REGISTERED NUMBER: 09786339 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

JSC AUTOMOTIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Yates

Mr R R Mustard

Mr A J Hoare

SECRETARY:

Mr N Yates

REGISTERED OFFICE:

Unit 1c St. Columb Industrial Estate

St. Columb

Cornwall

TR9 6SF

REGISTERED NUMBER:

09786339 (England and Wales)

FIXED ASSETS

Intangible assets

4

6,000

-

Tangible assets

5

82,883

101,565

88,883

101,565

CURRENT ASSETS

Debtors

6

64,064

127,869

Cash at bank and in hand

16,475

13,041

80,539

140,910

CREDITORS

Amounts falling due within one year

7

766,921

683,611

NET CURRENT LIABILITIES

(686,382

)

(542,701

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(597,499

)

(441,136

)

CREDITORS

Amounts falling due after more than one year

8

52,890

73,291

NET LIABILITIES

(650,389

)

(514,427

)

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

(650,392

)

(514,430

)

(650,389

)

(514,427

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Mr N Yates - Director

Mr R R Mustard - Director

1.	STATUTORY INFORMATION

JSC Automotive 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.

Turnover represents net invoiced sales of goods and services, excluding value added tax. It is recognised at the point the consultancy is undertaken or where goods are supplied to the end customer.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Improvements to property

-

equal instalments over the lease period

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

various rates on cost & reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Going concern

During the year ended 30 September 2025, the company incurred a loss for the year of £135,962 and had net liabilities at that date of £650,389.

The director considers the going concern basis to be appropriate due to the availability of support from the company's parent undertaking (including that undertaking not requesting repayment of any amounts owed to them by the company whilst any other creditors of the company remain unpaid, except to the extent that the company is able to discharge all its debts and liabilities as they fall due) and other mitigating actions that can be taken during that period.

The financial statements do not reflect any adjustments that would be necessary should the going concern basis not be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

6,000

At 30 September 2025

6,000

NET BOOK VALUE

At 30 September 2025

6,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

22,877

43,861

1,415

Additions

2,545

-

920

At 30 September 2025

25,422

43,861

2,335

DEPRECIATION

At 1 October 2024

7,380

27,044

740

Charge for year

3,291

4,255

336

At 30 September 2025

10,671

31,299

1,076

NET BOOK VALUE

At 30 September 2025

14,751

12,562

1,259

At 30 September 2024

15,497

16,817

675

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

147,107

2,700

217,960

Additions

-

-

3,465

At 30 September 2025

147,107

2,700

221,425

DEPRECIATION

At 1 October 2024

78,631

2,600

116,395

Charge for year

14,165

100

22,147

At 30 September 2025

92,796

2,700

138,542

NET BOOK VALUE

At 30 September 2025

54,311

-

82,883

At 30 September 2024

68,476

100

101,565

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,349

102,388

Other debtors

14,715

25,481

64,064

127,869

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,013

18,185

Trade creditors

41,624

17,582

Amounts owed to group undertakings

640,263

518,550

Taxation and social security

3,422

20,593

Other creditors

61,599

108,701

766,921

683,611

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

52,890

73,291