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# JDS VEHICLE SOLUTIONS LIMITED

## Company Registration Number:
13994344 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 January 2025

## End date: 31 December 2025

# JDS VEHICLE SOLUTIONS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# JDS VEHICLE SOLUTIONS LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: |  | 0 | 0
Investments: | 3 | 8,572 | 8,572
Total fixed assets: |  | 8,572 | 8,572
Current assets
Stocks: |  | 0 | 0
Debtors: | 4 | 3,929 | 3,929
Cash at bank and in hand: |  | 0 | 0
Investments: |  | 0 | 0
Total current assets: |  | 3,929 | 3,929
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 5 | ( 12,500 ) | ( 12,500 )
Net current assets (liabilities): |  | (8,571) | (8,571)
Total assets less current liabilities: |  | 1 | 1
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 1 | 1
Capital and reserves
Called up share capital: |  | 1 | 1
Share premium account: |  | 0 | 0
Other reserves: |  | 0 | 0
Profit and loss account: |  | 0 | 0
Total Shareholders' funds: |  | 1 | 1

The notes form part of these financial statements

# JDS VEHICLE SOLUTIONS LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 5 June 2026
and signed on behalf of the board by:

Name: Mark Griffiths
Status: Director

The notes form part of these financial statements

# JDS VEHICLE SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Valuation information and policy

  Investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

  Other accounting policies

  Basis of Preparation 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 amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 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. 1.4 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. 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 payments 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. Amounts 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. 1.5 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.

# JDS VEHICLE SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 1 | 1

# JDS VEHICLE SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Fixed assets investments note

Investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

# JDS VEHICLE SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 3,929 | 3,929
Total | 3,929 | 3,929

# JDS VEHICLE SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 12,500 | 12,500
Total | 12,500 | 12,500

# JDS VEHICLE SOLUTIONS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Financial Commitments

Financial commitments, guarantees and contingent liabilities The company is party to a repurchase agreement with VFS Financial Services Limited. This agreement commits the company to repurchase at a predetermined value, a number of vehicles when the leases between VFS Financial Services Limited and its customers expire, unless the end customer wishes to purchase the vehicle. At 31 December 2025 the agreed repurchase figure for the vehicles being leased at that date is £985,650 (2024: £1,987,450). The lease expiration dates range from October 2026 to May 2031. From the £985,650, the company has entered into an agreement to sell a number of vehicles totaling £540,000 at the repurchase price to a customer. As the purchase and resale prices are equal, and no material costs are expected to be incurred in connection with the transaction, no gain or loss is anticipated. At the balance sheet date it cannot be known with any certainty whether the buy back on any of the remaining vehicles will be activated. On this basis, no asset or liability has been recognised and no provision has been made as at 31 December 2025. The company has confirmed that any liability on subsequent vehicle sale value less than repurchase price which does arise will be guaranteed by a company controlled by the director.