Jazz Holdings Limited iXBRL

Jazz Holdings Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Jazz Holdings Limited

DIRECTOR'S REPORT

for the financial year ended 31 December 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 December 2025.

Directors

The directors who served during the financial year are as follows:

Mr Jason Marc Andrews (Appointed 1 January 2025)

Mr Jones Barnaby (Resigned 18 January 2025)

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing 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 and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is 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 these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

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. They 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.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Jason Marc Andrews

Director

17 September 2026

Jazz Holdings Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£


Administrative expenses	(82,378)	(79,267)
	─────────	─────────
Operating loss	(82,378)	(79,267)

Exceptional items	-	(10,034)
	─────────	─────────
Loss on ordinary activities before interest	(82,378)	(89,301)

Interest receivable and similar income	7,047	21,798
	─────────	─────────
Loss on ordinary activities before taxation	(75,331)	(67,503)

Tax on loss on ordinary activities	-	61,226
	─────────	─────────
Loss for the financial year	(75,331)	(6,277)
	─────────	─────────
Total comprehensive income	(75,331)	(6,277)
	═════════	═════════

Jazz Holdings Limited

Company Registration Number: 13797415

ABRIDGED BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Intangible assets

14,660

14,660

Tangible assets

34,492

46,108

─────────

Fixed Assets

49,152

60,768

─────────

Current Assets

Debtors

298,059

379,775

Cash and cash equivalents

395,012

901,491

─────────

693,071

1,281,266

─────────

Creditors: amounts falling due within one year

(5,391)

(545)

─────────

Net Current Assets

687,680

1,280,721

─────────

Total Assets less Current Liabilities

736,832

1,341,489

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

736,732

1,341,389

─────────

Equity attributable to owners of the company

736,832

1,341,489

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

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

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 17 September 2026



________________________________
Mr Jason Marc Andrews
Director

Jazz Holdings Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Jazz Holdings Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 13797415. The registered office of the company is 7 Forbes Business Centre, Bury St Edmunds, Suffolk, IP32 7AR, United Kingdom. Management consultancy activities other than financial management The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Intangible assets

Intangible assets are valued at cost less accumulated amortisation.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% Straight line

Motor vehicles

25% Straight line

Computer equipment

33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Exceptional item

Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Employees

═════════


4.	Intangible assets

			Total
		£	£
	Cost
	At 1 January 2025	14,660	14,660
		─────────	─────────

	At 31 December 2025	14,660	14,660
		─────────	─────────
	Amortisation
	At 1 January 2025	-	-
		─────────	─────────
	Net book value
	At 31 December 2025	14,660	14,660
		═════════	═════════
	At 31 December 2024	14,660	14,660
		═════════	═════════


5.	Tangible assets
		Fixtures,	Motor	Computer equipment	Total
		fittings and	vehicles
		equipment
		£	£	£	£
	Cost
	At 1 January 2025	4,000	71,966	10,174	86,140
	Additions	-	-	1,999	1,999
		─────────	─────────	─────────	─────────
	At 31 December 2025	4,000	71,966	12,173	88,139
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 January 2025	2,000	31,486	6,546	40,032
	Charge for the financial year	800	10,120	2,695	13,615
		─────────	─────────	─────────	─────────
	At 31 December 2025	2,800	41,606	9,241	53,647
		─────────	─────────	─────────	─────────
	Net book value
	At 31 December 2025	1,200	30,360	2,932	34,492
		═════════	═════════	═════════	═════════
	At 31 December 2024	2,000	40,480	3,628	46,108
		═════════	═════════	═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Taxation and social security costs	4,721	-
	Accruals	670	545
		─────────	─────────
		5,391	545
		═════════	═════════


7.	Share capital			2025	2024
				£	£
	Description	Number of shares	Value of units

	Allotted, called up and fully paid
	Ordinary	100	£1.00 each	100	100

				═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.