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REGISTERED NUMBER: 14318074 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

JS Clarke Limited

| JS Clarke Limited (Registered number: 14318074) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| JS Clarke Limited |

Company Information

for the Year Ended 31 August 2025

| Directors: | S G Cunningham

| J L Swinhoe

| Registered office: | 11 Rear Part High Street

| Saltney

| Chester

| CH4 8SH

| Registered number: | 14318074 (England and Wales)

| Accountants: | Ellis & Co

| Chartered Accountants

| 114-120 Northgate Street

| Chester

| CH1 2HT

| JS Clarke Limited (Registered number: 14318074) |

Statement of Financial Position

31 August 2025

| 31/8/25 | 31/8/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 2,880 |  | 12,522 |  |

Current assets

Debtors | 5 | 12,942 |  | 14,287 |  |

Cash at bank | 11,779 |  | 48,698 |  |

24,721 |  | 62,985 |  |

Creditors

Amounts falling due within one year | 6 | 24,200 |  | 43,948 |  |

Net current assets | 521 |  | 19,037 |  |

Total assets less current liabilities | 3,401 |  | 31,559 |  |

Creditors

Amounts falling due after more than one year | 7 | - |  | 7,196 |  |

Net assets | 3,401 |  | 24,363 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 3,301 |  | 24,263 |  |

3,401 |  | 24,363 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

| JS Clarke Limited (Registered number: 14318074) |

Statement of Financial Position - continued

31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

J L Swinhoe - Director

| JS Clarke Limited (Registered number: 14318074) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | Statutory information

| JS Clarke 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.

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.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income 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 statement of financial position date.

| JS Clarke Limited (Registered number: 14318074) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| 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 4 (2024 - 4 ) .

| JS Clarke Limited (Registered number: 14318074) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | Tangible fixed assets

| Motor

| vehicles

£ |

| Cost

| At 1 September 2024 | 25,043 |  |

| Additions | 3,600 |  |

| Disposals | (25,043 | ) |

| At 31 August 2025 | 3,600 |  |

| Depreciation

| At 1 September 2024 | 12,521 |  |

| Charge for year | 720 |  |

| Eliminated on disposal | (12,521 | ) |

| At 31 August 2025 | 720 |  |

| Net book value

| At 31 August 2025 | 2,880 |  |

| At 31 August 2024 | 12,522 |  |

5. | Debtors: amounts falling due within one year |

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade debtors | 1,443 |  | 3,600 |  |

| Other debtors | 11,499 |  | 10,687 |  |

12,942 |  | 14,287 |  |

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

| 31/8/25 |  | 31/8/24

£ | £ |

| Hire purchase contracts | - |  | 5,112 |  |

| Trade creditors | 3,642 |  | - |  |

| Taxation and social security | 11,921 |  | 35,509 |  |

| Other creditors | 8,637 |  | 3,327 |  |

24,200 |  | 43,948 |  |

7. | Creditors: amounts falling due after more than one year |

| 31/8/25 |  | 31/8/24

£ | £ |

| Hire purchase contracts | - |  | 7,196 |  |

| JS Clarke Limited (Registered number: 14318074) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | Secured debts

| The following secured debts are included within creditors:

| 31/8/25 |  | 31/8/24

£ | £ |

| Hire purchase contracts | - |  | 12,308 |  |

| Hire purchase contracts are secured on the underlying assets.

9. | Related party disclosures

| The directors have made loans to the company. The balance on these loans at 31 August 2025 was £7,113 (2024: £1,307). The loans are interest free, unsecured and repayable on demand.

10. | Leasing commitments

| At 31 August 2025 the company had commitments under non-cancellable operating leases over the remaining life of these leases of £2,125. The amount payable within one year in respect of these leases was £2,125.