ACCOUNTS - Final Accounts preparation

Registered number: 16019670

JDDS FISIM LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2025

JDDS FISIM LIMITED

REGISTERED NUMBER: 16019670

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025
Note		£

Fixed assets
Investment in associate undertaking	4		2,234,531
			2,234,531
Current assets
Debtors: amounts falling due after more than one year	5	1,124,982
Cash at bank and in hand		25,400
		1,150,382
Creditors: amounts falling due within one year	6	(3,426,668)
Net current (liabilities)/assets			(2,276,286)
Total assets less current liabilities			(41,755)

Net (liabilities)/assets			(41,755)

Capital and reserves
Called up share capital			5
Profit and loss account			(41,760)
			(41,755)

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JDDS FISIM LIMITED

REGISTERED NUMBER: 16019670

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 by:

J R E Dennis	D E Smith
Director	Director

Date: 8 June 2026

The notes on pages 3 to 5 form part of these financial statements.

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JDDS FISIM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

JDDS Fisim Limited is a private limited company, limited by shares, and incorporated in England and Wales. The address of its registered office is 22 Balvernie Grove, London, SW18 5RU.

The company's functional and presentation currency is Pound Sterling (£).

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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. The Company is dependent upon the continued financial support of the directors, who have confirmed their intention to continue to provide financial support as required for a period of at least twelve months from the date of approval of these financial statements.

2.3

Income recognition

Dividend income from investments is recognised when the shareholders’ rights to receive payment have been established.

2.4

Investments in associates

Investments in associates are initially recognised at cost and subsequently measured at cost less impairment. An associate is an entity over which the Company has significant influence, but not control. The directors assess the carrying value of investments annually and make provision for impairment where necessary.

2.5

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.

2.6

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.

Employees

The average monthly number of employees, including directors, during the period was 2.

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JDDS FISIM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.	Fixed asset investments

		Investment in associate undertaking
		£
	Cost
	Additions	2,234,531
	At 31 October 2025	2,234,531

The company holds 25% of the ordinary share capital of Fisim Limited, an unlisted company incorporated in the Isle of Man. The investment represents a long-term strategic holding in this company. The Company exercises significant influence through board representation.

5.	Debtors
		2025
		£

	Due after more than one year
	Other debtors	1,124,982
		1,124,982

6.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	3,424,508
	Accruals and deferred income	2,160
		3,426,668

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		5 Ordinary shares of £1 each	5

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JDDS FISIM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

8.	Related party transactions
	At the balance sheet date, amounts owed to the directors totalled £3,424,508. The balances are unsecured, interest free and repayable on demand. At 31 October 2025, the Company was owed £1,124,982 by its associated company Fisim Ltd. No interest was charged on the balance during the period.

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