approved by the board of directors and authorised for issue on 17 July 2026 and are signed on its behalf by:
Lee Beattie
Director
Company Registration No. 06291776
John Doe Group Limited
Notes to the financial statements
For the year ended 31 December 2025
2
1
Accounting policies
Company information

John Doe Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, EC4V 4BE.

1.1
Accounting convention

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
Turnover

Turnover represents amounts receivable for services and expenses recharged net of VAT. Revenue is recognised on an accruals basis.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Website costs
20% straight line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, 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:

Office equipment
25% straight line
Fixtures and fittings
25% - 33% straight line
Computer equipment
25% - 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
3
1.5
Fixed asset investments

Interests in subsidiaries are measured at fair value at each reporting date. Changes in fair value are recognised in other comprehensive income.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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.

John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
4
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

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

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 taxation is provided at appropriate rates on all timing differences using the liability method only to the extent that, in the opinion of the directors, there is a reasonable probability that a liability or asset will crystallise in the foreseeable future.
John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies (continued)
5
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.
1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.
2
Critical accounting judgements and key sources of estimation uncertainty

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

3
Employees

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

2025
2024
Number
Number
Total
43
49
John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
6
4
Intangible fixed assets
Website costs
£
Cost
At 1 January 2025 and 31 December 2025
9,000
Amortisation
At 1 January 2025 and 31 December 2025
9,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,000
1,000
6
Tangible fixed assets
Office equipment
Fixtures and fittings
Computer equipment
Total
£
£
£
£
Cost
At 1 January 2025
19,658
30,031
102,610
152,299
Additions
170
5,194
11,632
16,996
At 31 December 2025
19,828
35,225
114,242
169,295
Depreciation
At 1 January 2025
13,774
15,105
75,276
104,155
Depreciation charged in the year
3,729
7,481
8,722
19,932
At 31 December 2025
17,503
22,586
83,998
124,087
Carrying amount
At 31 December 2025
2,325
12,639
30,244
45,208
At 31 December 2024
5,884
14,926
27,334
48,144
John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
7
7
Subsidiaries

Separate company financial statements for the subsidiary undertakings are required to be prepared by law. The company and its subsidiary undertakings comprise a small group and have therefore taken advantage of the exemption available from the requirement to prepare group financial statements.

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of shares held
% Held
Direct
Indirect
Wire Media Limited
Scotland
Ordinary
100.00
-
Socialeyes Club Limited
Scotland
Ordinary
0
100.00
Sain Home Ltd
Scotland
Ordinary
0
100.00
John Doe Communications Limited
England
Ordinary
100.00
-
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Wire Media Limited
37,292
270
Socialeyes Club Limited
(7,456)
0
-
0
Sain Home Ltd
100
-
0
John Doe Communications Limited
1
-
0

The investments in subsidiaries are all stated at fair value.

The registered office for Wire Media Limited, Socialeyes Club Limited and Sain Home Ltd is Commonwealth House, 48/4 Albion Street, Glasgow, Scotland, G1 1LH.

The registered office for John Doe Communications Limited is 71 Queen Victoria Street, London, EC4V 4BE.

8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,052,215
1,934,387
Corporation tax recoverable
19,095
88,224
Amounts owed by group undertakings
206,119
840,717
Other debtors
120,890
199,598
1,398,319
3,062,926
John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
8
9
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,500
10,000
Trade creditors
588,971
743,757
Corporation tax
86,942
227,591
Other taxation and social security
246,627
501,105
Other creditors
773,975
1,339,626
1,704,015
2,822,079

Coutts & Co hold a fixed and floating charge over the assets of the company in respect of an arranged overdraft facility.

10
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,500
11
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
4,280
4,630
12
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 0.001p each
2,160,000
2,400,000
22
24

During the year, the director Magin Trewhella resigned from the company. As a result, 240,000 Ordinary shares of £0.00001 each were cancelled and purchased by the company from Magin Trewhella for a total consideration of £193,098.

13
Reserves
Share premium

During the year, the share premium account was cancelled and the balance of £907,017 was transferred to retained earnings.

Capital redemption reserve

The capital redemption reserve arose on the buy back of the company's own shares and is not available for distribution.

John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
13
Reserves (continued)
9
Share option reserve

The company operates an EMI share option scheme for certain employees. The charge recognised in the year was not material to the financial statements.

14
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Lorenzo Mosca
Statutory Auditors:
Saffery LLP
Date of audit report:
20 July 2026
15
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
181,777
171,550
16
Directors' transactions

Dividends totalling £796,720 (2024 - £602,180) were payable in the year in respect of shares held by the company's directors.

As at 31 December 2025 no amounts were owed to the company by the directors (2024 - £38,407 from two directors). Repayments of £38,407 were made in the year (2024 - £227,978 ). The loans were subject to interest at market rate and repayable on demand. The loans were included in other debtors.

17
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

John Doe Group Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
17
Related party transactions (continued)
10
Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities under common control
128,935
77,313
322,214
56,139

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Entities under common control
9,226
710

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
206,119
840,717
Entities under common control
1,461
-
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