Company registration number 06212724 (England and Wales)
JURA PRODUCTS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
JURA PRODUCTS LIMITED
COMPANY INFORMATION
Directors
R Sturzenegger
D Templar
T Wehrli
(Appointed 1 April 2025)
Company number
06212724
Registered office
Vivary Mill
Colne
Lancashire
United Kingdom
BB8 9NW
Auditor
Azets Audit Services
Crown House
Bridgewater Close
Burnley
Lancashire
United Kingdom
BB11 5TE
JURA PRODUCTS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Statement of income and retained earnings
7
Balance sheet
8
Statement of cash flows
9
Notes to the financial statements
10 - 21
JURA PRODUCTS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present the strategic report for the year ended 31 December 2025.

Fair review of the business

Despite ongoing and intensifying economic uncertainty throughout 2025, JURA delivered sales growth, with revenue increasing to £13.4 million from £13.3 million in 2024. This performance was achieved against a backdrop of declining consumer confidence and persistent inflationary pressures across both global and domestic markets. A marginal increase in gross profit margin from 30.0%, in 2024, to 31.5% was therefore a notable achievement.

Demand remained strong in the premium domestic bean-to-cup coffee machine segment, enabling JURA to leverage its established market position and effectively offset wider market headwinds. A similar trend was observed within the B2B Professional Office segment.

JURA continues to strengthen its position as the leading brand for automatic bean-to-cup coffee machines in the UK. Its strategy is centred on innovation, uncompromising quality, and sustainability, underpinned by a design philosophy focused on durability, ease of maintenance, and long-term value. This commitment is further enhanced by its long-standing partnership with global brand ambassador Roger Federer, whose values of precision, excellence, and performance closely align with and elevate the JURA brand.

Looking ahead to 2026, the UK economic outlook remains uncertain. Large retailers with extensive physical footprints, along with operators in the professional office sector, continue to face cost pressures, further intensified by the November 2025 Budget, which increased the overall tax burden on businesses. Nevertheless, JURA enters the year with resilience and cautious optimism.

Key highlights from 2025 include:

Sustained Profitability: The business remained profitable, reporting profit before tax of £333k (2024: £528k). This reflects strong cost discipline in a challenging environment, with the year-on-year reduction largely driven by adverse exchange rate movements.

Robust Financial Position: Closing cash of £1,557k (2024: £1,951k), achieved after a £500k repayment of an intercompany loan, demonstrates solid liquidity and supports future strategic initiatives.

Enhanced Product Portfolio: Continued innovation and expansion of the product range align with evolving consumer preferences for premium and sustainable coffee solutions.

Market Leadership: JURA’s brand strength, Swiss heritage, and focused strategy position it strongly within the UK premium segment.

Group Support: Ongoing financial and strategic support from the wider JURA Group provides a stable foundation to navigate future uncertainty.

As JURA moves into 2026, it remains committed to delivering exceptional coffee experiences while reinforcing its position as the trusted choice for discerning coffee enthusiasts across the UK.

On behalf of the board

D Templar
Director
30 March 2026
JURA PRODUCTS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of the sale, repair and maintenance of coffee machines.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

M Lipburger
(Resigned 21 March 2025)
R Sturzenegger
D Templar
T Wehrli
(Appointed 1 April 2025)
Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Financial instruments
Price risk, credit risk, liquidity risk and cash flow risk

The company's principal financial instruments comprise bank balances, intercompany loans and trade creditors.

The directors hold regular dialogue with fellow group undertakings to ensure intercompany financing remains at a level sufficient to meet the cashflow requirements of the company.

Trade creditors' liquidity risk is managed by ensuring sufficient funds are in place to meet these liabilities as they fall due.

Auditor

The auditor, Azets Audit Services, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

JURA PRODUCTS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
D Templar
Director
30 March 2026
JURA PRODUCTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF JURA PRODUCTS LIMITED
- 4 -
Opinion

We have audited the financial statements of Jura Products Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of income and retained earnings, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

JURA PRODUCTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF JURA PRODUCTS LIMITED (CONTINUED)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report and the directors' r eport.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and take advantage of the small companies exemption from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

JURA PRODUCTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF JURA PRODUCTS LIMITED (CONTINUED)
- 6 -

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Ward (Senior Statutory Auditor)
For and on behalf of Azets Audit Services, Statutory Auditor
Chartered Accountants
Crown House
Bridgewater Close
Burnley
Lancashire
BB11 5TE
30 March 2026
JURA PRODUCTS LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2025
2024
Notes
£
£
Turnover
13,429,186
13,270,442
Cost of sales
(9,200,425)
(9,294,277)
Gross profit
4,228,761
3,976,165
Administrative expenses
(3,835,690)
(3,378,776)
Operating profit
3
393,071
597,389
Interest payable and similar expenses
6
(60,448)
(69,647)
Profit before taxation
332,623
527,742
Tax on profit
7
(93,695)
(115,422)
Profit for the financial year
238,928
412,320
Retained earnings brought forward
2,090,646
1,678,326
Retained earnings carried forward
2,329,574
2,090,646

The profit and loss account has been prepared on the basis that all operations are continuing operations.

JURA PRODUCTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
8
138,165
79,155
Tangible assets
9
136,570
223,566
274,735
302,721
Current assets
Stocks
2,151,284
2,262,045
Debtors
10
2,190,158
1,761,899
Cash at bank and in hand
1,557,448
1,951,122
5,898,890
5,975,066
Creditors: amounts falling due within one year
11
(3,586,274)
(3,801,142)
Net current assets
2,312,616
2,173,924
Total assets less current liabilities
2,587,351
2,476,645
Creditors: amounts falling due after more than one year
12
(37,873)
(68,400)
Provisions for liabilities
Provisions
14
119,904
217,599
(119,904)
(217,599)
Net assets
2,429,574
2,190,646
Capital and reserves
Called up share capital
16
100,000
100,000
Profit and loss reserves
2,329,574
2,090,646
Total equity
2,429,574
2,190,646

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
D Templar
Director
Company registration number 06212724 (England and Wales)
JURA PRODUCTS LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
21
(78,279)
1,002,661
Interest paid
(60,448)
(69,647)
Income taxes paid
(80,000)
(194,435)
Net cash (outflow)/inflow from operating activities
(218,727)
738,579
Investing activities
Purchase of intangible assets
(108,758)
(35,183)
Purchase of tangible fixed assets
(7,068)
(79,549)
Proceeds from disposal of tangible fixed assets
-
0
42,014
Net cash used in investing activities
(115,826)
(72,718)
Financing activities
Payment of finance leases obligations
(59,121)
(59,820)
Net cash used in financing activities
(59,121)
(59,820)
Net (decrease)/increase in cash and cash equivalents
(393,674)
606,041
Cash and cash equivalents at beginning of year
1,951,122
1,345,081
Cash and cash equivalents at end of year
1,557,448
1,951,122
JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
1
Accounting policies
Company information

Jura Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is Vivary Mill, Colne, Lancashire, United Kingdom, BB8 9NW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements are consolidated in the financial statements of Jura Kaffeemaschinen Holding AG, whose address is Kaffeeweltstrasse 10 CH-4626 Niederbuchsiten, Switzerland.

1.2
Going concern

The directors have confirmed the wider Group will provide continuing financial support to this company, if and when required.true

The directors consider that this continuing support, as well as the continued profitability and the strong cash position, places the company in a position to overcome the challenges that may arise over the forthcoming 12 months. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

The financial statements do not include any adjustments that may result if these assumptions do not prove to be correct.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets other than goodwill

Intangible assets are initially measured at cost and subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
33% per annum straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 11 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over the period of the lease
Fixtures and fittings
20% and 33% per annum straight line basis
Computer equipment
50% per annum straight line basis
Motor vehicles
33.3% per annum straight line basis
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 12 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies that are classified as debt, are r ecognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 13 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Provision for slow moving stock

The directors have applied their knowledge of the operations of the business when reviewing the stock listing at the balance sheet date, and have made appropriate provision for any items deemed to be slow moving or obsolete. The charge to the profit and loss account is recognised in cost of sales.

Provision for warrantees

The directors have applied their knowledge of the operations of the business and reviewed sales and the warranty policy in place and have made appropriate provision for this cost, which is recognised in the profit and loss accounts within cost of sales.

3
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
29,500
30,375
Depreciation of owned tangible fixed assets
38,766
44,276
Depreciation of tangible fixed assets held under finance leases
55,298
71,211
Profit on disposal of tangible fixed assets
-
(42,014)
Amortisation of intangible assets
49,748
28,451
Operating lease charges
296,888
268,943
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Sales, servicing and administration
46
47
JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Employees
(Continued)
- 15 -

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,784,642
1,731,203
Social security costs
209,385
161,825
Pension costs
107,952
123,593
2,101,979
2,016,621
5
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
111,806
108,425
Company pension contributions to defined contribution schemes
9,634
16,570
121,440
124,995

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024 - 1).

6
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest payable to group undertakings
51,215
62,500
Other finance costs:
Interest on finance leases and hire purchase contracts
9,233
7,147
60,448
69,647
JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
7
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
93,695
115,422

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
332,623
527,742
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
83,156
131,936
Difference between capital allowances and depreciation
10,539
(16,514)
Taxation charge for the year
93,695
115,422

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
8
Intangible fixed assets
Software
£
Cost
At 1 January 2025
291,643
Additions
108,758
At 31 December 2025
400,401
Amortisation and impairment
At 1 January 2025
212,488
Amortisation charged for the year
49,748
At 31 December 2025
262,236
Carrying amount
At 31 December 2025
138,165
At 31 December 2024
79,155
9
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
307,571
150,711
156,678
348,203
963,163
Additions
-
0
-
0
7,068
-
0
7,068
At 31 December 2025
307,571
150,711
163,746
348,203
970,231
Depreciation and impairment
At 1 January 2025
274,690
138,673
133,858
192,376
739,597
Depreciation charged in the year
20,711
2,526
15,529
55,298
94,064
At 31 December 2025
295,401
141,199
149,387
247,674
833,661
Carrying amount
At 31 December 2025
12,170
9,512
14,359
100,529
136,570
At 31 December 2024
32,881
12,038
22,820
155,827
223,566

Tangible fixed assets includes assets held under finance leases or hire purchase contracts, as follows:

2025
2024
£
£
Motor vehicles
69,670
124,968
JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 18 -
10
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,049,985
1,637,306
Prepayments and accrued income
140,173
124,593
2,190,158
1,761,899
11
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Obligations under finance leases and hire purchase contracts
13
30,526
59,120
Trade creditors
155,950
248,840
Amounts due to group undertakings
719,974
574,091
Loans due to group undertakings
2,000,000
2,500,000
Corporation tax
31,484
17,789
Other taxation and social security
416,564
238,263
Accruals and deferred income
231,776
163,039
3,586,274
3,801,142
12
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases and hire purchase contracts
13
37,873
68,400
13
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
30,526
59,120
In two to five years
37,873
68,400
68,399
127,520

Obligations under finance lease and hire purchase contracts are secured on the assets to which they relate to.

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
14
Provisions for liabilities
2025
2024
£
£
Warranty provision
119,904
217,599
Movements on provisions:
Warranty provision
£
At 1 January 2025
217,599
Reversal of provision
(97,695)
At 31 December 2025
119,904
15
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
107,952
123,593

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

16
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100,000
100,000
100,000
100,000
JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 20 -
17
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
230,338
250,657
Years 2-5
16,208
259,514
246,546
510,171

18
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Acquisition of intangible assets
-
159,075
19
Related party transactions

During the year, the company made the following related party transactions:-

Jura Elektroapparate AG

Jura Elektroapparate AG is the parent company of Jura Products Limited

At the balance sheet date the total amount due to Jura Elektroapparate AG was £2,719,974 (2024 - £3,074,091). This comprises a trading balance of £719,974 (2024 - £574,091) and a loan balance of £2,000,000 (2024 - £2,500,000). These amounts are included in Creditors: amounts falling due within one year.

20
Ultimate controlling party

The company's immediate parent undertaking is Jura Elektroapparate AG, a company incorporated in Switzerland.

The ultimate parent undertaking is Jura Kaffeemaschinen AG, a company incorporated in Switzerland.

JURA PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
21
Cash (absorbed by)/generated from operations
2025
2024
£
£
Profit after taxation
238,928
412,320
Adjustments for:
Taxation charged
93,695
115,422
Finance costs
60,448
69,647
Gain on disposal of tangible fixed assets
-
(42,014)
Amortisation and impairment of intangible assets
49,748
28,451
Depreciation and impairment of tangible fixed assets
94,064
115,487
(Decrease)/increase in provisions
(97,695)
32,550
Movements in working capital:
Decrease in stocks
110,761
399,802
(Increase)/decrease in debtors
(428,259)
356,208
Decrease in creditors
(199,969)
(485,212)
Cash (absorbed by)/generated from operations
(78,279)
1,002,661
22
Analysis of changes in net funds
1 January 2025
Cash flows
31 December 2025
£
£
£
Cash at bank and in hand
1,951,122
(393,674)
1,557,448
Lease liabilities
(127,520)
59,121
(68,399)
1,823,602
(334,553)
1,489,049
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