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REGISTERED NUMBER: 09259486 (England and Wales)

JEM UK ASSOCIATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 4

JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 6,098 |  | 9,543 |  |

Cash at bank | 9,752 |  | 8,885 |  |

15,850 |  | 18,428 |  |

CREDITORS

Amounts falling due within one year | 5 | (7,993 | ) | (11,493 | ) |

NET CURRENT ASSETS | 7,857 |  | 6,935 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,857 |  | 6,935 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 7,856 |  | 6,934 |  |

SHAREHOLDERS' FUNDS | 7,857 |  | 6,935 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 19 February 2026 and were signed by:

Mr R K Jacob - Director

JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| JEM UK Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 09259486

| Registered office: | Town Wall House

| Balkerne Hill

| Colchester

| Essex

| CO3 3AD

| For the purposes of presentation the financial statements are rounded to the nearest 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.

| 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.

| 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.

| Financial instruments

| Basic financial instruments are recognised at amortised cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

JEM UK ASSOCIATES LTD (REGISTERED NUMBER: 09259486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by related undertakings | 6,094 |  | 9,536 |  |

| Deferred tax asset

| Other timing differences | 4 |  | 7 |  |

6,098 |  | 9,543 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 515 |  | - |  |

| Corporation tax | 222 |  | 1,457 |  |

| Social security and other taxes | 2,057 |  | 1,495 |  |

| VAT | 3,702 |  | 7,015 |  |

| Other creditors | 46 |  | 88 |  |

| Directors' current accounts | 78 |  | 78 |  |

| Accruals and deferred income | 1,373 |  | 1,360 |  |

7,993 |  | 11,493 |  |