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REGISTERED NUMBER: 02423520 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

JK MACHINERY LTD

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JK MACHINERY LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | J L Round

| J W V Round

| SECRETARY: | Mrs L A Round

| REGISTERED OFFICE: | Unit 31

| Claycliffe Business Park

| Barugh Green

| Barnsley

| South Yorkshire

| S75 1JU

| REGISTERED NUMBER: | 02423520 (England and Wales)

| ACCOUNTANTS: | Seaman Herbert & Co

| Accountants

| 36 - 40 Doncaster Road

| Barnsley

| South Yorkshire

| S70 1TL

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

BALANCE SHEET

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 195,881 |  | 118,158 |  |

CURRENT ASSETS

Stocks | 5 | 1,500 |  | 106,170 |  |

Debtors | 6 | 48,221 |  | 15,403 |  |

Cash at bank | 41,871 |  | 28,241 |  |

91,592 |  | 149,814 |  |

CREDITORS

Amounts falling due within one year | 7 | 157,128 |  | 129,190 |  |

NET CURRENT (LIABILITIES)/ASSETS | (65,536 | ) | 20,624 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 130,345 |  | 138,782 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (9,596 | ) | (21,289 | ) |

PROVISIONS FOR LIABILITIES | 10 | (31,613 | ) | (24,542 | ) |

NET ASSETS | 89,136 |  | 92,951 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50 |  | 50 |  |

Capital redemption reserve | 3 |  | 3 |  |

Retained earnings | 89,083 |  | 92,898 |  |

SHAREHOLDERS' FUNDS | 89,136 |  | 92,951 |  |

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

BALANCE SHEET - continued

30TH SEPTEMBER 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th March 2026 and were signed on its behalf by:

J L Round - Director

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| JK Machinery 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.

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.

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 10% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st October 2024 | 1,353 |  | 136,485 |  | 30,061 |  | 3,331 |  | 171,230 |  |

| Additions | - |  | 90,288 |  | - |  | 1,858 |  | 92,146 |  |

| Disposals | - |  | - |  | - |  | (416 | ) | (416 | ) |

| At 30th September 2025 | 1,353 |  | 226,773 |  | 30,061 |  | 4,773 |  | 262,960 |  |

| DEPRECIATION

| At 1st October 2024 | 1,353 |  | 41,460 |  | 7,472 |  | 2,787 |  | 53,072 |  |

| Charge for year | - |  | 9,746 |  | 4,518 |  | 159 |  | 14,423 |  |

| Eliminated on disposal | - |  | - |  | - |  | (416 | ) | (416 | ) |

| At 30th September 2025 | 1,353 |  | 51,206 |  | 11,990 |  | 2,530 |  | 67,079 |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  | 175,567 |  | 18,071 |  | 2,243 |  | 195,881 |  |

| At 30th September 2024 | - |  | 95,025 |  | 22,589 |  | 544 |  | 118,158 |  |

| Included in the total net book value of tangible fixed assets held as at 30th September 2025 was £14,056 (2024: £17,570) in respect of assets held under finance leases and hire purchase contracts.

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stock & work-in-progress | 1,500 |  | 106,170 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 24,240 |  | 7,094 |  |

| Other debtors | 8,355 |  | 2,615 |  |

| Tax | 9,476 |  | - |  |

| Prepayments | 6,150 |  | 5,694 |  |

48,221 |  | 15,403 |  |

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 57,775 |  | 10,268 |  |

| Hire purchase contracts | 2,053 |  | 1,613 |  |

| Trade creditors | 66,524 |  | 83,120 |  |

| Tax | - |  | 14,681 |  |

| Social security and other taxes | 657 |  | 73 |  |

| VAT | 16,834 |  | 8,078 |  |

| Other creditors | 8,982 |  | - |  |

| Directors' current accounts | 494 |  | 7,665 |  |

| Accrued expenses | 3,809 |  | 3,692 |  |

157,128 |  | 129,190 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | - |  | 9,640 |  |

| Hire purchase contracts | 9,596 |  | 11,649 |  |

9,596 |  | 21,289 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 57,775 |  | 10,268 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 9,640 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 31,613 |  | 24,542 |  |

| Deferred |

| tax |

£ |

| Balance at 1st October 2024 | 24,542 |  |

| Movement during the year | 7,071 |  |

| Balance at 30th September 2025 | 31,613 |  |

| JK MACHINERY LTD (REGISTERED NUMBER: 02423520) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 49 | ORDINARY A | £1 | 49 |  | 49 |  |

| 1 | ORDINARY B | £1 | 1 |  | 1 |  |

50 |  | 50 |  |

12. | ULTIMATE CONTROLLING PARTY

| The director and his spouse have a controlling interest in the issued share capital.