Company registration number 15810348 (England and Wales)
JJ NETWORK SOLUTIONS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
JJ NETWORK SOLUTIONS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
JJ NETWORK SOLUTIONS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
4
28,396
Current assets
Debtors
5
22,767
Cash at bank and in hand
3,559
26,326
Creditors: amounts falling due within one year
6
(19,482)
Net current assets
6,844
Total assets less current liabilities
35,240
Creditors: amounts falling due after more than one year
7
(24,662)
Net assets
10,578
Capital and reserves
Called up share capital
1
Profit and loss reserves
10,577
Total equity
10,578

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial Period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 1 July 2026 and are signed on its behalf by:
Mr J W Isaac
Director
Company Registration No. 15810348
JJ NETWORK SOLUTIONS LTD
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

JJ NETWORK SOLUTIONS LTD is a private company limited by shares incorporated in England and Wales. The registered office is 56 Sherwell Valley Road, Torquay, Devon, United Kingdom, TQ26EY.

2.1
Reporting period

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

2.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value

2.3
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

These accounts have been prepared on a going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.
2.4
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

JJ NETWORK SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
2
Accounting policies
(Continued)
- 3 -
2.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

JJ NETWORK SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
2
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
Number
Total
2
JJ NETWORK SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
-
0
Additions
29,000
At 31 July 2025
29,000
Depreciation and impairment
At 1 July 2024
-
0
Depreciation charged in the Period
604
At 31 July 2025
604
Carrying amount
At 31 July 2025
28,396
5
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
9,711
Other debtors
13,056
22,767
6
Creditors: amounts falling due within one year
2025
£
Bank loans
8,039
Trade creditors
1,723
Other creditors
9,720
19,482
7
Creditors: amounts falling due after more than one year
2025
£
Bank loans and overdrafts
24,662
8
Related party transactions
JJ NETWORK SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
8
Related party transactions
(Continued)
- 6 -

Included within other creditors is an amount owed of £7,871 to the directors. This loan is interest free and repayable on demand

2025-07-31 2024-07-01 false false false 01 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr J W Isaac Mr J Olivier 15810348 2024-07-01 2025-07-31 15810348 2025-07-31 15810348 core:OtherPropertyPlantEquipment 2025-07-31 15810348 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 15810348 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 15810348 core:CurrentFinancialInstruments 2025-07-31 15810348 core:ShareCapital 2025-07-31 15810348 core:RetainedEarningsAccumulatedLosses 2025-07-31 15810348 bus:Director1 2024-07-01 2025-07-31 15810348 core:PlantMachinery 2024-07-01 2025-07-31 15810348 core:OtherPropertyPlantEquipment 2024-06-30 15810348 core:OtherPropertyPlantEquipment 2024-07-01 2025-07-31 15810348 core:Non-currentFinancialInstruments 2025-07-31 15810348 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-07-31 15810348 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-07-31 15810348 bus:FRS102 2024-07-01 2025-07-31 15810348 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-07-31 15810348 bus:Director2 2024-07-01 2025-07-31 15810348 bus:FullAccounts 2024-07-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP