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REGISTERED NUMBER: 09969429 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

JK SERVICES GROUP LTD

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JK SERVICES GROUP LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | J Otto

| REGISTERED OFFICE: | Unit 2 Milner Road

| Chilton Road Industrial Estate

| Sudbury

| Suffolk

| CO10 2XG

| REGISTERED NUMBER: | 09969429 (England and Wales)

| ACCOUNTANTS: | Seago and Stopps

| Chartered Certified Accountants

| 61 Station Road

| Sudbury

| Suffolk

| CO10 2SP

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

BALANCE SHEET

31 JULY 2025

31.7.24 |  | 31.7.25 |

£ | £ |  | Notes | £ | £ |

| FIXED ASSETS

95,964 |  |  | Tangible assets | 4 | 120,730 |  |

- |  |  | Investments | 5 | 20,000 |  |

95,964 |  | 140,730 |  |

| CURRENT ASSETS

688,563 |  |  | Debtors | 6 | 699,747 |  |

7,578 |  |  | Cash at bank and in hand | 32,714 |  |

696,141 |  | 732,461 |  |

| CREDITORS

1,208,310 |  |  | Amounts falling due within one year | 7 | 1,206,759 |  |

(512,169 | ) |  | NET CURRENT LIABILITIES | (474,298 | ) |

(416,205 | ) |  | TOTAL ASSETS LESS CURRENT LIABILITIES | (333,568 | ) |

| CREDITORS

58,088 |  |  | Amounts falling due after more than one year | 8 | 36,568 |  |

(474,293 | ) |  | NET LIABILITIES | (370,136 | ) |

| CAPITAL AND RESERVES

300 |  |  | Called up share capital | 300 |  |

(474,593 | ) |  | Retained earnings | (370,436 | ) |

(474,293 | ) |  | SHAREHOLDERS' FUNDS | (370,136 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

BALANCE SHEET - continued

31 JULY 2025

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 5 September 2025 and were signed by:

J Otto - Director

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| JK Services 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.

| 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 represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing trade debtor balances.

| 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 |  | - 10% on straight line |  |

| Motor vehicles |  | - 10% on straight line |  |

| Computer equipment |  | - 25% on reducing balance |  |

| Financial instruments

| The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

| 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.

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| 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

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

| 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.

| Going concern

| These accounts have been prepared on the going concern basis. The company has achieved a significant improvement in the company's trading during the year and are confident that this will continue in the current year. On this basis, no adjustments have been made to these accounts to reflect any going concern issues.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 20 ) .

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer

| Totals |  | machinery |  | vehicles |  | equipment

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 211,111 |  | 64,509 |  | 137,690 |  | 8,912 |  |

| Additions | 65,347 |  | 49,673 |  | 15,000 |  | 674 |  |

| Disposals | (34,150 | ) | (19,150 | ) | (15,000 | ) | - |  |

| Reclassification/transfer | - |  | 30,000 |  | (30,000 | ) | - |  |

| At 31 July 2025 | 242,308 |  | 125,032 |  | 107,690 |  | 9,586 |  |

| DEPRECIATION

| At 1 August 2024 | 115,147 |  | 31,576 |  | 77,908 |  | 5,663 |  |

| Charge for year | 24,254 |  | 12,504 |  | 10,770 |  | 980 |  |

| Eliminated on disposal | (17,823 | ) | (10,208 | ) | (7,615 | ) | - |  |

| Reclassification/transfer | - |  | 15,229 |  | (15,229 | ) | - |  |

| At 31 July 2025 | 121,578 |  | 49,101 |  | 65,834 |  | 6,643 |  |

| NET BOOK VALUE

| At 31 July 2025 | 120,730 |  | 75,931 |  | 41,856 |  | 2,943 |  |

| At 31 July 2024 | 95,964 |  | 32,933 |  | 59,782 |  | 3,249 |  |

| Included within fixed assets are certain assets acquired under hire purchase agreements. The net book value of the assets as at 31 July 2025 is £38,537 (2024 - £50,402) and the related depreciation charge for the period is £11,865 (6 month ended 31 July 2024 - £7,179).

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 20,000 |  |

| At 31 July 2025 | 20,000 |  |

| NET BOOK VALUE

| At 31 July 2025 | 20,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 648,278 |  | 651,633 |  |

| Other debtors | 51,469 |  | 36,930 |  |

699,747 |  | 688,563 |  |

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 5,800 |  | 5,800 |  |

| Hire purchase contracts (see note 9) | 15,719 |  | 24,756 |  |

| Trade creditors | 327,389 |  | 224,980 |  |

| Taxation and social security | 334,570 |  | 352,774 |  |

| Other creditors | 523,281 |  | 600,000 |  |

1,206,759 |  | 1,208,310 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 22,233 |  | 28,034 |  |

| Hire purchase contracts (see note 9) | 14,335 |  | 30,054 |  |

36,568 |  | 58,088 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | - |  | 4,834 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.7.25 |  | 31.7.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 15,719 |  | 24,756 |  |

| Between one and five years | 14,335 |  | 30,054 |  |

30,054 |  | 54,810 |  |

| The company has a ten year lease on its commercial premises, that commenced in November 2019.

| This is a non-cancellable lease and at 31 July 2025, the company had a total non-cancellable lease commitment of £216,667 (2024 : £266,667). This commitment is based on a rent charge of £50,000 per annum. The lease is secured by a personal guarantee given by the director.

| During the year, the company also made operating lease payments of £126,942 (6 months to 31 July 2024 : £65,434) in respect of 12 leasing contracts for vehicles and equipment.

| JK SERVICES GROUP LTD (REGISTERED NUMBER: 09969429) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Hire purchase contracts | 30,054 |  | - |  |

| Liabilities incurred under hire purchase and finance lease agreements are secured against the asset upon which the liability was taken out.