REGISTERED NUMBER: 03657174

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

J & J SYSTEMS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Howard

Ms J Offen

J N Codd

REGISTERED OFFICE:

28 Miners Way

Lakesview International Business Park

Hersden

Canterbury

Kent

CT3 4LQ

REGISTERED NUMBER:

03657174

ACCOUNTANTS:

Ackland Webb Ltd

Chartered Certified Accountants

Suite 1, First Floor

3 Jubilee Way

Faversham

Kent

ME13 8GD

FIXED ASSETS

Tangible assets

4

459,818

498,677

CURRENT ASSETS

Stocks

23,833

25,810

Debtors

5

137,452

150,388

Cash at bank

129,284

99,629

290,569

275,827

CREDITORS

Amounts falling due within one year

6

(281,312

)

(261,740

)

NET CURRENT ASSETS

9,257

14,087

TOTAL ASSETS LESS CURRENT LIABILITIES

469,075

512,764

CREDITORS

Amounts falling due after more than one year

7

(52,098

)

(63,366

)

PROVISIONS FOR LIABILITIES

10

(14,285

)

(16,235

)

NET ASSETS

402,692

433,163

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

402,682

433,153

SHAREHOLDERS' FUNDS

402,692

433,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 29 July 2026 and were signed on its behalf by:

Ms J Offen - Director

1.	STATUTORY INFORMATION

J & J Systems UK Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

at varying rates on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

556,597

748,049

1,304,646

Additions

2,000

34,884

36,884

Disposals

-

(23,895

)

(23,895

)

At 31 October 2025

558,597

759,038

1,317,635

DEPRECIATION

At 1 November 2024

151,331

654,638

805,969

Charge for year

27,930

45,089

73,019

Eliminated on disposal

-

(21,171

)

(21,171

)

At 31 October 2025

179,261

678,556

857,817

NET BOOK VALUE

At 31 October 2025

379,336

80,482

459,818

At 31 October 2024

405,266

93,411

498,677

Included in cost of land and buildings is freehold land of £ 152,500 (2024 - £ 152,500 ) which is not depreciated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

118,089

115,599

Amounts owed by associates

-

830

Other debtors

19,363

33,959

137,452

150,388

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts (see note 8)

11,047

11,109

Trade creditors

103,836

75,311

Amounts owed to associates

43,972

44,079

Taxation and social security

91,733

94,639

Other creditors

30,724

36,602

281,312

261,740

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans (see note 8)

52,098

63,366

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,230

15,671

8.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due within one year or on demand:

Bank loans

11,047

11,109

Amounts falling due between one and two years:

Bank loans - 1-2 years

11,434

11,495

Amounts falling due between two and five years:

Bank loans - 2-5 years

36,434

36,200

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,230

15,671

9.	SECURED DEBTS

HSBC hold a charge over the freehold property at Unit 6 Maple Leaf, Manston and the property at Unit 28 Lakesview International Business Park, together with all other undertakings.

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

Accelerated capital allowances

14,285

16,235

Deferred

tax

£

Balance at 1 November 2024

16,235

Credit to Income Statement during year

(1,950

)

Balance at 31 October 2025

14,285

11.	RELATED PARTY DISCLOSURES

During the year, dividends were paid to the directors amounting to £136,000 (2023: £190,000).