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Registration number: 03889223

JCI Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

JCI Limited

(Registration number: 03889223)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 144,602 | 107,873
Investments | 5 | 117,500 | 205,000
|  | 262,102 | 312,873
Current assets |  |  |
Stocks | 6 | 653,893 | 984,380
Debtors | 7 | 93,237 | 345,522
Cash at bank and in hand |  | 360,188 | 353,276
|  | 1,107,318 | 1,683,178
Creditors: Amounts falling due within one year | 11 | (253,437) | (803,304)
Net current assets |  | 853,881 | 879,874
Total assets less current liabilities |  | 1,115,983 | 1,192,747
Creditors: Amounts falling due after more than one year | 11 | (1,358) | (12,652)
Provisions for liabilities |  | (16,181) | (7,962)
Net assets |  | 1,098,444 | 1,172,133
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Capital redemption reserve |  | 50 | 50
Retained earnings |  | 1,097,394 | 1,171,083
Shareholders' funds |  | 1,098,444 | 1,172,133

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

JCI Limited

(Registration number: 03889223)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 12 June 2026 and signed on its behalf by:

......................................... Mr Richard John Collins Director |  |

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit A
Queens Court
Queens Avenue
Macclesfield
Cheshire
SK10 2BN

These financial statements were authorised for issue by the Board on 12 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office improvements | 10% straight line
Plant and machinery | 25% straight line
Fixtures fittings and equipment | 25% reducing balance
Motor vehicle | 25% reducing balance
Computer equipment | 33.33% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Development costs

Research expenditure is written off to the Profit and Loss Account in the year in which it is incurred.

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Derivative financial instruments and hedging

Derivatives
Derivative financial instruments are initially measured at fair value on the date on which a derivative contract is entered into and are subsequently measured at fair value through profit or loss. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative.
Hedging
Derivative financial instruments are initially measured at fair value on the date on which a derivative contract is entered into and are subsequently measured at fair value through profit or loss. Derivatives are carried as assets when the fair value is positive and as liabilities when the fair value is negative.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 19).

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Office Improvements £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 73,023 | 377,480 | 34,650 | 111,764 | 596,917
Additions | - | 464 | - | 65,000 | 65,464
At 31 December 2025 | 73,023 | 377,944 | 34,650 | 176,764 | 662,381
Depreciation
At 1 January 2025 | 24,955 | 345,715 | 23,076 | 95,298 | 489,044
Charge for the year | 2,054 | 9,819 | 2,893 | 13,969 | 28,735
At 31 December 2025 | 27,009 | 355,534 | 25,969 | 109,267 | 517,779
Carrying amount
At 31 December 2025 | 46,014 | 22,410 | 8,681 | 67,497 | 144,602
At 31 December 2024 | 48,068 | 31,765 | 11,574 | 16,466 | 107,873

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 30,000 | 205,000
Investments in associates | 87,500 | -
| 117,500 | 205,000

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 205,000
Disposals | (175,000)
At 31 December 2025 | 30,000
Provision
Carrying amount
At 31 December 2025 | 30,000
At 31 December 2024 | 205,000

Associates | £
Cost
Additions | 87,500
Provision
Carrying amount
At 31 December 2025 | 87,500

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 653,893 | 984,380

7 | Debtors

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 25,393 | 258,076
Amounts owed by related parties | 10 | 8,571 | 36,012
Prepayments |  | 41,301 | 44,236
Other debtors |  | 17,972 | 7,198
|  | 93,237 | 345,522

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 1,358 | 12,652

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 57,256 | 350,786
Hire purchase contracts | 11,294 | 17,010
| 68,550 | 367,796

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £301,111 (2024 - £139,104). Non-cancellable operating leases £9,174, (2024 £14,417)
Rent of office lease £291,937, (2024 £124,687)

10 | Related party transactions

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Transactions with directors

2025 | At 1 January 2025 £ | Advances to director £ | Repayments by director £ | At 31 December 2025 £
Mr John Arthur Collins
Repayable on demand | 15 | 6,077 | (15) | 6,077
Mrs Elizabeth Ann Collins
Repayable on demand | 15 | 5,896 | (15) | 5,896

2024 | At 1 January 2024 £ | Advances to director £ | At 31 December 2024 £
Mr John Arthur Collins
Repayable on demand | - | 15 | 15
Mrs Elizabeth Ann Collins
Repayable on demand | - | 15 | 15

JCI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

11 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 8 | 68,550 | 367,796
Trade creditors |  | 71,656 | 329,139
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 13,598 | 37,382
Taxation and social security |  | 89,298 | 55,954
Accruals and deferred income |  | 8,198 | 10,053
Other creditors |  | 2,137 | 2,980
|  | 253,437 | 803,304

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are £69,908 (2024 - £380,448). These are secured by a fixed and floating charge on the company's assets.

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 1,358 | 12,652