ACCOUNTS - Final Accounts preparation

Registered number: 16090090

JINKO SOLAR UK CO., LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

JINKO SOLAR UK CO., LTD

COMPANY INFORMATION

Director	Gen Miao


Registered number	16090090


Registered office	3rd Floor, Waverley House
	7-12 Noel Street
	London
	W1F 8GQ



Independent auditors	Ecovis Wingrave Yeats LLP
	Chartered Accountants & Statutory Auditor
	3rd Floor, Waverley House
	7-12 Noel Street
	London
	W1F 8GQ

JINKO SOLAR UK CO., LTD

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 5

JINKO SOLAR UK CO., LTD

REGISTERED NUMBER: 16090090

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	5	3,942
Cash at bank and in hand		37,989
		41,931
Creditors: amounts falling due within one year	7	(21,406)
Net current assets			20,525
Total assets less current liabilities			20,525

Net assets			20,525

Capital and reserves
Called up share capital	8	50,000
Profit and loss account		(29,475)
		20,525

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2026.

Gen Miao

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

JINKO SOLAR UK CO., LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Jinko Solar UK Co., Ltd is a private company, limited by shares, registered in England and Wales; registration number 16090090. The address of its registered office is 3rd Floor Waverley House, 7-12 Noel Street, London, W1F 8GQ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The director is confident that the Company has sufficient resources to meet its liabilities for at least 12 months from the date of signing this report. In addition to this, support can be obtained from group company, JinkoSolar Middle East FZCO, should the Company not have sufficient resources to meet their liabilities. As such, accounts have been prepared on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

JINKO SOLAR UK CO., LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
third parties, loans to related parties and investments in ordinary shares.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Employees

The Company has no employees other than the director, who did not receive any remuneration.

Page 3

JINKO SOLAR UK CO., LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					2025
					£


	Value added tax recoverable	2,059
	Prepayments	1,883
		3,942

6.	Commitments under operating leases
	At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
		2025
		£

	Not later than 1 year	1,883
		1,883

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	4,308
	Accruals	17,098
		21,406

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		50,000 Ordinary shares of £1.00 each	50,000

The Ordinary shares have attached to them full voting, dividend and capital distribution (including on winding up) rights; they do not confer any rights of redemption.

Page 4

JINKO SOLAR UK CO., LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

9.	Related party transactions
	The Company has taken advantage of exemptions from disclosing transactions with related companies under the provisions of Section 33 of Financial Reporting Standard 102.

10.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 11 August 2026 by Sally Casson (Senior Statutory Auditor) on behalf of Ecovis Wingrave Yeats LLP.

Page 5