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Registered number: 2728027
JSB Systems Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Barclay-Stretton Accountants
Members of the Institute of Financial Accountants
Barclay House
35 Borough Road
Burton on Trent
Staffordshire
DE14 2DA
JSB Systems Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
JSB Systems Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 2728027

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 193,315 |  | 201,563
|  |  | 193,315 |  | 201,563
CURRENT ASSETS
Debtors | 5 | 102,728 |  | 112,921 |
Cash at bank and in hand |  | 168,735 |  | 179,039 |
|  | 271,463 |  | 291,960 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,395 ) |  | (48,095 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 223,068 |  | 243,865
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 416,383 |  | 445,428
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (102,244 ) |  | (110,515 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (4,570 ) |  | (3,415 )
NET ASSETS |  |  | 309,569 |  | 331,498
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 309,469 |  | 331,398
SHAREHOLDERS' FUNDS |  |  | 309,569 |  | 331,498

Page 1
Page 2
JSB Systems Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 J S Bowler Director
31/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
JSB Systems Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
JSB Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 2728027 . The registered office is 14 Porters Lane, Oakwood Park, Derby, Derbyshire, DE21 4FZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Freehold | Nil
Plant & Machinery | 25% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

Page 3
Page 4
JSB Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2024 | 169,265 | 5,191 | 42,146 | 1,269
Additions | - | - | - | -
As at 30 June 2025 | 169,265 | 5,191 | 42,146 | 1,269
Depreciation
As at 1 July 2024 | - | 4,707 | 10,537 | 1,269
Provided during the period | - | 484 | 7,902 | -
As at 30 June 2025 | - | 5,191 | 18,439 | 1,269
Net Book Value
As at 30 June 2025 | 169,265 | - | 23,707 | -
As at 1 July 2024 | 169,265 | 484 | 31,609 | -

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2024 | 7,139 | 225,010
Additions | 337 | 337
As at 30 June 2025 | 7,476 | 225,347
Depreciation
As at 1 July 2024 | 6,934 | 23,447
Provided during the period | 199 | 8,585
As at 30 June 2025 | 7,133 | 32,032
Net Book Value
As at 30 June 2025 | 343 | 193,315
As at 1 July 2024 | 205 | 201,563

Page 4
Page 5
JSB Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,442 |  | -
Prepayments and accrued income | - |  | 1,120
Other debtors | 1,286 |  | 1
Other debtors - GG-931-107 Ltd | - |  | 39,000
Corporation tax recoverable assets | - |  | 9,327
Deferred tax current asset | - |  | 1,933
| 2,728 |  | 51,381
Due after more than one year
Amounts owed by associates - JSB Holdings Ltd | 100,000 |  | 61,540
| 102,728 |  | 112,921

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,289 |  | 4,428
Bank loans and overdrafts | 2,941 |  | 2,941
VAT | 5,893 |  | 5,668
Other creditors | - |  | 6,000
Mortgage short term | 4,349 |  | 4,349
Other creditors - pension scheme | 6,785 |  | 6,785
Accruals and deferred income | 1,361 |  | 1
Director's loan account | 20,662 |  | 17,808
Amounts owed to related parties | 115 |  | 115
| 48,395 |  | 48,095

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,149 |  | 3,950
Mortgage long term | 95,626 |  | 95,257
Other creditors long term - pension scheme | 5,469 |  | 11,308
| 102,244 |  | 110,515

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 4,570 |  | 3,415

Page 5
Page 6
JSB Systems Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | - |  | 5,500

11. Ultimate Controlling Party
The company's ultimate controlling party is J S Bowler by virtue of his ownership of 99% of the issued share capital in the company.
Page 6