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Registered number: 15909744 (England and Wales) JUMPMIND UK LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
JUMPMIND UK LIMITED
COMPANY INFORMATION
Directors | D Ceto
| J A Corbin
| T T King
Registered number | 15909744
Registered office | One Centenary Way
| Birmingham
| United Kingdom
| B3 3AY
Independent auditors | ZEDRA Audit & Assurance (UK) Limited
JUMPMIND UK LIMITED REGISTERED NUMBER:15909744
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025
Note |  | $
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 15,268 |
Cash at bank and in hand |  | 9,604 |
|  | 24,872 |
Creditors: amounts falling due within one year | 5 | (616,166) |
Net current liabilities |  |  | (591,294)
Total assets less current liabilities |  |  | (591,294)
Net liabilities |  |  | (591,294)
Capital and reserves |  |  |
Called up share capital | 6 |  | 1
Profit and loss account |  |  | (591,295)
|  |  | (591,294)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
T T King
Director
Date: 20 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 1
JUMPMIND UK LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| $ | $ | $
At 21 August 2024 | 1 | - | 1
Comprehensive income for the period |  |  |
Loss for the period | - | (590,900) | (590,900)
Currency translation differences | - | (395) | (395)
At 31 December 2025 | 1 | (591,295) | (591,294)
Page 2
JUMPMIND UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 Company was incorporated on 21 August 2024 and commenced trading from August 2024. This is the first set of financial statements prepared by the Company. The period presented is from 21 August 2024 to 31 December 2025. The following principal accounting policies have been applied:
| 1.2 | Going concern
Jumpmind UK Limited is wholly reliant on its parent company, Jumpmind LLC, for financial support. The Company has received written confirmation from its parent company that it will continue to provide financial support for a period of at least 12 months from the date of approval of these financial statements. Through a review of the parent company's financial position and expected future outlook, the Company will have sufficient support to continue trading for a period of a least 12 months from the approval of these financial statements, as such these financial statements are prepared on the going concern basis.
| 1.3 | Foreign currency translation
Functional and presentation currency The Company's functional currency is GBP. This differs from the presentational currency which is USD due to group requirements. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
JUMPMIND UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
| 1.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 1.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 1.6 | 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.
| 1.7 | Creditors
Short-term creditors are measured at the transaction price. Amounts due to undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.
2. | Employees
The average monthly number of employees during the period was 2.
3. | Auditors' information
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified. The audit report was signed on 21 August 2026 by Edward Wallis ACA (Senior Statutory Auditor) on behalf of ZEDRA Audit & Assurance (UK) Limited. Page 4
JUMPMIND UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | $
| Other debtors | 10,786
| Prepayments and accrued income | 4,482
|  | 15,268
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | $
| Amounts owed to group undertakings | 572,034
| Other taxation and social security | 15,205
| Other creditors | 16
| Accruals and deferred income | 28,911
|  | 616,166
6. | Share capital
|  |  |  |  | 2025
|  |  |  |  | $
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
The Company allotted and issued 1 Ordinary share at a nominal value of £1 upon incorporation. Share capital is denominated in GBP. For presentational purposes, it has been translated into USD at the exchange rate at the date of allotment.
7. | Controlling party
Jumpmind, LLC is the parent of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The registered office of the parent company is 8999 Gemini Parkway, STE 250, Columbus, OH, 43240, USA.
8. | Post balance sheet events
There were no adjusting or non-adjusting events occurring between the end of the reporting period and the date these financial statements were approved. Page 5