Registration number: 02484420

J.E. Evans-Jackson & Co. Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 8

J.E. Evans-Jackson & Co. Limited

Company Information

Directors

Mr Christophe Jean-Pierre Georges Marchisio Oliver John Richard Harris Vanessa Patricia Harrow

Registered office

27/28 Eastcastle Street London England W1W 8DH

Auditors

Manningtons Victoria House The Moor Hawkhurst Cranbrook East Sussex TN18 4NR

J.E. Evans-Jackson & Co. Limited

(Registration number: 02484420)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	23,000
Tangible assets	5	52,261	43,794
		52,261	66,794
Current assets
Stocks	6	50,388	29,688
Debtors	7	2,841,385	3,058,843
Cash at bank and in hand		672,063	398,535
		3,563,836	3,487,066
Creditors: Amounts falling due within one year	8	(2,059,474)	(2,210,633)
Net current assets		1,504,362	1,276,433
Net assets		1,556,623	1,343,227
Capital and reserves
Called up share capital		200	200
Retained earnings		1,556,423	1,343,027
Shareholders' funds		1,556,623	1,343,227

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

......................................... Mr Christophe Jean-Pierre Georges Marchisio Director

J.E. Evans-Jackson & Co. Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
27/28 Eastcastle Street
London
W1W 8DH
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Parent company

The immediate parent company is Novagraaf IP UK Ltd, incorporated in England and Wales, and the ultimate parent company is Questel Unite SAS, incorporated in France. Questel Unite SAS is the smallest and largest group into which these financial statements are consolidated. A copy of the consolidated financial statements can be requested from the registered office of Questel Unite SAS, 23 Rue D'Antin, 75002, Paris.

Summary of disclosure exemptions

The Company has taken advantage of the exemption in paragraph 33.1A of FRS 102 from the requirement to disclose transactions with group companies on the grounds that consolidated financial statements are prepared by the ultimate parent company..

Going concern

The financial statements have been prepared on a going concern basis.

J.E. Evans-Jackson & Co. Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 15 September 2026 was Megan Parr ACA, who signed for and on behalf of Manningtons.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of IP consultancy services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Fittings,fixtures and equipment	10 years straight line/7.5 years straight line

J.E. Evans-Jackson & Co. Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	2 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks relate to work in progress and are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the work in progress to its present condition. At each reporting date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Recognition and measurement
Basic financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
 

J.E. Evans-Jackson & Co. Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 25).

J.E. Evans-Jackson & Co. Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	60,000	60,000
At 31 December 2025	60,000	60,000
Amortisation
At 1 January 2025	37,000	37,000
Amortisation charge	23,000	23,000
At 31 December 2025	60,000	60,000
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	23,000	23,000

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	78,165	222,846	301,011
Additions	2,242	43,332	45,574
At 31 December 2025	80,407	266,178	346,585
Depreciation
At 1 January 2025	68,912	188,305	257,217
Charge for the year	2,145	34,962	37,107
At 31 December 2025	71,057	223,267	294,324
Carrying amount
At 31 December 2025	9,350	42,911	52,261
At 31 December 2024	9,253	34,541	43,794

6

Stocks

	2025 £	2024 £
Work in progress	50,388	29,688

J.E. Evans-Jackson & Co. Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7

Debtors

	Note	2025 £	2024 £
Trade debtors		1,004,406	1,076,723
Amounts owed by group undertakings and undertakings in which the company has a participating interest		1,690,364	1,654,079
Prepayments		51,807	116,084
Other debtors		94,808	211,957
		2,841,385	3,058,843

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		296,021	442,293
Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,577,694	1,467,678
Taxation and social security		32,220	43,899
Accruals and deferred income		152,345	233,875
Other creditors		1,194	22,888
		2,059,474	2,210,633

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	130,203	130,203
Later than one year and not later than five years	334,682	464,885
	464,885	595,088

10	APB Ethical Standards relevant circumstances

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.