Jigowatt Limited - Accounts

Jigowatt Limited
Contents Page
For the year ended 31 December 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 06447684 Jigowatt Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,700	4,624
		3,700	4,624
Current assets
Debtors		15,603	20,049
Cash at bank and in hand		20,527	18,750
		36,130	38,799
Creditors: amount falling due within one year		(29,930)	(37,949)
Net current assets		6,200	850

Total assets less current liabilities		9,900	5,474
Net assets		9,900	5,474

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		9,800	5,374
Shareholders' funds		9,900	5,474

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 27 May 2026 and were signed on its behalf by:

-------------------------------
Andrew Donovan
Director

1

Jigowatt Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Jigowatt Limited is a private company, limited by shares, registered in England and Wales, registration number 06447684, registration address 4 Office Village Forder Way, Hampton, Peterborough, PE7 8GX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

20% Reducing Balance

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2025	18,280	18,280
Additions	-	-
Disposals	-	-
At 31 December 2025	18,280	18,280
Depreciation
At 01 January 2025	13,656	13,656
Charge for year	924	924
On disposals	-	-
At 31 December 2025	14,580	14,580
Net book values
Closing balance as at 31 December 2025	3,700	3,700
Opening balance as at 01 January 2025	4,624	4,624

4.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
50 Class A shares of £1.00 each	50	50
50 Class B shares of £1.00 each	50	50
	100	100

2

Registered Number: 06447684
England and Wales
Abridged Accounts

for the year ended 31 December 2025
for
JIGOWATT LIMITED