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Registered Number: 09940472
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 December 2025

for

PUDDLE JUMPERS LIMITED

PUDDLE JUMPERS LIMITED
Contents Page
For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of PUDDLE JUMPERS LIMITED for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PUDDLE JUMPERS LIMITED for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PUDDLE JUMPERS LIMITED, as a body, in accordance with the terms of our engagement letter dated 21 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of PUDDLE JUMPERS LIMITED and state those matters that we have agreed to state to the Board of Directors of PUDDLE JUMPERS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PUDDLE JUMPERS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PUDDLE JUMPERS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PUDDLE JUMPERS LIMITED. You consider that PUDDLE JUMPERS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PUDDLE JUMPERS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2025.



....................................................
Growth Accountants Ltd
Merlin House
Brunel Road
Theale
Berkshire
RG7 4AB
21 September 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 856,293    837,235 
856,293    837,235 
Current assets      
Debtors 48,505    52,072 
Cash at bank and in hand 368,035    92,365 
416,540    144,437 
Creditors: amount falling due within one year (495,694)   (381,031)
Net current assets (79,154)   (236,594)
 
Total assets less current liabilities 777,139    600,641 
Creditors: amount falling due after more than one year (265,544)   (304,038)
Provisions for liabilities (205,867)   (161,373)
Net assets 305,728    135,230 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 305,726    135,228 
Shareholders' funds 305,728    135,230 
 


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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 21 September 2026 and were signed on its behalf by:


-------------------------------
Dianne STUDDERS
Director
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General Information
PUDDLE JUMPERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09940472, registration address St. Peters Centre, Reardon Street, London, E1W 2QH.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
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:
Improvements to property 13 Years Straight Line
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 33.33% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 46 (2024 : 37).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 January 2025 -    552,428    38,685    552,285    1,143,398 
Additions 5,407    14,441    -    58,845    78,693 
Disposals -    -    -    -    - 
At 31 December 2025 5,407    566,869    38,685    611,130    1,222,091 
Depreciation
At 01 January 2025 -    212,646    21,720    71,797    306,163 
Charge for year 541    35,422    5,598    18,074    59,635 
On disposals -    -    -    -    - 
At 31 December 2025 541    248,068    27,318    89,871    365,798 
Net book values
Closing balance as at 31 December 2025 4,866    318,801    11,367    521,259    856,293 
Opening balance as at 01 January 2025 -    339,782    16,965    480,488    837,235 

The net book value of Improvements to property includes £ 521,259 (2024 £480,488) in respect of assets leased under finance leases or hire purchase contracts.

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