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Registered number: 09062275
JC Fashion (UK) Company Limited
Financial Statements
For The Year Ended 30 April 2025
Alexander Myerson & Co Limited
JC Fashion (UK) Company Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
JC Fashion (UK) Company Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 09062275

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,535 |  | 2,170
|  |  | 1,535 |  | 2,170
CURRENT ASSETS
Debtors | 5 | 718,414 |  | 659,312 |
Cash at bank and in hand |  | 6,863 |  | 15,106 |
|  | 725,277 |  | 674,418 |
Creditors: Amounts Falling Due Within One Year | 6 | (730,631 ) |  | (703,528 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,354 ) |  | (29,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,819 ) |  | (26,940 )
NET LIABILITIES |  |  | (3,819 ) |  | (26,940 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (3,820 ) |  | (26,941 )
SHAREHOLDERS' FUNDS |  |  | (3,819) |  | (26,940)

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr K T Choi Director
17 April 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
JC Fashion (UK) Company Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
JC Fashion (UK) Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09062275 . The registered office is 3 West Street, Leighton Buzzard, Bedfordshire, LU7 1DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, for sale of services to other group companies in the ordinary nature of the business. The fair value of consideration is stated as inter group recharge of the payroll and operating expenses with a 5% margin.Turnover is shown net of Value added Tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 2
Page 3
JC Fashion (UK) Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 2,541
As at 30 April 2025 | 2,541
Depreciation
As at 1 May 2024 | 371
Provided during the period | 635
As at 30 April 2025 | 1,006
Net Book Value
As at 30 April 2025 | 1,535
As at 1 May 2024 | 2,170

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 287 |  | 134
VAT recoverable | 1,202 |  | 468
Amounts owed by group undertakings | 716,925 |  | 658,710
| 718,414 |  | 659,312

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,525 |  | -
Other taxes and social security | 2,073 |  | 1,745
Pension contributions | 619 |  | 553
Accruals and deferred income | 4,550 |  | 4,940
Amounts owed to group undertakings | 721,864 |  | 696,290
| 730,631 |  | 703,528

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
The company has taken advantage of the exemption available not to report related party transactions entered into between two or more members of a group in which the subsidiary which is party to the transaction is 100% wholly owned.
Page 3
Page 4
JC Fashion (UK) Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
9. Ultimate Controlling Party
The company's immediate shareholder is JC Fashion Group Limited, an entity registered in Hong Kong. The ultimate parent entity of the company is JC Fashion International Group Limited, a British Virgin Island entity, that is wholly owned by Mr King Ting Charles Choi.
10. Audit Information
The auditor's report on the accounts of JC Fashion (UK) Company Limited for the year ended 30 April 2025 was unqualified.
The auditor's report was signed by Paul Burns BSc BFP FCA (Senior Statutory Auditor) for and on behalf of Alexander Myerson & Co Limited , Statutory Auditor.

Alexander Myerson & Co Limited 61 Rodney Street Liverpool L1 9ER

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