REGISTERED NUMBER: SC095517 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

JCE GROUP (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Craig

Mrs S M Craig

Mrs A Cox

M Craig

F Maes

R M Christie

SECRETARY:

Burnett & Company

REGISTERED OFFICE:

JCE House

Blackburn Business Park

Blackburn

Aberdeenshire

AB21 0PS

REGISTERED NUMBER:

SC095517 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

SOLICITORS:

Burnett Legal

6 King's Gate

Aberdeen

AB15 4EJ

FIXED ASSETS

Tangible assets

4

79,217

82,554

CURRENT ASSETS

Stocks

110,381

254,690

Debtors

5

1,185,140

959,730

Cash at bank and in hand

747,252

837,243

2,042,773

2,051,663

CREDITORS

Amounts falling due within one year

6

1,447,526

1,423,831

NET CURRENT ASSETS

595,247

627,832

TOTAL ASSETS LESS CURRENT LIABILITIES

674,464

710,386

PROVISIONS FOR LIABILITIES

65,382

65,872

NET ASSETS

609,082

644,514

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

608,982

644,414

SHAREHOLDERS' FUNDS

609,082

644,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 10 September 2025 and were signed on its behalf by:

J A Craig - Director

Mrs A Cox - Director

M Craig - Director

1.	STATUTORY INFORMATION

JCE Group (UK) Limited is a private company, limited by shares , registered in Scotland. 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.

In the opinion of the directors 53% of turnover is attributable to markets outwith the United Kingdom.

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 etc

-

25% on reducing balance and 10% on reducing balance

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

428,957

Additions

12,768

At 30 April 2025

441,725

DEPRECIATION

At 1 May 2024

346,403

Charge for year

16,105

At 30 April 2025

362,508

NET BOOK VALUE

At 30 April 2025

79,217

At 30 April 2024

82,554

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

874,026

727,287

Other debtors

311,114

232,443

1,185,140

959,730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

323,530

436,503

Taxation and social security

126,950

118,167

Other creditors

997,046

869,161

1,447,526

1,423,831

.

7.	ULTIMATE CONTROLLING PARTY

The share capital of the company is owned by JCE (Holdings) Limited.