Jam Agent Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Jam Agent Limited for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jam Agent Limited which comprise the Profit and Loss Account, the Balance Sheet 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Jam Agent Limited , as a body, in accordance with the terms of our engagement letter dated 13 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Jam Agent Limited and state those matters that we have agreed to state to the directors of Jam Agent Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jam Agent Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Jam Agent 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 or loss of Jam Agent Limited . You consider that Jam Agent 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 Jam Agent 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 financial statements.

19th October 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Jam Agent Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 07133150

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,200		8,863

			5,200		8,863
CURRENT ASSETS
Debtors	5	14,673		6,524
Cash at bank and in hand		242,961		276,218

		257,634		282,742
Creditors: Amounts Falling Due Within One Year	6	(47,149 )		(62,075 )

NET CURRENT ASSETS (LIABILITIES)			210,485		220,667

TOTAL ASSETS LESS CURRENT LIABILITIES			215,685		229,530

Creditors: Amounts Falling Due After More Than One Year	7		-		(3,308 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(1,300 )		(2,216 )

NET ASSETS			214,385		224,006

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			214,285		223,906

SHAREHOLDERS' FUNDS			214,385		224,006

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Jam Agent Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Kalpana Shukla Director	Ms Lisa Hartley Director
19th October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Jam Agent Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Jam Agent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07133150 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, SK9 4LY.

The principal place of trading for the year was Second Floor, Tanzaro One, Tanzaro House, Ardwick, Green North, Manchester, M12 6FZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% reducing balance
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. 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 statement of financial position date.

2.6. Pensions

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.

2.7. Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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Jam Agent Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	16,490	8,577	25,067
Additions	-	1,722	1,722
Disposals	(7,912 )	(5,417 )	(13,329 )

As at 31 January 2026	8,578	4,882	13,460

Depreciation
As at 1 February 2025	9,361	6,843	16,204
Provided during the period	536	1,195	1,731
Disposals	(4,355 )	(5,320 )	(9,675 )

As at 31 January 2026	5,542	2,718	8,260

Net Book Value
As at 31 January 2026	3,036	2,164	5,200

As at 1 February 2025	7,129	1,734	8,863

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	14,673	6,524

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	373	329
Bank loans and overdrafts	3,538	10,648
Other creditors	855	8,501
Taxation and social security	42,383	42,597

	47,149	62,075

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,308

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Jam Agent Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	1,300	2,216

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 February 2025	2,216	2,216
Reversals	(916 )	(916)

Balance at 31 January 2026	1,300	1,300

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
50 Ordinary A shares of £ 1 each	50	50
50 Ordinary B shares of £ 1 each	50	50

	100	100

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