For the financial year ended 31 December 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

J1 Technologies Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6 Centrepoint, Marshall Stevens Way, Trafford Park, Manchester, M17 3PP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements contain information about J1 Technologies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399 (2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue is recognised at the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the business. Revenue is shown net of value added tax, of goods sold to external customers.

Revenue is recognised at the point of sale at which the goods are despatched.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Tangible fixed assets are reviewed for impairments in periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

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

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the year was:

The company has given an unlimited guarantee in respect of the bank borrowings of Solupak Limited and Core Additive Technologies Limited. There was no potential liability at 31 December 2024 and 2025.

The company has also given an unlimited guarantee in respect of other borrowings of those companies. The maximum potential liability at 31 December 2025 was £384,795 (2024 - £547,200).

The company has given a guarantee for an operating lease of Core Additive Technologies Limited with an annual rental commitment of £86,653 (2024 - £86,653).

The company has given a guarantee to certain suppliers of Core Additive Technologies Limited, in respect of amounts payable by that company. The maximum potential liability at 31 December 2025 was £73,421 (2024 - £215,546).

The company has given a guarantee for an operating lease of Solupak Limited with an annual rent commitment of £144,235 (2024 - £Nil).

It is the opinion of the directors that these guarantees are unlikely to be called upon in the foreseeable future.

The loan is at commercial rates of interest and is repayable on demand.