REGISTERED NUMBER: 03384051 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

J & S Tee (Sales Development) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A Tee

REGISTERED OFFICE:

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

REGISTERED NUMBER:

03384051 (England and Wales)

ACCOUNTANTS:

ah partnership

Chartered Accountants

Stanley House

49 Dartford Road

Sevenoaks

Kent

TN13 3TE

SOLICITORS:

Thomson Snell & Passmore

3 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NX

FIXED ASSETS

Tangible assets

4

2,474

2,619

2,474

2,619

CURRENT ASSETS

Stocks

23,821

11,557

Debtors

5

9,164

5,486

Cash at bank

21,836

15,206

54,821

32,249

CREDITORS

Amounts falling due within one year

6

61,638

60,031

NET CURRENT LIABILITIES

(6,817

)

(27,782

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,343

)

(25,163

)

PROVISIONS FOR LIABILITIES

470

-

NET LIABILITIES

(4,813

)

(25,163

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,815

)

(25,165

)

SHAREHOLDERS' FUNDS

(4,813

)

(25,163

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 3 August 2026 and were signed by:

S A Tee - Director

1.	STATUTORY INFORMATION

J & S Tee (Sales Development) 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 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.

Plant and machinery etc

-

33% on cost

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

12,906

Additions

2,074

At 31 December 2025

14,980

DEPRECIATION

At 1 January 2025

10,287

Charge for year

2,219

At 31 December 2025

12,506

NET BOOK VALUE

At 31 December 2025

2,474

At 31 December 2024

2,619

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,164

5,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

164

164

Trade creditors

47,607

56,991

Taxation and social security

11,274

248

Other creditors

2,593

2,628

61,638

60,031

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

S A Tee

Balance outstanding at start of year

(87

)

1,220

Amounts advanced

17,010

6,679

Amounts repaid

(7,758

)

(7,986

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,165

(87

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is S A Tee.

The ultimate controlling party is S A Tee.