REGISTERED NUMBER: 04695970 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2025

for

JST International Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M P Anderson

Ms J Anderson

SECRETARY:

Ms J Anderson

REGISTERED OFFICE:

Elm Lodge

Thoresby Road

Tetney

Lincolnshire

DN36 5JR

REGISTERED NUMBER:

04695970 (England and Wales)

ACCOUNTANTS:

Rice & Co Limited

Chartered Accountants

14a Market Place

Uttoxeter

Staffordshire

ST14 8HP

FIXED ASSETS

Tangible assets

4

50,251

22,266

CURRENT ASSETS

Debtors

5

73,058

85,627

Cash at bank

63,517

19,605

136,575

105,232

CREDITORS

Amounts falling due within one year

6

63,426

58,404

NET CURRENT ASSETS

73,149

46,828

TOTAL ASSETS LESS CURRENT LIABILITIES

123,400

69,094

CREDITORS

Amounts falling due after more than one year

7

(12,125

)

-

PROVISIONS FOR LIABILITIES

(7,439

)

-

NET ASSETS

103,836

69,094

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

103,831

69,089

SHAREHOLDERS' FUNDS

103,836

69,094

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 11th November 2025 and were signed on its behalf by:

Mr M P Anderson - Director

1.	STATUTORY INFORMATION

JST International Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax. Turnover is recognised when services have been provided resulting in the company obtaining the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st May 2024

29,407

1,264

129,274

3,709

163,654

Additions

-

-

47,319

-

47,319

Disposals

-

-

(72,674

)

-

(72,674

)

At 30th April 2025

29,407

1,264

103,919

3,709

138,299

DEPRECIATION

At 1st May 2024

28,783

1,240

107,849

3,516

141,388

Charge for year

156

5

10,122

63

10,346

Eliminated on disposal

-

-

(63,686

)

-

(63,686

)

At 30th April 2025

28,939

1,245

54,285

3,579

88,048

NET BOOK VALUE

At 30th April 2025

468

19

49,634

130

50,251

At 30th April 2024

624

24

21,425

193

22,266

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,682

8,627

Other debtors

69,376

77,000

73,058

85,627

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,790

-

Trade creditors

23,242

23,795

Taxation and social security

9,425

9,004

Other creditors

27,969

25,605

63,426

58,404

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,125

-

8.	RELATED PARTY DISCLOSURES

Included in creditors due within one year is £24,939 (2024 - £22,625) owed to the directors of the company.

Included in debtors is £69,376 (2024 - £77,000) owed by a company controlled by the family of the directors of the company.

No interest has been paid in respect of these loans and there are no fixed terms for their repayment.