JUMPING JACKS LIMITED - Filleted accounts

Registered number

04376373

JUMPING JACKS LIMITED

Unaudited Filleted Accounts

31 December 2025

JUMPING JACKS LIMITED
Registered number:		04376373
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		34,351			35,876

Current assets
Debtors	4	10,562			24,553
Cash at bank and in hand		21,552			17,699
		32,114			42,252

Creditors: amounts falling due within one year	5	(26,861)			(55,846)

Net current assets/(liabilities)			5,253			(13,594)

Net assets			39,604			22,282

Capital and reserves
Called up share capital			1			1
Profit and loss account			39,603			22,281

Shareholder's funds			39,604			22,282

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C Barton
Director
Approved by the board on 31 July 2026

JUMPING JACKS LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					12		15


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	55,956		5,404		15,614		76,974
	At 31 December 2025	55,956		5,404		15,614		76,974

	Depreciation
	At 1 January 2025	20,346		5,403		15,349		41,098
	Charge for the year	1,436		1		88		1,525
	At 31 December 2025	21,782		5,404		15,437		42,623

	Net book value
	At 31 December 2025	34,174		-		177		34,351
	At 31 December 2024	35,610		1		265		35,876


4	Debtors					2025		2024
£							£

	Other debtors					10,562		24,553


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					12,206		2,162
	Other creditors					14,655		53,684
						26,861		55,846


6	Other information

	JUMPING JACKS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	300 St Marys Road
	Garston
	Liverpool
	Merseyside
	L19 0NQ