REGISTERED NUMBER: 07809026 (England and Wales)

JTS Specialist Services Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J C Smith

Mrs L A Fulgoney-Smith

REGISTERED OFFICE:

Greystone House

20 Meads Road

Eastbourne

East Sussex

BN20 7DX

REGISTERED NUMBER:

07809026 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Wilson House

48 Brooklyn Road

Seaford

East Sussex

BN25 2DX

FIXED ASSETS

Tangible assets

4

-

293

CURRENT ASSETS

Debtors

5

13,803

7,275

Cash at bank

18,279

22,194

32,082

29,469

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

24,162

23,919

NET CURRENT ASSETS

7,920

5,550

TOTAL ASSETS LESS CURRENT LIABILITIES

7,920

5,843

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

7,918

5,841

SHAREHOLDERS' FUNDS

7,920

5,843

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Mr J C Smith - Director

1.	STATUTORY INFORMATION

JTS Specialist Services 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 revenue in respect of the sale of services to customers and is recognised when the company obtains, through performance under contract, the right to consideration for those services.

In respect of contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced for works and services completed at the year end.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign exchange

Assets and liabilities in foreign currencies are translated into Great British pounds at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Great British pounds at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

2,942

DEPRECIATION

At 1 April 2024

2,649

Charge for year

293

At 31 March 2025

2,942

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,920

6,397

Other debtors

883

878

13,803

7,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

10,229

8,729

Other creditors

13,933

15,190

24,162

23,919

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £40,000 (£2024 - £40,000) were paid to the directors.

During the year the company made advances to the director of £1,468 (2024 - £9,944) and was repaid £312 (2024 - £12,213). At the balance sheet date the company owed the director the sum of £11,035 (2024 - £12,191). The loan is unsecured, interest free and repayable on demand.