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Company Registration No. NI697436 (Northern Ireland)
Jsr Jointing Ltd Unaudited accounts for the year ended 31 May 2026
Jsr Jointing Ltd Unaudited accounts Contents
Page
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Jsr Jointing Ltd Company Information for the year ended 31 May 2026
Director
Jonathan Stuart Ross
Company Number
NI697436 (Northern Ireland)
Registered Office
4 Ayrshire Square Lisburn BT28 2PN Northern Ireland
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Jsr Jointing Ltd Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
28,639 
23,186 
Current assets
Debtors
21,787 
1,935 
Cash at bank and in hand
9,295 
6,740 
31,082 
8,675 
Creditors: amounts falling due within one year
(14,308)
(4,501)
Net current assets
16,774 
4,174 
Total assets less current liabilities
45,413 
27,360 
Creditors: amounts falling due after more than one year
(28,193)
(22,014)
Net assets
17,220 
5,346 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
17,219 
5,345 
Shareholders' funds
17,220 
5,346 
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 June 2026 and were signed on its behalf by
Jonathan Stuart Ross Director Company Registration No. NI697436
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Jsr Jointing Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Jsr Jointing Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI697436. The registered office is 4 Ayrshire Square, Lisburn, BT28 2PN, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25
Motor vehicles
25
Fixtures & fittings
25
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Jsr Jointing Ltd Notes to the Accounts for the year ended 31 May 2026
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2025
8,915 
22,000 
30,915 
Additions
15,000 
- 
15,000 
At 31 May 2026
23,915 
22,000 
45,915 
Depreciation
At 1 June 2025
2,229 
5,500 
7,729 
Charge for the year
5,422 
4,125 
9,547 
At 31 May 2026
7,651 
9,625 
17,276 
Net book value
At 31 May 2026
16,264 
12,375 
28,639 
At 31 May 2025
6,686 
16,500 
23,186 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
1,735 
1,935 
Trade debtors
20,052 
- 
21,787 
1,935 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,964 
- 
Loans from directors
10,344 
2,501 
Accruals
2,000 
2,000 
14,308 
4,501 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
28,193 
22,014 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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