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REGISTERED NUMBER: 04695970 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 30th April 2024

for

JST International Limited

JST International Limited (Registered number: 04695970)






Contents of the Financial Statements
for the Year Ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JST International Limited

Company Information
for the Year Ended 30th April 2024







DIRECTORS: Mr M P Anderson
Ms J Anderson





SECRETARY: Ms J Anderson





REGISTERED OFFICE: Elm Lodge
Thoresby Road
Tetney
Lincolnshire
DN36 5JR





REGISTERED NUMBER: 04695970 (England and Wales)





ACCOUNTANTS: Rice & Co Limited
Chartered Accountants
14a Market Place
Uttoxeter
Staffordshire
ST14 8HP

JST International Limited (Registered number: 04695970)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,266 22,535

CURRENT ASSETS
Debtors 5 85,627 77,444
Cash at bank 19,605 22,981
105,232 100,425
CREDITORS
Amounts falling due within one year 6 58,404 42,263
NET CURRENT ASSETS 46,828 58,162
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,094

80,697

PROVISIONS FOR LIABILITIES - 1,662
NET ASSETS 69,094 79,035

CAPITAL AND RESERVES
Called up share capital 5 2
Retained earnings 69,089 79,033
SHAREHOLDERS' FUNDS 69,094 79,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

JST International Limited (Registered number: 04695970)

Balance Sheet - continued
30th April 2024


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 Board of Directors and authorised for issue on 25th November 2024 and were signed on its behalf by:





Mr M P Anderson - Director


JST International Limited (Registered number: 04695970)

Notes to the Financial Statements
for the Year Ended 30th April 2024

1. STATUTORY INFORMATION

JST International 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 and value added tax. Turnover is recognised when services have been provided resulting in the company obtaining the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

JST International Limited (Registered number: 04695970)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st May 2023 29,407 1,264 123,774 3,709 158,154
Additions - - 5,500 - 5,500
At 30th April 2024 29,407 1,264 129,274 3,709 163,654
DEPRECIATION
At 1st May 2023 28,575 1,232 102,390 3,422 135,619
Charge for year 208 8 5,459 94 5,769
At 30th April 2024 28,783 1,240 107,849 3,516 141,388
NET BOOK VALUE
At 30th April 2024 624 24 21,425 193 22,266
At 30th April 2023 832 32 21,384 287 22,535


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,627 175
Other debtors 77,000 77,269
85,627 77,444

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 23,795 15,666
Taxation and social security 9,004 9,284
Other creditors 25,605 17,313
58,404 42,263

JST International Limited (Registered number: 04695970)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

7. RELATED PARTY DISCLOSURES

Included in creditors due within one year is £22,625 (2023 - £14,648) owed to the directors of the company.

Included in debtors is £77,000 (2023 - £77,000) owed by a company controlled by the family of the directors of the company.

No interest has been paid in respect of these loans and there are no fixed terms for their repayment.