Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 17 cosmetic products true false 2025-01-01 true true true true true false 19 true 02953776 2025-01-01 2025-12-31 02953776 2024-01-01 2024-12-31 02953776 2025-12-31 02953776 2024-12-31 02953776 2024-01-01 02953776 c:CompanySecretary1 2025-01-01 2025-12-31 02953776 c:Director1 2025-01-01 2025-12-31 02953776 c:Director1 2025-12-31 02953776 c:Director3 2025-01-01 2025-12-31 02953776 c:Director3 2025-12-31 02953776 c:Director4 2025-01-01 2025-12-31 02953776 c:Director4 2025-12-31 02953776 c:Director5 2025-01-01 2025-12-31 02953776 c:Director6 2025-01-01 2025-12-31 02953776 c:Director7 2025-01-01 2025-12-31 02953776 c:Director8 2025-01-01 2025-12-31 02953776 c:Director9 2025-01-01 2025-12-31 02953776 c:Director10 2025-01-01 2025-12-31 02953776 c:RegisteredOffice 2025-01-01 2025-12-31 02953776 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 02953776 d:Buildings d:LongLeaseholdAssets 2025-12-31 02953776 d:Buildings d:LongLeaseholdAssets 2024-12-31 02953776 d:LandBuildings 2025-12-31 02953776 d:LandBuildings 2024-12-31 02953776 d:FurnitureFittings 2025-01-01 2025-12-31 02953776 d:FurnitureFittings 2025-12-31 02953776 d:FurnitureFittings 2024-12-31 02953776 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02953776 d:OfficeEquipment 2025-01-01 2025-12-31 02953776 d:OfficeEquipment 2025-12-31 02953776 d:OfficeEquipment 2024-12-31 02953776 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02953776 d:ComputerEquipment 2025-01-01 2025-12-31 02953776 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 02953776 d:CurrentFinancialInstruments 2025-12-31 02953776 d:CurrentFinancialInstruments 2024-12-31 02953776 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02953776 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02953776 d:ShareCapital 2025-01-01 2025-12-31 02953776 d:ShareCapital 2025-12-31 02953776 d:ShareCapital 2024-01-01 2024-12-31 02953776 d:ShareCapital 2024-12-31 02953776 d:ShareCapital 2024-01-01 02953776 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 02953776 d:RetainedEarningsAccumulatedLosses 2025-12-31 02953776 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 02953776 d:RetainedEarningsAccumulatedLosses 2024-12-31 02953776 d:RetainedEarningsAccumulatedLosses 2024-01-01 02953776 c:FRS102 2025-01-01 2025-12-31 02953776 c:Audited 2025-01-01 2025-12-31 02953776 c:FullAccounts 2025-01-01 2025-12-31 02953776 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02953776 d:Subsidiary1 2025-12-31 02953776 d:Subsidiary1 2025-01-01 2025-12-31 02953776 d:Subsidiary1 1 2025-01-01 2025-12-31 02953776 d:Subsidiary2 2025-12-31 02953776 d:Subsidiary2 2025-01-01 2025-12-31 02953776 d:Subsidiary2 1 2025-01-01 2025-12-31 02953776 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02953776 2 2025-01-01 2025-12-31 02953776 6 2025-01-01 2025-12-31 02953776 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 02953776 S & J INTERNATIONAL (UK) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
S & J INTERNATIONAL (UK) LIMITED COMPANY INFORMATION
Directors | Boonkiet Chokwatana (resigned 16 February 2026)
| Tipaporn Chokwatana (resigned 16 February 2026)
| Simon Rhoderick Knight (resigned 31 August 2025)
| Jason Matthews
| Paul Brian Mcgreevy
| Bo Nystrup Nielsen
| Malyn Ungsurungsie
| Thirasak Vikitset
| Annamaria Kelly
Company secretary | Woodside Secretaries Limited
Registered number | 02953776
Registered office | C/O Woodside Corporate Services Limited
| First Floor
| 12/14 Masons Avenue
| London
| EC2V 5BT
Independent auditors | Desaur LLP
| Chartered Certified Accountants & Statutory Auditor
| 5 Margaret Road
| Romford
| Essex
| RM2 5SH
S & J INTERNATIONAL (UK) LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4 - 12
S & J INTERNATIONAL (UK) LIMITED REGISTERED NUMBER: 02953776 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 637,601 |  | 702,879
Investments | 5 |  | 204,733 |  | 204,733
|  |  | 842,334 |  | 907,612
Current assets |  |  |  |  |
Stocks | 6 | 907,262 |  | 932,426 |
Debtors: amounts falling due within one year | 7 | 2,395,622 |  | 1,159,756 |
Cash at bank and in hand | 8 | 373,452 |  | 1,603,835 |
|  | 3,676,336 |  | 3,696,017 |
Creditors: amounts falling due within one year | 9 | (2,288,797) |  | (2,236,353) |
Net current assets |  |  | 1,387,539 |  | 1,459,664
Total assets less current liabilities |  |  | 2,229,873 |  | 2,367,276
Net assets |  |  | 2,229,873 |  | 2,367,276
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100,000 |  | 100,000
Profit and loss account |  |  | 2,129,873 |  | 2,267,276
|  |  | 2,229,873 |  | 2,367,276
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 February 2026.
................................................ Bo Nystrup Nielsen | ................................................ Thirasak Vikitset
Director | Director
The notes on pages 4 to 12 form part of these financial statements. Page 1
S & J INTERNATIONAL (UK) LIMITED REGISTERED NUMBER: 02953776 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 Page 2
S & J INTERNATIONAL (UK) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 100,000 | 1,765,255 | 1,865,255
Comprehensive income for the year |  |  |
Profit for the year | - | 717,530 | 717,530
Total comprehensive income for the year | - | 717,530 | 717,530
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (215,509) | (215,509)
At 1 January 2025 | 100,000 | 2,267,276 | 2,367,276
Comprehensive income for the year |  |  |
Loss for the year | - | (137,403) | (137,403)
Total comprehensive income for the year | - | (137,403) | (137,403)
Total transactions with owners | - | - | -
At 31 December 2025 | 100,000 | 2,129,873 | 2,229,873
| The notes on pages 4 to 12 form part of these financial statements.
Page 3
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
S & J International (UK) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Woodside Corporate Services Limited, First Floor, 12/14 Masons Avenue, London EC2V 5BT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of S & J International Enterprise Plc, incorporated in Thailand as at 31 December 2025 and these financial statements may be obtained from 5th Floor, Vanilla Moon, Tungwatdon, Sathorn, Bangkok 10120, Thailand.
| 2.3 | Exemption from preparing consolidated financial statements
The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006. Page 4
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adeqquate resources to continue in operational eistence for the forseeable future. Thus the directors continue to adopt the going concern of accounting in peparing the financial statements.
| 2.5 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.6 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.7 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 5
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 5% | Straight line
|  |  |  | Fixtures and fittings | - | 20% | Straight line
|  |  |  | Computer equipment | - | 20% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 6
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.13 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.14 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.15 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.16 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.17 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 7
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| Staff costs, including directors' remuneration, were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 1,112,634 | 1,249,650
| Social security costs | 121,541 | 131,781
| Cost of defined contribution scheme | 21,036 | 25,217
|  | 1,255,211 | 1,406,648
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Administration | 17 | 19
Page 8
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 1,283,049 | 6,032 | 25,352 | 1,314,433
| Additions | - | - | 999 | 999
| Disposals | - | - | (2,702) | (2,702)
| At 31 December 2025 | 1,283,049 | 6,032 | 23,649 | 1,312,730
| Depreciation |  |  |  |
| At 1 January 2025 | 587,548 | 6,032 | 17,974 | 611,554
| Charge for the year on owned assets | 63,944 | - | 2,333 | 66,277
| Disposals | - | - | (2,702) | (2,702)
| At 31 December 2025 | 651,492 | 6,032 | 17,605 | 675,129
| Net book value |  |  |  |
| At 31 December 2025 | 631,557 | - | 6,044 | 637,601
| At 31 December 2024 | 695,501 | - | 7,378 | 702,879
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long leasehold | 631,557 | 695,501
|  | 631,557 | 695,501
Page 9
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 204,733
| At 31 December 2025 | 204,733
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Class of shares | Holding
| Guangzhou S & J Cosmetics Limited | Ordinary | 100%
| 4WD Vision (HK) Limited | Ordinary | 100%
| The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
| Name | Aggregate of share capital and reserves | Profit/(Loss)
|  | £ | £
| Guangzhou S & J Cosmetics Limited | 98,979 | 1,215
| 4WD Vision (HK) Limited | (32,007) | (71,873)
Page 10
S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 907,262 | 932,426
|  | 907,262 | 932,426
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,235,245 | 1,136,152
| Prepayments and accrued income | 160,377 | 23,604
|  | 2,395,622 | 1,159,756
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 373,452 | 1,603,835
|  | 373,452 | 1,603,835
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,029,677 | 1,607,644
| Corporation tax | - | 266,637
| Other taxation and social security | 52,177 | 80,213
| Other creditors | 46,062 | 92,035
| Accruals and deferred income | 160,881 | 189,824
|  | 2,288,797 | 2,236,353
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S & J INTERNATIONAL (UK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable to the fund and amounted to £21,036 (2024: £25,217). Contributions totalling £7 (2024: £Nil) were payable to the fund at the balance sheet date and are included in creditors.
11. | Related party transactions
| The company is a wholly owned subsidiary and has taken advantage of the exemption from disclosure of related party transactions with other wholly owned subsidiaries in paragraph 1AC.35 of FRS 102.
12. | Controlling party
The ultimate controlling party is S & J International Enterprises Plc, incorporated in Thailand.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 20 February 2026 by Jaswinder S Vasir (Senior Statutory Auditor) on behalf of Desaur LLP.
14. | Provisions available for audits of small entities
In common with other companies of our size and nature we use our auditors to prepare and submit tax returns to the tax authorities and assist with the preparation of the financial statements.
Page 12