JS Partners Group Limited


Directors	Sherman, John Andrew
	Sherman, Suzanne Ruth


Registered Address	Willen Farm Holmbushes
	Leigh
	Sherborne
	DT9 6HU


Registered Number	09437517 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,313,755		1,356,508
Investments	4		200		200
			1,313,955		1,356,708
Current assets
Debtors	5	228,817		234,634
Cash at bank and on hand		1,410		54
		230,227		234,688
Creditors amounts falling due within one year	6	(93,574)		(113,529)
Net current assets (liabilities)			136,653		121,159
Total assets less current liabilities			1,450,608		1,477,867
Creditors amounts falling due after one year	7		(926,458)		(934,951)
Provisions for liabilities			(92,438)		(1,496)
Net assets			431,712		541,420
Capital and reserves
Called up share capital			800		800
Revaluation reserve			380,881		512,674
Profit and loss account			50,031		27,946
Shareholders' funds	8		431,712		541,420

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2026, and are signed on its behalf by:

Sherman, John Andrew
Director

Sherman, Suzanne Ruth
Director

Registered Company No. 09437517

JS Partners Group Limited

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and buildings - 2% on cost Plant and machinery etc - 25% on cost, 25% on reducing balance, 15% on reducing balance and 10% on cost

	Investments
	Investments in subsidiary undertakings are recognised at cost.

2.	Average number of employees
	The following average number of employees includes the directors.


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	1,556,428
	Additions	(40,000)
	At 31 December 25	1,365,964
	Depreciation and impairment
	At 01 January 25	199,921
	Charge for year	2,752
	At 31 December 25	52,210
	Net book value
	At 31 December 25	1,313,755
	At 31 December 24	1,356,508


	If the properties had not been revalued, their cost would be £987,790 (2024: £987,790) The properties were valued on an open market basis on 31 December 2025 by the directors.

4.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 January 25	200
	At 31 December 25	200
	Net book value
	At 31 December 25	200
	At 31 December 24	200

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	33,624	43,600
Amounts owed by associates and joint ventures / participating interests	147,420	140,843
Other debtors	45,346	45,346
Prepayments and accrued income	2,427	4,845
Total	228,817	234,634


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	18,373
Bank borrowings and overdrafts	2,357	6,256
Amounts owed to related parties	77,022	75,537
Taxation and social security	5,144	8,150
Other creditors	250	1,000
Accrued liabilities and deferred income	8,801	4,213
Total	93,574	113,529


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	926,458	934,951
Total	926,458	934,951

8.	Revaluation reserve


		£
	Reserve at 01 January 25	512,674
	Revaluations of plant, property and equipment	(40,000)
	Deferred Tax on Revaluations	(91,793)
	At 31 December 25	380,881

9.	Related party transactions
	During the period, the company had no development work carried out by its wholly-owned subsidiary (2024: £6,543).