REGISTERED NUMBER: 05513304 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

JIGGS LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

Miss J Larsen

Registered office:

1623 Warwick Road

Knowle

Solihull

West Midlands

B93 9LF

Registered number:

05513304 (England and Wales)

Accountants:

Athos Business Solutions Limited

1623 Warwick Road

Knowle

Solihull

West Midlands

B93 9LF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

29,913

3,997

29,913

3,997

CURRENT ASSETS

Stocks

3,245

3,050

Debtors

6

1,287

267

Cash at bank and in hand

127,379

158,759

131,911

162,076

CREDITORS

Amounts falling due within one year

7

59,989

100,239

NET CURRENT ASSETS

71,922

61,837

TOTAL ASSETS LESS CURRENT LIABILITIES

101,835

65,834

CREDITORS

Amounts falling due after more than one year

8

(22,053

)

-

PROVISIONS FOR LIABILITIES

(5,683

)

(999

)

NET ASSETS

74,099

64,835

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

73,999

64,735

74,099

64,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the director and authorised for issue on 2 October 2026 and were signed by:

Miss J Larsen - Director

1.	STATUTORY INFORMATION

Jiggs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures & Fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 July 2025

and 30 June 2026

32,000

Amortisation

At 1 July 2025

and 30 June 2026

32,000

Net book value

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Fixtures

property

machinery

& Fittings

£

£

£

Cost

At 1 July 2025

20,055

1,360

16,379

Additions

-

-

213

At 30 June 2026

20,055

1,360

16,592

Depreciation

At 1 July 2025

20,055

710

13,845

Charge for year

-

130

522

At 30 June 2026

20,055

840

14,367

Net book value

At 30 June 2026

-

520

2,225

At 30 June 2025

-

650

2,534

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 July 2025

-

2,656

40,450

Additions

26,957

-

27,170

At 30 June 2026

26,957

2,656

67,620

Depreciation

At 1 July 2025

-

1,843

36,453

Charge for year

203

399

1,254

At 30 June 2026

203

2,242

37,707

Net book value

At 30 June 2026

26,754

414

29,913

At 30 June 2025

-

813

3,997

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

Additions

26,957

At 30 June 2026

26,957

Depreciation

Charge for year

203

At 30 June 2026

203

Net book value

At 30 June 2026

26,754

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,287

267

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,666

-

Taxation and social security

19,287

25,957

Other creditors

38,036

74,282

59,989

100,239

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,053

-