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JKE (UK) LIMITED

Registered Number
08295880
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

JKE (UK) LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | AMBEKAR, Babita
| AMBEKAR, Rohit Madhukar
| PATEL, Chetan Harish
| PATEL, Rikesh Narendra
| PATEL, Vanmala Harish

Registered Address | 43 Ingleton Close
| Nuneaton
| CV11 6WB

Registered Number | 08295880 (England and Wales)

JKE (UK) LIMITED
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 4,797 |  |  |  | 6,396
Tangible assets | 4 |  |  | 18,638 |  |  |  | 18,594
|  |  |  | 23,435 |  |  |  | 24,990
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 44,145 |  |  |  | 51,803 |  |
Debtors |  | 56,415 |  |  |  | 42,951 |  |
Cash at bank and on hand |  | 64,813 |  |  |  | 67,043 |  |
|  | 165,373 |  |  |  | 161,797 |  |
Creditors amounts falling due within one year | 6 | (15,285) |  |  |  | (12,577) |  |
Net current assets (liabilities) |  |  |  | 150,088 |  |  |  | 149,220
Total assets less current liabilities |  |  |  | 173,523 |  |  |  | 174,210
Provisions for liabilities | 7 |  |  | (4,453) |  |  |  | (4,748)
Net assets |  |  |  | 169,070 |  |  |  | 169,462
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 110 |  |  |  | 110
Profit and loss account |  |  |  | 168,960 |  |  |  | 169,352
Shareholders' funds |  |  |  | 169,070 |  |  |  | 169,462

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 February 2026, and are signed on its behalf by:
PATEL, Chetan Harish Director Registered Company No. 08295880

JKE (UK) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are written off over the useful life of the assets.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of the fixed asses, less their estimated residual value, over their expected useful lives as follows: Plant and machinery 25% reducing balance Fixtures and Fittings 20% reducing balance Equipment 25% reducing balance

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals applicable to operating leases where substantially all the benefits and risks remain with the lessor are charged to profit and loss account as incurred.

| Stocks and work in progress
--- | ---
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Costs includes all costs incurred in bringing each product to its present location and condition.

| Government grants or assistance
--- | ---
| Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned. All grants in the profit and loss account are recognised when all conditions for the receipt have been complied with.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 6 |  | 6

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 15,756 |  | 15,756
| At 30 November 25 | 15,756 |  | 15,756
| Amortisation and impairment
| At 01 December 24 | 9,360 |  | 9,360
| Charge for year | 1,599 |  | 1,599
| At 30 November 25 | 10,959 |  | 10,959
| Net book value
| At 30 November 25 | 4,797 |  | 4,797
| At 30 November 24 | 6,396 |  | 6,396

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 24 | 21,293 |  | 3,286 |  | 27,312 |  | 51,891
| Additions | 905 |  | 488 |  | 4,463 |  | 5,856
| Disposals | - |  | - |  | (2,392) |  | (2,392)
| At 30 November 25 | 22,198 |  | 3,774 |  | 29,383 |  | 55,355
| Depreciation and impairment
| At 01 December 24 | 11,756 |  | 1,345 |  | 20,196 |  | 33,297
| Charge for year | 2,521 |  | 396 |  | 1,720 |  | 4,637
| On disposals | - |  | - |  | (1,216) |  | (1,216)
| Other adjustments | - |  | - |  | (1) |  | (1)
| At 30 November 25 | 14,277 |  | 1,741 |  | 20,699 |  | 36,717
| Net book value
| At 30 November 25 | 7,921 |  | 2,033 |  | 8,684 |  | 18,638
| At 30 November 24 | 9,537 |  | 1,941 |  | 7,116 |  | 18,594

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 44,145 |  | 51,803
| Total | 44,145 |  | 51,803

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6,363 |  | 5,267
| Taxation and social security | 4,971 |  | 1,531
| Other creditors | 1,077 |  | 664
| Accrued liabilities and deferred income | 2,874 |  | 5,115
| Total | 15,285 |  | 12,577

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,453 |  | 4,748
| Total | 4,453 |  | 4,748

8. | Other commitments
--- | ---
| Total financial commitments, guarantees and contingencies which are not included in the statement of financial position amount to £38,253 (2024: £78,609).