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REGISTERED NUMBER: 11691226 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

JJS GROUP LTD

JJS GROUP LTD (REGISTERED NUMBER: 11691226)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JJS GROUP LTD

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTOR: J T Kelly





REGISTERED OFFICE: 1630 High Street
Knowle
Solihull
West Midlands
B93 0JU





REGISTERED NUMBER: 11691226 (England and Wales)





ACCOUNTANTS: LDP Luckmans
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB

JJS GROUP LTD (REGISTERED NUMBER: 11691226)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,034,885 2,071,698
Investments 5 100 100
2,034,985 2,071,798

CURRENT ASSETS
Debtors 6 2,015,792 1,908,866
Cash at bank 37,864 23,528
2,053,656 1,932,394
CREDITORS
Amounts falling due within one year 7 13,606 5,314
NET CURRENT ASSETS 2,040,050 1,927,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,075,035

3,998,878

CREDITORS
Amounts falling due after more than one
year

8

(4,500,727

)

(4,350,727

)

PROVISIONS FOR LIABILITIES (48,846 ) (43,656 )
NET LIABILITIES (474,538 ) (395,505 )

CAPITAL AND RESERVES
Called up share capital 10 6,660 6,660
Capital redemption reserve 333 333
Retained earnings (481,531 ) (402,498 )
SHAREHOLDERS' FUNDS (474,538 ) (395,505 )

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

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

The director acknowledges his 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.

JJS GROUP LTD (REGISTERED NUMBER: 11691226)

BALANCE SHEET - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2025 and were signed by:





J T Kelly - Director


JJS GROUP LTD (REGISTERED NUMBER: 11691226)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

JJS Group Ltd 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.

The financial statements have been prepared on the going concern basis due to the ongoing financial support of the directors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

The freehold property is recognised in the accounts using the revaluation model.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

JJS GROUP LTD (REGISTERED NUMBER: 11691226)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 1,944,496 131,848 176,616 7,619 2,260,579
Additions - 6,575 - - 6,575
Disposals - (12,977 ) (40,323 ) - (53,300 )
At 30 September 2024 1,944,496 125,446 136,293 7,619 2,213,854
DEPRECIATION
At 1 October 2023 - 60,572 120,690 7,619 188,881
Charge for year - 16,883 11,061 - 27,944
Eliminated on disposal - (9,232 ) (28,624 ) - (37,856 )
At 30 September 2024 - 68,223 103,127 7,619 178,969
NET BOOK VALUE
At 30 September 2024 1,944,496 57,223 33,166 - 2,034,885
At 30 September 2023 1,944,496 71,276 55,926 - 2,071,698

The freehold property is recognised in the accounts using the revaluation model.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 October 2023
and 30 September 2024 100
NET BOOK VALUE
At 30 September 2024 100
At 30 September 2023 100

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 4,708 4,708
VAT Debtor 1,370 202
Prepayments 4,833 3,075
10,911 7,985

Amounts falling due after more than one year:
Amounts owed by group undertakings 2,004,881 1,900,881

Aggregate amounts 2,015,792 1,908,866

JJS GROUP LTD (REGISTERED NUMBER: 11691226)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,631 3,007
Accrued expenses 2,975 2,307
13,606 5,314

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 99,666 -
Directors' loan accounts 4,401,061 4,350,727
4,500,727 4,350,727

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Directors' loan account 4,401,061 4,251,061

A Directors' loan account is secured by way of a Fixed and Floating charge over the assets of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
4,995 A Ordinary £1 4,995 4,995
333 B Ordinary £1 333 333
1,332 C Ordinary £1 1,332 1332
6,660 6660

11. OTHER FINANCIAL COMMITMENTS

At the year-end the company had a rent commitment of £8,750 (2023 - £26,250).