Attinger Jack Limited

	Page
Strategic Report	1
Director's Report	2—3
Independent Auditor's Report	4—7
Profit and Loss Account	8
Statement of Comprehensive Income	9
Balance Sheet	10
Statement of Changes in Equity	11
Statement of Cash Flows	12
Notes to the Statement of Cash Flows	13
Notes to the Financial Statements	14—20

The director presents her strategic report for the year ended 30 November 2025.

Review of the Business

The results for the year remain strong. With revenue increasing by £891k (7%) and the gross profit margin remaining consistent with the previous year, overhead costs have increased in line with business growth; take on of additional staff to fulfil additional revenue as well as an EMI scheme being put in place for staff retention. Whilst interest rates have been reducing, cash has been taken from the deposit and savings account to be invested in higher return projects. The pre-tax profit has increased since the last reporting year by £112k (9%).

The revenue increase of 7% (seen in the year ended November 2025) can be attributed to an increase in TV advertising across Attinger Jack's client base, this accounts for £699k of the overall revenue increase, the remaining £192k is attributed to press & digital income.

As a result of Attinger Jack's trading terms, with sales invoices settled before supplier invoices are settled the company cash balance remains high throughout the year with working capital levels remaining strong each month. At the year end (and each month end) customer and supplier balances are current with little to no aged balances.

Development

Attinger Jack has continued the efforts from the previous year, in team utilisation and diversification continuing the offering/development of the creative internal team as a separate service offered as 'Creative Cupboard'. This takes the work currently undertaken as part of the development of press insertions and TV campaigns at Attinger Jack and creates an offering to businesses who may need creative work but not necessarily specific to press insertions or TV adverts (such as flyers, logos, website images and design etc).

Investment has been made in the internal media team to maintain the levels of staffing following leavers in the previous reporting period. This investment has meant that Attinger Jack can maintain the current services it offers to its existing client base and be ready for the take on of any new clients.

Principal Risks and Uncertainties

Key risks for the business are likely to be Economic risks and uncertainties.

With inflation and interest rate rises impacting most businesses this has an impact on the availability of money and budgets within businesses to commit to advertising spends.

As a direct response advertiser, largely to end customers, Attinger Jack could also be impacted because of the end customer having less disposable income as a result of these uncertainties.

On behalf of the board

Mrs Alice Buttling-Smith

Director

25/08/2026

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Attinger Jack Limited

Company No. 07447398

Director's Report For The Year Ended 30 November 2025

Director's Report

The director presents her report and the financial statements for the year ended 30 November 2025.

Principal Activity

The company's principal activity continues to be that of media advertising.

Dividends

The total distribution of dividends for the year ended 30 November 2025 was £500.

Directors

The director who held office during the year were as follows:

Mrs Alice Buttling-Smith

Financial Risk Management Objectives and Policies

The company's operations expose it to a variety of financial risks which include credit risk, foreign currency risk and investment risk. The company itself is not exposed to interest rate risk (no borrowing) or liquidity risk (high cash reserves) at this time.

Credit risk is managed via the pre-approval of credit limits with customers. Customer credit limits are insured by an external party at Attinger Jack's expense. These limits are monitored and managed regularly and updated or removed where and when it is necessary to do so. Internal systems ensure adherence to the terms of the insurance. As such the credit risk is mitigated through the insurance of debts.

Foreign currency risk at Attinger Jack is very minor, with very little trade undertaken in currency that isn't GBP. Currently the only foreign currency held by Attinger Jack is in Euro's. Supplier payments in Euros are paid out of the Euro's held, which are paid after Euro paying customers have settled their invoices. As such there isn't an ongoing need to convert between currencies, which mitigates fluctuating currency changes.

Investment risk is managed by making investments only in incremental amounts and exclusively into low-risk portfolios designed to preserve capital while generating stable and predictable returns. Any outstanding cash balances are secured against property, with the Company holding a first charge over the asset. Although some level of investment risk is inherent in any investment activity, management considers the overall exposure of the Company to be low. Investments are monitored on a regular basis to ensure they remain aligned with the Company’s risk management objectives and continue to deliver a consistent and reliable return.

Statement of Director's Responsibilities

The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Attinger Jack Limited

Director's Report (continued)

For The Year Ended 30 November 2025

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Director's Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, Mander Duffill, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mrs Alice Buttling-Smith

Director

25/08/2026

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Independent Auditor's Report

to the Members of

Attinger Jack Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Attinger Jack Limited for the year ended 30 November 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity, Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 30 November 2025 and of its profit/(loss) 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.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Attinger Jack Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 2—3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Attinger Jack Limited

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In planning and designing our audit tests, we identify and assess the risks of material mis-statements, whether due to fraud or error. Our risk assessment procedures included:

- Enquiries of management about the entities policies and procedures on compliance with laws and regulations and whether they were aware of any instances of noncompliance together with the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.

- Enquiries of management about the entities policies and procedures on fraud risks, including any actual, suspected or alleged fraud.

- Considered the nature of the industry and sector, control environment and business performance including the key drivers for directors' remuneration, bonus levels and performance targets.

- Reading minutes of meetings of those charged with governance.

We communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

We obtained an understanding of the legal and regulatory frameworks that the entity operates in, through discussions with the director, and from our commercial knowledge and experience of the sector in which the company operates, to enable us to identify the key laws and regulations applicable to the company. We focused on specific laws and regulations which we considered may have a direct material effect on the financial statement or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override of controls including the following:

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

- Enquiry of management concerning actual and potential litigation and claims.

- Reviewing correspondence with HMRC, and the company's legal advisors.

- Addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments, assessing whether judgements made in making accounting estimates are indicative of a potential bias, and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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Independent Auditor's Report (continued)

to the Members of

Attinger Jack Limited

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Davis FCA, Senior Statutory Auditor (Senior Statutory Auditor)

for and on behalf of Mander Duffill, Chartered Accountants & Auditors , Statutory Auditor

26/08/2026

Mander Duffill, Chartered Accountants & Auditors

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

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Attinger Jack Limited

Profit and Loss Account

For The Year Ended 30 November 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		13,940,599	13,049,812
Cost of sales		(11,630,574 )	(10,874,845 )

GROSS PROFIT		2,310,025	2,174,967

Administrative expenses		(1,914,162 )	(1,101,272 )
Other operating income		4,947	-

OPERATING PROFIT	4	400,810	1,073,695
Loss on disposal of fixed assets		-	(5,811 )
Loss on disposal of fixed asset investments		(1)	-
Other interest receivable and similar income	9	162,615	143,617

PROFIT BEFORE TAXATION		563,424	1,211,501
Tax on Profit	10	(329,077 )	(287,800 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		234,347	923,701

The notes on pages 13 to 20 form part of these financial statements.

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Attinger Jack Limited

Statement of Comprehensive Income

For The Year Ended 30 November 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	234,347	923,701
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	234,347	923,701

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Attinger Jack Limited

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 07447398

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11		61,494		76,622
Investments	12		-		1

			61,494		76,623
CURRENT ASSETS
Debtors	13	3,448,923		4,068,934
Cash at bank and in hand		4,131,297		3,671,551

		7,580,220		7,740,485
Creditors: Amounts Falling Due Within One Year	14	(2,036,058 )		(2,441,518 )

NET CURRENT ASSETS (LIABILITIES)			5,544,162		5,298,967

TOTAL ASSETS LESS CURRENT LIABILITIES			5,605,656		5,375,590

PROVISIONS FOR LIABILITIES
Deferred Taxation	16		(15,374 )		(19,155 )

NET ASSETS			5,590,282		5,356,435

CAPITAL AND RESERVES
Called up share capital	18		400,000		400,000
Profit and Loss Account			5,190,282		4,956,435

SHAREHOLDERS' FUNDS			5,590,282		5,356,435

On behalf of the board

Mrs Alice Buttling-Smith

Director

25/08/2026

The notes on pages 13 to 20 form part of these financial statements.

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Attinger Jack Limited

Statement of Changes in Equity

For The Year Ended 30 November 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 December 2023	400,000	4,033,734	4,433,734
Profit for the year and total comprehensive income	-	923,701	923,701

Dividends paid	-	(1,000)	(1,000)

As at 30 November 2024 and 1 December 2024	400,000	4,956,435	5,356,435


Profit for the year and total comprehensive income	-	234,347	234,347

Dividends paid	-	(500)	(500)

As at 30 November 2025	400,000	5,190,282	5,590,282

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Attinger Jack Limited

Statement of Cash Flows

For The Year Ended 30 November 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	595,690	482,984
Tax paid		(290,758 )	(237,631 )

Net cash generated from operating activities		304,932	245,353

Cash flows from investing activities
Purchase of tangible assets		(8,844 )	(65,511 )
Proceeds from disposal of tangible assets		-	292
Proceeds from disposal of investment in subsidiary undertaking		1	-
Grants received		1,947	-
Interest received		162,615	143,617

Net cash generated from investing activities		155,719	78,398

Cash flows from financing activities
Equity dividends paid		(500 )	(1,000 )
Amount introduced by directors		-	867
Amount withdrawn by directors		(405)	-

Net cash used in financing activities		(905 )	(133 )



Increase in cash and cash equivalents		459,746	323,618
Cash and cash equivalents at beginning of year	2	3,671,551	3,347,933

Cash and cash equivalents at end of year	2	4,131,297	3,671,551

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Attinger Jack Limited

Notes to the Statement of Cash Flows

For The Year Ended 30 November 2025

Notes to the Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	234,347	923,701
Adjustments for:
Tax on profit	329,077	287,800
Interest income	(144,989 )	(143,617 )
Income from investments	(17,625)	185,717
Depreciation of tangible assets	23,971	9,907
Loss on disposal of tangible assets	-	5,811
Loss on disposal of fixed asset investments	1	-
Grant income	(1,947)	-
Movements in working capital:
Decrease/(increase) in trade and other debtors	620,011	(1,316,729 )
(Decrease)/increase in trade and other creditors	(447,156 )	530,394

Net cash generated from operations	595,690	482,984

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	4,131,297	3,671,551

3. Analysis of changes in net funds

	As at 1 December 2024	Cash flows	As at 30 November 2025
	£	£	£
Cash at bank and in hand	3,671,551	459,746	4,131,297

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Attinger Jack Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Attinger Jack Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07447398 . The registered office is Level 6, The Old Malthouse , Clarence Street , Bath , BA1 5NS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has assessed whether the company is a going concern and has considered all available information about the future and is confident of the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and

rebates.

Turnover represents gross media sales, excluding Value added Tax. Billings relating to advertising space

campaign planning are recognised by reference to the date on which the services are rendered

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% on cost
Fixtures & Fittings	33% on cost

During the year, a review of the useful economic lives and residual values of the company’s tangible fixed assets has taken place. Following this review, it was determined that certain assets are being utlised more rapidly than previously anticipated.

As a result, the depreciation rate applied to fixtures & fittings has been increased to more accurately reflect their useful life.

2.5. Investments

Investments in subsidiary undertakings are recognised at cost.

2.6. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

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Attinger Jack Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.8. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually forimpairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics

2.9. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.10. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.11. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Other Operating Income

	2025	2024
	£	£
Grant income	1,947	-
Rental income	3,000	-

	4,947	-

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Attinger Jack Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	-	16,350
Depreciation of tangible fixed assets	23,971	9,907

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	5,000	4,000

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	662,537	664,480
Social security costs	72,266	63,859
Other pension costs	72,582	101,795

	807,385	830,134

7. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 17)

8. Director's remuneration

	2025	2024
	£	£
Emoluments	107,504	107,504
Company contributions to money purchase pension schemes	60,000	89,509

	167,504	197,013

The number of directors to whom retirement benefits were accruing was as follows:

	2025		2024
Money purchase pension schemes	1		1

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Attinger Jack Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Interest Receivable and Similar Income

	2025	2024
	£	£
Bank interest receivable	131,735	134,567
SIPP Interest	13,255	9,050
Investment Interest	17,625	-

	162,615	143,617

10. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	332,859	275,425
Deferred Tax
Deferred taxation			(3,782 )	12,375


Total tax charge for the period			329,077	287,800

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	563,424	1,211,501

Tax on profit at 25% (UK standard rate)	140,856	302,875
Goodwill/depreciation not allowed for tax	5,993	2,477
Expenses not deductible for tax purposes	188,221	331
Capital allowances	(2,211 )	(14,888 )
Short term timing differences	(3,782 )	12,375
Research and Development tax credit	-	(15,370 )

Total tax charge for the period	329,077	287,800

11. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	51,467	42,812	94,279
Additions	8,843	-	8,843

As at 30 November 2025	60,310	42,812	103,122

...CONTINUED

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Attinger Jack Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	3,431	14,226	17,657
Provided during the period	10,394	13,577	23,971

As at 30 November 2025	13,825	27,803	41,628

Net Book Value
As at 30 November 2025	46,485	15,009	61,494

As at 1 December 2024	48,036	28,586	76,622

12. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 December 2024	1
Disposals	(1 )

As at 30 November 2025	-

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	1

BRTV UK Ltd

Registered office: Level 6 The Old Malthouse, Clarence, Bath, BA1 5NS

Nature of business: Dormant

Class of shareholding: Ordinary 100.00%

The above fixed asset investment is in regards to a 100% shareholding in BRTVUK Ltd of its Ordinary share capital, comprising full voting rights and full dividend rights.

Dissolved 15 April 2025

13. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,433,337	2,143,247
Amounts owed by group undertakings	1,154,999	1,679,999
Other debtors	860,587	245,688

	3,448,923	4,068,934

Included within other debtors are bridging loans of £545,000. These loans are secured by a first legal charge upon the property to which they relate.

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Attinger Jack Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

14. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,102,056	1,459,949
Other creditors	340,003	203,915
Corporation tax	332,858	290,757
Taxation and social security	104,568	98,574
Accruals and deferred income	156,573	388,323

	2,036,058	2,441,518

16. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	15,374	19,155

17. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 December 2024	19,155	19,155
Utilised	(3,781 )	(3,781)

Balance at 30 November 2025	15,374	15,374

18. Share Capital

	2025	2024
Allotted, called up but not fully paid	£	£
400,000 Ordinary Shares of £ 1.00 each	400,000	400,000

19. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to profit or loss in respect of employers contributions to the defined scheme was £72,582 (2024: £101,795).

At the balance sheet date contributions for the final two months of the financial year of £5,594 were due to the fund and are included in creditors.

20. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	500	1,000

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Attinger Jack Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

21. Related Party Disclosures

Included in debtors at the balance sheet date is a loan to AJ Holdings Bath Ltd, the ultimate parent company of £1,155,000 (2024: £930,000)

During the year the loan previous held in debtors to Attinger Jack Holdings Limited of £750,000, has been written off. This write off relates to the group restructure, whereby AJ Holdings Bath ltd will be the immediate controlling party and remain the ultimate controlling party of Attinger Jack Limited. Attinger Jack Holdings Ltd is to be struck off at the balance sheet date

During the year the company paid a dividend to the parent company Attinger Jack Holdings Limited totalling £500 (2024: £1,000).

During the year, a total of key management personnel compensation of £167,504 (2024: £197,014) was paid .

Included in other debtors at the balance sheet date is a loan to the SIPP, the benficiary of which is the ultimate controlling party of Attinger Jack of £135,375 (2024: £185,717).

22. Controlling Parties

The company's immediate parent undertaking is AJ Holdings Bath Limited .

The company's ultimate controlling party is Mrs A Buttling-Smith by virtue of their interest in the share capital of the company.

23. Leasing Agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

	2025	2024
	£	£
Within one year	62,430	62,430
Between one and fives years	159,907	223,980

	222,337	286,410

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