REGISTERED NUMBER: 02110304 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

JAYTEE BIOSCIENCES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S E Tiley

Mr J M Tiley

Mr P Boother

Mr J M Butler

REGISTERED OFFICE:

The Boulevard

Altira Business Park

Herne Bay

Kent

CT6 6GZ

REGISTERED NUMBER:

02110304 (England and Wales)

ACCOUNTANTS:

Xeinadin Isle of Wight

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Intangible assets

4

87,348

94,275

Tangible assets

5

65,969

183,668

Investments

6

237,087

237,087

390,404

515,030

CURRENT ASSETS

Stocks

7

2,741,722

2,735,807

Debtors

8

994,110

1,041,963

Cash at bank and in hand

189,383

234,902

3,925,215

4,012,672

CREDITORS

Amounts falling due within one year

9

1,044,996

1,076,171

NET CURRENT ASSETS

2,880,219

2,936,501

TOTAL ASSETS LESS CURRENT LIABILITIES

3,270,623

3,451,531

CREDITORS

Amounts falling due after more than one year

10

(10,198

)

(71,476

)

PROVISIONS FOR LIABILITIES

12

(3,749

)

(20,701

)

NET ASSETS

3,256,676

3,359,354

CAPITAL AND RESERVES

Called up share capital

13

45,100

45,100

Retained earnings

3,211,576

3,314,254

SHAREHOLDERS' FUNDS

3,256,676

3,359,354

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by:

Mr J M Tiley - Director

Mrs S E Tiley - Director

Mr P Boother - Director

Mr J M Butler - Director

1.	STATUTORY INFORMATION

Jaytee Biosciences 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Long leasehold

-

Straight line over 10 years

Plant and machinery

-

25% on cost

Fixtures, fittings & equipment

-

33% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 49 (2024 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Software

development

£

COST

At 1 August 2024

and 31 July 2025

106,569

AMORTISATION

At 1 August 2024

12,294

Amortisation for year

6,927

At 31 July 2025

19,221

NET BOOK VALUE

At 31 July 2025

87,348

At 31 July 2024

94,275

5.	TANGIBLE FIXED ASSETS

Fixtures,

Long

Plant and

fittings &

Motor

leasehold

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2024

293,840

70,384

411,046

133,350

908,620

Additions

-

-

4,833

-

4,833

Disposals

-

-

-

(96,557

)

(96,557

)

At 31 July 2025

293,840

70,384

415,879

36,793

816,896

DEPRECIATION

At 1 August 2024

293,840

64,703

308,601

57,808

724,952

Charge for year

-

2,183

58,027

3,318

63,528

Eliminated on disposal

-

-

-

(37,553

)

(37,553

)

At 31 July 2025

293,840

66,886

366,628

23,573

750,927

NET BOOK VALUE

At 31 July 2025

-

3,498

49,251

13,220

65,969

At 31 July 2024

-

5,681

102,445

75,542

183,668

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 August 2024

and 31 July 2025

237,087

NET BOOK VALUE

At 31 July 2025

237,087

At 31 July 2024

237,087

7.

STOCKS

2025

2024

£

£

Stocks

2,741,722

2,735,807

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

914,302

945,970

Directors' current accounts

12,764

42,205

Tax

-

11,838

Accrued income

18,000

-

Prepayments

49,044

41,950

994,110

1,041,963

Included in trade debtors is an amount of £191,237 (2024: £191,237) due from Nutracrest Limited; a related company.

The director's loan account was repaid within 9 months of the year end.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

61,190

61,265

Trade creditors

178,195

132,210

Tax

1,173

41,993

Social security and other taxes

54,332

33,105

VAT

145,234

81,405

Other creditors

-

473

Accruals and deferred income

604,872

725,720

1,044,996

1,076,171

Deferred income is £601,960 (2024: £699,930) and relates to annual service contract invoices which extend beyond the year end.

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

10,198

61,265

Bank loans - 2-5 years

-

10,211

10,198

71,476

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

185,467

149,584

Between one and five years

188,693

168,153

374,160

317,737

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,749

20,701

Deferred tax

£

Balance at 1 August 2024

20,701

Provided during year

(16,952

)

Balance at 31 July 2025

3,749

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

45,000

Ordinary B

£1

45,000

45,000

45,100

45,100

14.	RELATED PARTY DISCLOSURES

The company has previously traded with Nutracrest Limited; a company in which Mr J M Tiley and Mrs S Tiley are also directors. At the balance sheet date, trade debtors included £191,237 (2024: £191,237) in respect of Nutracrest Limited.

During the year, the company sold goods and services to Intensichem Limited; a company in which Mr J M Tiley is also a director.

During the year, the company rented premises to Instensichem Solutions Limited; a company in which Mr J M Tiley is also a director.

All of the transactions included within the financial period were carried out at the market rate and under normal commercial terms.

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J Tiley by virtue of his controlling interest in Jaytee Group Limited.