REGISTERED NUMBER: 11501794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JSS DIGITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Shah

REGISTERED OFFICE:

17 Freeman Way

Emerson Park

Hornchurch

RM11 3PH

REGISTERED NUMBER:

11501794 (England and Wales)

ACCOUNTANTS:

Chapmans

Chartered Accountants

9 Churchill Court

58 Station Road

North Harrow

HA2 7SA

FIXED ASSETS

Tangible assets

4

56,738

235,306

CURRENT ASSETS

Debtors

5

2,418,827

2,167,863

Cash at bank and in hand

163,195

11,400

2,582,022

2,179,263

CREDITORS

Amounts falling due within one year

6

910,136

1,306,016

NET CURRENT ASSETS

1,671,886

873,247

TOTAL ASSETS LESS CURRENT LIABILITIES

1,728,624

1,108,553

CREDITORS

Amounts falling due after more than one year

7

915,181

244,656

NET ASSETS

813,443

863,897

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

813,442

863,896

SHAREHOLDERS' FUNDS

813,443

863,897

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 May 2026 and were signed by:

R Shah - Director

1.	STATUTORY INFORMATION

JSS DIGITAL LTD 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.

Tangible fixed assets

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

Plant and machinery

-

5% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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 55 (2024 - 58 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

30,522

197,860

23,473

9,970

261,825

Additions

8,446

-

2,499

3,372

14,317

Disposals

-

(197,860

)

-

-

(197,860

)

At 31 August 2025

38,968

-

25,972

13,342

78,282

DEPRECIATION

At 1 September 2024

-

9,893

10,887

5,739

26,519

Charge for year

-

-

3,017

1,901

4,918

Eliminated on disposal

-

(9,893

)

-

-

(9,893

)

At 31 August 2025

-

-

13,904

7,640

21,544

NET BOOK VALUE

At 31 August 2025

38,968

-

12,068

5,702

56,738

At 31 August 2024

30,522

187,967

12,586

4,231

235,306

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

243,766

252,471

Other debtors

541,493

318,546

Directors' current accounts

1,333,380

1,245,919

Prepayments

-

50,739

2,118,639

1,867,675

Amounts falling due after more than one year:

Tax

300,188

300,188

Aggregate amounts

2,418,827

2,167,863

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Loan payable within one year

236,031

469,156

Trade creditors

(8,587

)

69,154

Tax

247,411

297,507

Social security and other taxes

48,123

127,070

Pension liability

4,677

4,702

VAT

340,042

287,853

Other creditors

29,375

43,563

Accrued expenses

13,064

7,011

910,136

1,306,016

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 2-5 years

915,181

244,656

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

801,959

801,959

Between one and five years

693,125

1,495,084

1,495,084

2,297,043

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

R Shah

Balance outstanding at start of year

1,245,918

910,060

Amounts advanced

596,467

385,738

Amounts repaid

(509,005

)

(49,880

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,333,380

1,245,918