REGISTERED NUMBER: 03746912 (England and Wales)

JSS (UK) Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I D Frampton

J J Walker

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

03746912 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

HSBC Bank plc

30 High Street

Weston-super-Mare

North Somerset

BS23 1JE

FIXED ASSETS

Intangible assets

5

975

975

Tangible assets

6

1

1

976

976

CURRENT ASSETS

Debtors

601,519

578,811

Cash at bank

483,423

568,983

1,084,942

1,147,794

CREDITORS

Amounts falling due within one year

46,715

32,292

NET CURRENT ASSETS

1,038,227

1,115,502

TOTAL ASSETS LESS CURRENT LIABILITIES

1,039,203

1,116,478

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,039,103

1,116,378

SHAREHOLDERS' FUNDS

1,039,203

1,116,478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mr I D Frampton - Director

1.	STATUTORY INFORMATION

JSS (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with applicable accounting standards and estimation techniques.

At the time of approving the financial statements the directors have a reasonable expectation that the Company has adequate resources to continue in operation existence for the foreseeable future.

Copyrights

Copyrights are stated at nominal value and therefore have not been amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

975

NET BOOK VALUE

At 31 March 2026

975

At 31 March 2025

975

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

4,105

DEPRECIATION

At 1 April 2025

and 31 March 2026

4,104

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

7.	RELATED PARTY DISCLOSURES

At the year end the company owed £16,331 (2025: £16,331) to Bumper Films Limited, a related company.

The company was also owed £580,717 (2025: £574,717) by JSS Europe Limited, a company controlled by the directors.

All transactions were at arms-length and at the current market rate.

8.	ULTIMATE CONTROLLING PARTY

The directors control the company equally by virtue of their shareholdings.