Company No: 07448343 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Christopher Bruce Humphreys

REGISTERED OFFICE	106 Eldon Street
	York
	YO31 7NH
	United Kingdom

COMPANY NUMBER

07448343 (England and Wales)

ACCOUNTANT	D Inglis Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	31.03.2026		30.11.2024
		£		£
Fixed assets
Tangible assets	4	0		13,944
		0		13,944
Current assets
Debtors	5	970		70
Cash at bank and in hand	6	6		100
		976		170
Creditors: amounts falling due within one year	7	( 7,587)		( 19,066)
Net current liabilities		(6,611)		(18,896)
Total assets less current liabilities		(6,611)		(4,952)
Net liabilities		( 6,611)		( 4,952)
Capital and reserves
Called-up share capital	8	1		1
Profit and loss account		( 6,612 )		( 4,953 )
Total shareholder's deficit		( 6,611)		( 4,952)

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Jam Factory Studios Limited (registered number: 07448343) were approved and authorised for issue by the Director on 29 September 2026. They were signed on its behalf by:

Christopher Bruce Humphreys Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Jam Factory Studios Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 106 Eldon Street, York, YO31 7NH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In 2026 the director made the decision that the Company would cease trading . The transfer was finalised in March 2026. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The director has included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

Reporting period length

The accounting period has been extended from the 30 November 2025 to 31 March 2026.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery etc.	18 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	Period from 01.12.2024 to 31.03.2026		Year ended 30.11.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		1

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 December 2024	10,000		10,000
Disposals	( 10,000)		( 10,000)
At 31 March 2026	0		0
Accumulated amortisation
At 01 December 2024	10,000		10,000
Disposals	( 10,000)		( 10,000)
At 31 March 2026	0		0
Net book value
At 31 March 2026	0		0
At 30 November 2024	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 December 2024	8,547		11,624		20,171
Disposals	( 8,547)		( 11,624)		( 20,171)
At 31 March 2026	0		0		0
Accumulated depreciation
At 01 December 2024	0		6,227		6,227
Charge for the financial period	0		1,609		1,609
Disposals	0		( 7,836)		( 7,836)
At 31 March 2026	0		0		0
Net book value
At 31 March 2026	0		0		0
At 30 November 2024	8,547		5,397		13,944

5. Debtors

	31.03.2026		30.11.2024
	£		£
Amounts owed by Group undertakings	70		70
Other debtors	900		0
	970		70

6. Cash and cash equivalents

	31.03.2026		30.11.2024
	£		£
Cash at bank and in hand	6		100
Less: Bank overdrafts	( 3,761)		( 5,485)
	(3,755)		(5,385)

7. Creditors: amounts falling due within one year

	31.03.2026		30.11.2024
	£		£
Bank loans and overdrafts	3,972		5,485
Taxation and social security	0		35
Other creditors	3,615		13,546
	7,587		19,066

8. Called-up share capital

	31.03.2026		30.11.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1