REGISTERED NUMBER: 04402163 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

JJ & K Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr Ajaib Singh Hayer

Mrs Harjinder Kaur Hayer

SECRETARY:

Mr Ajaib Singh Hayer

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

BUSINESS ADDRESS:

238 Marsh Lane

Erdington

Birmingham

West Midlands

B23 6HT

REGISTERED NUMBER:

04402163 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

13,449

16,811

CURRENT ASSETS

Inventories

45,962

46,530

Debtors

5

1,059

831

Cash at bank and in hand

123,827

128,052

170,848

175,413

CREDITORS

Amounts falling due within one year

6

27,251

38,005

NET CURRENT ASSETS

143,597

137,408

TOTAL ASSETS LESS CURRENT LIABILITIES

157,046

154,219

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

157,044

154,217

SHAREHOLDERS' FUNDS

157,046

154,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr Ajaib Singh Hayer - Director

1.	STATUTORY INFORMATION

JJ & K 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.

Turnover

Turnover represents net sales value of goods, excluding value added tax.

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

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

56,148

DEPRECIATION

At 1 March 2025

39,337

Charge for year

3,362

At 28 February 2026

42,699

NET BOOK VALUE

At 28 February 2026

13,449

At 28 February 2025

16,811

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

1,059

831

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

6,281

5,443

Taxation and social security

4,310

14,530

Other creditors

16,660

18,032

27,251

38,005

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

2

Ordinary

£1

2

2

8.	RELATED PARTY DISCLOSURES

During the year, the Company has paid rent of £6,000 (2025 : £6,000) in respect of the business property owned by the directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 28 February 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................