REGISTERED NUMBER: SC494135 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

JST Electronics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Tumilty

REGISTERED OFFICE:

19 James Street

Righead Industrial Estate

Bellshill

ML4 3LU

REGISTERED NUMBER:

SC494135 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

135,712

143,238

CURRENT ASSETS

Stocks

13,785

8,573

Debtors

5

325,800

147,505

Cash at bank and in hand

161,855

81,021

501,440

237,099

CREDITORS

Amounts falling due within one year

6

175,372

125,658

NET CURRENT ASSETS

326,068

111,441

TOTAL ASSETS LESS CURRENT LIABILITIES

461,780

254,679

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

461,580

254,479

SHAREHOLDERS' FUNDS

461,780

254,679

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 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.

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 24 October 2025 and were signed by:

J Tumilty - Director

1.	STATUTORY INFORMATION

JST Electronics 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.

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 reducing balance

Motor vehicles

-

25% Straight line

Computer equipment

-

25% 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.

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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

Livestock

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

120,000

4,282

28,107

3,728

156,117

DEPRECIATION

At 1 May 2024

-

2,914

7,027

2,938

12,879

Charge for year

-

342

7,026

158

7,526

At 30 April 2025

-

3,256

14,053

3,096

20,405

NET BOOK VALUE

At 30 April 2025

120,000

1,026

14,054

632

135,712

At 30 April 2024

120,000

1,368

21,080

790

143,238

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

306,000

127,705

Associated Company - DMJ Distribution Ltd

19,800

19,800

325,800

147,505

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

2,419

1,750

Tax

143,411

97,754

Social security and other taxes

-

5,630

VAT

27,542

18,079

Accrued expenses

2,000

2,445

175,372

125,658

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

200

Ordinary

1

200

200