REGISTERED NUMBER: 16444265 (England and Wales)

Unaudited Financial Statements

for the Period 12th May 2025 to 31st May 2026

for

JS Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J E Sneath

REGISTERED OFFICE:

Priorsgate

20A Flax Bourton Road

Failand

Bristol

BS8 3UW

REGISTERED NUMBER:

16444265 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

3,823

CURRENT ASSETS

Debtors

5

2,135

Cash at bank

223

2,358

CREDITORS

Amounts falling due within one year

6

5,443

NET CURRENT LIABILITIES

(3,085

)

TOTAL ASSETS LESS CURRENT LIABILITIES

738

PROVISIONS FOR LIABILITIES

726

NET ASSETS

12

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

10

11

SHAREHOLDERS' FUNDS

12

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 17th June 2026 and were signed by:

J E Sneath - Director

1.	STATUTORY INFORMATION

JS Consultancy 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the director to make judgements and estimates that affect the reported amounts of assets and liabilities.

The most significant estimate is the determination of the useful economic lives of tangible fixed assets, which affects the level of depreciation charged in the period. These estimates are reviewed regularly and adjusted where appropriate.

Turnover

Turnover represents amounts receivable for services provided during the year. Revenue is recognised as the service is performed, based on the stage of completion or when the service has been completed, depending on the nature of the engagement. All turnover is derived from customers based in the United Kingdom.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Financial instruments

Financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost where applicable.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Cash & cash equivalents

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

Additions

3,504

1,248

4,752

At 31st May 2026

3,504

1,248

4,752

DEPRECIATION

Charge for period

580

349

929

At 31st May 2026

580

349

929

NET BOOK VALUE

At 31st May 2026

2,924

899

3,823

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Directors' current accounts

2,135

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

2,279

VAT

1,964

Accrued expenses

1,200

5,443

7.	LEASING AGREEMENTS

At the balance sheet date, the company had no lease commitments.

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

10.

RESERVES

Retained

earnings

£

Profit for the period

12,811

Dividends

(12,800

)

At 31st May 2026

11

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st May 2026:

£

J E Sneath

Balance outstanding at start of period

-

Amounts advanced

24,663

Amounts repaid

(22,528

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

2,135

The director has confirmed that the overdrawn loan will be repaid within 9 months of the year end.

13.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company was owed £2,135 from a director. The balance is unsecured, interest-free and repayable on demand.

14.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.