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Registered number: 10588805
JKT Foods Europe Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Adbell Advisory Limited
JKT Foods Europe Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
JKT Foods Europe Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10588805

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,500 |  | 1,500
Tangible Assets | 5 |  | 114 |  | 228
|  |  | 1,614 |  | 1,728
CURRENT ASSETS
Stocks | 6 | 1,243,503 |  | 1,004,174 |
Debtors | 7 | 814,759 |  | 554,270 |
Cash at bank and in hand |  | 2,808,289 |  | 2,338,753 |
|  | 4,866,551 |  | 3,897,197 |
Creditors: Amounts Falling Due Within One Year | 8 | (964,519 ) |  | (308,351 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,902,032 |  | 3,588,846
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,903,646 |  | 3,590,574
NET ASSETS |  |  | 3,903,646 |  | 3,590,574
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | 3,893,646 |  | 3,580,574
SHAREHOLDERS' FUNDS |  |  | 3,903,646 |  | 3,590,574

Page 1
Page 2
JKT Foods Europe Limited
Balance Sheet (continued)
As At 31 December 2025
For the 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.
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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Desire Hervet Director
23/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
JKT Foods Europe Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
JKT Foods Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10588805 . The registered office is The Old Rectory Main Street, Glenfield, Leicester, LE3 8DG.
2. Accounting Policies
2.1. Basis of Preparation of 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 principal accounting policies adopted in the preparation of the financial statements are set out below. The accounting policies have been consistently applied within the financial statements.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trade marks and patents.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 18%
Computer Equipment | 25%

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 statement of financial position 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 trade and other receivables 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.
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, including trade and other payables, 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 receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
...CONTINUED
Page 3
Page 4
JKT Foods Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments - continued
Accounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion
2.7. Foreign Currencies
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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
2.8. 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 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 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.
2.9. Pensions
The company operates a deined contribution pension scheme. Contributions payable to the company's pension schemem are charged to profit or loss in the period to which they relate.
2.10. Cash and cash equivalents
Cash and cash equivalents 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 1,500
As at 31 December 2025 | 1,500
Net Book Value
As at 31 December 2025 | 1,500
As at 1 January 2025 | 1,500

Page 4
Page 5
JKT Foods Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 1,071 | 456 | 1,527
As at 31 December 2025 | 1,071 | 456 | 1,527
Depreciation
As at 1 January 2025 | 1,071 | 228 | 1,299
Provided during the period | - | 114 | 114
As at 31 December 2025 | 1,071 | 342 | 1,413
Net Book Value
As at 31 December 2025 | - | 114 | 114
As at 1 January 2025 | - | 228 | 228

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,243,503 |  | 1,004,174

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 799,813 |  | 536,323
Other debtors | 14,946 |  | 17,947
| 814,759 |  | 554,270

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 826,978 |  | 86,121
Other loans | 11,773 |  | 23,646
Other creditors | 21,373 |  | 25,812
Taxation and social security | 104,395 |  | 172,772
| 964,519 |  | 308,351

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

Allotted, issued and fully paid 1,000 ordinary shares in £10 nominal value each.
Page 5
Page 6
JKT Foods Europe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Ultimate Controlling Party
The company's ultimate controlling party is JKT Foods Europe BV by virtue of his ownership of 100% of the issued share capital in the company.
Page 6