REGISTERED NUMBER: SC791072 (Scotland)

JumpStartFinance Limited

Unaudited Financial Statements

for the Year Ended 29th November 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Directors:

G J Targonski

Mrs C F Targonski

Registered office:

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Registered number:

SC791072 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

476

-

Investments

5

3,600

3,600

4,076

3,600

Current assets

Debtors

6

2,192

1,010

Cash at bank

9,607

5,584

11,799

6,594

Creditors

Amounts falling due within one year

7

16,698

14,205

Net current liabilities

(4,899

)

(7,611

)

Total assets less current liabilities

(823

)

(4,011

)

Provisions for liabilities

90

-

Net liabilities

(913

)

(4,011

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(1,013

)

(4,111

)

(913

)

(4,011

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th August 2026 and were signed on its behalf by:

G J Targonski - Director

1.	Statutory information

JumpStartFinance Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover represents the total value, excluding value added tax, of consultancy fees received during the year. Turnover is recognised at the date the amount is received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office equipment

-

25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade creditors, accruals, intercompany loans and directors' loans.

Directors' loans (being repayable on demand), trade creditors, accruals and intercompany loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, 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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Group accounts

The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts.

Going concern

The company has a deficit on the balance sheet and relies on the support of its shareholders and creditors, which has been confirmed for a period of at least twelve months from the approval of the financial statements. Accordingly the directors have prepared the financial statements on the going concern basis.

3.	Employees and directors

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

4.	Tangible fixed assets

Office

equipment

£

Cost

Additions

519

At 29th November 2025

519

Depreciation

Charge for year

43

At 29th November 2025

43

Net book value

At 29th November 2025

476

5.	Fixed asset investments

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

RoboForex trading platform

3,600

3,600

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

2,192

410

Other debtors

-

600

2,192

1,010

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

850

Taxation and social security

259

-

Other creditors

16,439

13,355

16,698

14,205

8.	Related party disclosures

JumpStartFinance Limited is a fully owned subsidiary of JumpStartHoldings Limited. JumpStartHoldings Limited is a private company, limited by shares, registered in Scotland.

At 30th November 2025 a loan of £2,192 (2024 - £410) was outstanding payable to the company by JumpStartHoldings Limited. This loan is unsecured, interest free and is repayable on demand.