REGISTERED NUMBER: 05535373 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 August 2025

for

The Jason Group Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

76,258

57,724

CURRENT ASSETS

Stocks

211,562

150,000

Debtors

5

588,741

689,814

800,303

839,814

CREDITORS

Amounts falling due within one year

6

455,791

475,572

NET CURRENT ASSETS

344,512

364,242

TOTAL ASSETS LESS CURRENT LIABILITIES

420,770

421,966

CREDITORS

Amounts falling due after more than one year

7

(23,149

)

(28,705

)

PROVISIONS FOR LIABILITIES

(17,500

)

(12,563

)

NET ASSETS

380,121

380,698

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

380,021

380,598

SHAREHOLDERS' FUNDS

380,121

380,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30 April 2026 and were signed by:

Mrs E L Buckley - Director

1.	STATUTORY INFORMATION

The Jason Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05535373

Registered office:

Unit G Sheriff House

Nantwich Road

Middlewich

Cheshire

CW10 0LH

The presentation currency of the financial statements is the Pound Sterling (£).

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 is recognised as the company becomes entitled to consideration for the goods supplied.

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

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 31 August 2024

12,625

172,176

19,407

8,301

212,509

Additions

-

36,878

-

627

37,505

At 30 August 2025

12,625

209,054

19,407

8,928

250,014

DEPRECIATION

At 31 August 2024

5,156

124,534

17,032

8,063

154,785

Charge for year

1,263

16,905

356

447

18,971

At 30 August 2025

6,419

141,439

17,388

8,510

173,756

NET BOOK VALUE

At 30 August 2025

6,206

67,615

2,019

418

76,258

At 30 August 2024

7,469

47,642

2,375

238

57,724

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

311,186

301,780

Amounts owed by group undertakings

255,334

388,034

Other debtors

22,221

-

588,741

689,814

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,842

65,617

Trade creditors

160,972

139,737

Taxation and social security

42,298

46,485

Other creditors

223,679

223,733

455,791

475,572

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,149

28,705

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

23,286

60,198

Other creditors

218,923

212,844

242,209

273,042

These debts are secured by fixed and floating charges over the company's assets and undertaking.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director of Jason Group (Holdings) Ltd, by virtue of her majority shareholding.