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Registration number: 14240783

JKS Boyles UK Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

JKS Boyles UK Group Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

JKS Boyles UK Group Limited

Company Information

Directors | T. T. Jones N. A. Jones S. A. Jones L. K. B. Jones

Registered office | Mason House Unit 10A Enterprise Road Mansfield Nottingham NG19 7JX

Accountants | Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

JKS Boyles UK Group Limited

(Registration number: 14240783)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 4,583,200 | 4,583,200
Creditors: Amounts falling due within one year | 5 | (608,000) | (6,000)
Net assets |  | 3,975,200 | 4,577,200
Capital and reserves |  |  |
Called up share capital | 6 | 2,443,000 | 3,043,000
Retained earnings |  | 1,532,200 | 1,534,200
Shareholders' funds |  | 3,975,200 | 4,577,200

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 October 2025 and signed on its behalf by:

......................................... N. A. Jones Director

JKS Boyles UK Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mason House
Unit 10A
Enterprise Road
Mansfield
Nottingham
NG19 7JX

These financial statements were authorised for issue by the Board on 30 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

JKS Boyles UK Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit and loss account. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Creditors

Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

JKS Boyles UK Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 4,583,200 | 4,583,200

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 4,583,200
At 30 June 2025 | 4,583,200
Carrying amount
At 30 June 2025 | 4,583,200
At 30 June 2024 | 4,583,200

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings | 7 | 300,000 | -
Other creditors |  | 308,000 | 6,000
|  | 608,000 | 6,000

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 43,000 | 43,000 | 43,000 | 43,000
Preference shares of £1 each | 2,400,000 | 2,400,000 | 3,000,000 | 3,000,000
| 2,443,000 | 2,443,000 | 3,043,000 | 3,043,000

JKS Boyles UK Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Related party transactions

Summary of transactions with other related parties

At the year ended 30 June 2025 the company owed £300,000 to group related companies.