Jash (DPS) Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Jash (DPS) Limited

Accountants' Report

For The Year Ended 30 November 2025

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Jash (DPS) Limited For The Year Ended 30 November 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jash (DPS) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Jash (DPS) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jash (DPS) Limited and state those matters that we have agreed to state to the directors of Jash (DPS) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jash (DPS) Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Jash (DPS) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jash (DPS) Limited . You consider that Jash (DPS) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Jash (DPS) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28 July 2026

Synergy Accountancy Services LLP

Chartered Certified Accountants

378 Walsall Road

Perry Barr

Birmingham

B42 2LX

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Jash (DPS) Limited

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 09037681

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		52,049		62,316

			52,049		62,316
CURRENT ASSETS
Stocks	5	71,920		62,532
Debtors	6	29,279		27,571
Cash at bank and in hand		16,979		30,801

		118,178		120,904
Creditors: Amounts Falling Due Within One Year	7	(169,689 )		(171,078 )

NET CURRENT ASSETS (LIABILITIES)			(51,511 )		(50,174 )

TOTAL ASSETS LESS CURRENT LIABILITIES			538		12,142

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(5,703 )		(7,121 )

NET (LIABILITIES)/ASSETS			(5,165 )		5,021

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(5,265 )		4,921

SHAREHOLDERS' FUNDS			(5,165)		5,021

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Jash (DPS) Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 Shisan Patel

Director

28 July 2026

The notes on pages 5 to 8 form part of these financial statements.

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Jash (DPS) Limited

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Jash (DPS) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09037681 . The registered office is 86 College Road, Perry Barr, Birmingham, B44 8DA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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:

Leasehold	15 Years Straight Line
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Jash (DPS) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 December 2024	84,206	9,700	77,400	171,306

As at 30 November 2025	84,206	9,700	77,400	171,306

Depreciation
As at 1 December 2024	50,324	1,940	56,726	108,990
Provided during the period	5,614	1,552	3,101	10,267

As at 30 November 2025	55,938	3,492	59,827	119,257

Net Book Value
As at 30 November 2025	28,268	6,208	17,573	52,049

As at 1 December 2024	33,882	7,760	20,674	62,316

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Jash (DPS) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Finished goods	71,920	62,532

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,870	20,862
Prepayments and accrued income	414	3,714
Other debtors	2,995	2,995

	29,279	27,571

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,652	-
Bank loans and overdrafts	5,363	-
Corporation tax	-	3,603
Other taxes and social security	1,019	599
VAT	1,945	1,385
Net wages	6,429	-
Other creditors - Lottery a/c	603	-
Other creditors - Nisa a/c	24,504	26,265
Other creditors - Pension A/C	145	452
Other creditors - Payzone	1,082	1,272
Other creditors - Bharat Amin	65,682	71,682
Accruals and deferred income	6,716	6,271
Directors' loan accounts	53,549	59,549

	169,689	171,078

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	5,703	7,121

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Jash (DPS) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	40,000	40,000
Later than one year and not later than five years	130,000	160,000
Later than five years	-	10,000

	170,000	210,000

11. Related Party Transactions

The opening balance on the directors' current account was credit balance of £59,549. The total debits and credits in the directors' loan account were Debit: £6,000 (2024 - £12,287.90) and Credit: £ Nil (2024 - £ Nil ) respectively. The closing balance at 30 Nov 2025 was credit balance of £53,549

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Directors	Mr Bharatkumar Amin
	Mr Shisan Patel

Secretary	Mr Pravinbhai Patel

Company Number	09037681

Registered Office	86 College Road
	Perry Barr
	Birmingham
	B44 8DA

Accountants	Synergy Accountancy Services LLP
	Chartered Certified Accountants
	378 Walsall Road
	Perry Barr
	Birmingham
	B42 2LX