ACCOUNTS - Final Accounts

Registered number: 08960154

JNUB 2014 LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 MARCH 2025

JNUB 2014 LIMITED

REGISTERED NUMBER: 08960154

BALANCE SHEET

AS AT 29 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		194,999		194,998

Creditors: amounts falling due within one year	5	(778,763)		(742,218)
Net current liabilities			(778,763)		(742,218)
Total assets less current liabilities			(583,764)		(547,220)

Net liabilities			(583,764)		(547,220)

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		(583,765)	(547,221)
		(583,764)	(547,220)

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

James Burr

Director

Date: 8 October 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

JNUB 2014 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

1.	General information

JNUB 2014 Limited (the 'Company') is a private company, limited by shares incorporated in England and Wales.

The Company's registered office is 7 Bell Yard, London, WC2A 2JR. The principal place of business is 6th Floor, Denham Building, 27 St. James's Street, London, England, SW1A 1HA. The Company's registered number is 08960154.

The principal activity of the Company is to provide investment and consultancy services which it does through Aerius Associates Advisers LLP of which it is a member.

The Company's functional and presentation currency is GBP and amounts within these financial statements are rounded to the nearest pound (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

The revenue shown in the Statement of Income and Retained Earnings represents amounts due during the period. Amounts due are in respect of a profit share received from Aerius Associates Advisers LLP, recognised on an accruals basis, based upon the LLP accounts.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.5

Valuation of investments

Unlisted investments are measured at cost less accumulated impairment.

Page 2

JNUB 2014 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

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

4.	Fixed asset investments

		Unlisted investments
		£
	Cost
	At 30 March 2024	194,998
	Additions	1
	At 29 March 2025	194,999

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings (note 7)	593,439	608,361
Corporation tax	117	10,423
Other taxation and social security	3,092	3,092
Other creditors (note 7)	179,515	117,342
Accruals	2,600	3,000
	778,763	742,218

Page 3

JNUB 2014 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 MARCH 2025

6.	Called up share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1	1	1

Related party transaction

The Director has a Director's loan account in operation with the Company and the Company owes the Director £179,515 (2024 - £117,342) at the balance sheet date. This amount is unsecured, interest free, repayable on demand and included in other creditors.

The Company is a corporate member of Aerius Associates Advisers LLP. There was a balance owed to the LLP of £593,439 (2024 - £608,361) at the balance sheet date. This amount is unsecured, interest free and repayable on demand.

8.	Post balance sheet events

There have been no significant events affecting the Company since the year end.

9.	Controlling party

The Company was under the control of James Burr.

Page 4