Jet Environmental Systems Limited

Registered number

03744217

Filleted Accounts

31 December 2025

Jet Environmental Systems Limited

Company Information

Directors

Mrs Z P Gonzalez Garcia

Mr J N J Hibbs

Mrs J E Hibbs

Mr I Gonzalez Garcia

Auditor

JHHP Limited

3 Laureates Close

Great Barr

Birmingham

B43 6AY

Registered office

1 The Courtyard

707 Warwick Road

Solihull

West Midlands

B91 3DA

Registered number

03744217

Jet Environmental Systems Limited
Registered number:		03744217
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	6		651			4,334
Tangible assets	7		213,371			171,922
			214,022			176,256

Current assets
Stocks		5,015			10,030
Debtors	8	4,761,091			3,964,923
Cash at bank		1,322,645			858,811
		6,088,751			4,833,764

Creditors: amounts falling due within one year	9	(2,011,740)			(1,338,826)

Net current assets			4,077,011			3,494,938

Total assets less current liabilities			4,291,033			3,671,194


Creditors: amounts falling due after more than one year	10		(91,650)			(90,144)

Provisions for liabilities			(43,448)			(37,692)


Net assets			4,155,935			3,543,358

Capital and reserves
Called up share capital	13		1,000			1,000
Profit and loss account			4,154,935			3,542,358

Shareholders' funds			4,155,935			3,543,358

The financial statements have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Mr I Gonzalez Garcia
Director
Approved by the board on 26 August 2026

Jet Environmental Systems Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Statutory Information

	Jet Environmental Systems 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 preparation
	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

	Significant judgements and estimates
	In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision effects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges, accrued/deferred income balances and prepaid/accrued costs. As part of the accrued/deferred income the company estimates the stage of completion for each project. Using the stage of completion less what has been invoiced they will work out the amount of income to be deferred/accrued. Prepaid/accrued costs similarly reflect the stage of completion using the expected margin of each project.

	Turnover
	Turnover represents net sales of goods/services, excluding value added tax.

	Sales of goods
	Revenue from the sale of goods is recognised when all of the following conditions are satisfied; - the company has transferred the significant risk and rewards of ownership to the buyer; - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over goods sold; - it is probable that the company will receive the consideration due under the transactions; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

	Rendering of services
	Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied; - the amount of revenue can be measured reliably; - it is probable that the company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
	At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
	All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
	Software			4 Years

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Fixtures & Fittings			25% On cost
	Motor Vehicles			25% On cost
	Computer Equipment			25% On cost

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.


	Research and development
	Expenditure on research and development is written off in the year in which it is incurred.

	Hire purchase and leasing commitments
	Assets obtained under hire purchase contracts or leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

	Financial instruments
	The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties. a) Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts. b) Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand. c) Impairment of financial assets Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

	d) Trade and other creditors Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are offset and the net amount is reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	John Hegney(FCCA)
	Firm:	JHHP Limited
	Date of audit report:	26 August 2026


4	Operating Profit					2025		2024
£							£

	Operating profit for the year is stated after charging/(crediting):

	Depreciation of owned tangible fixed assets					19,859		19,134
	Depreciation of assets on hire purchase contracts					58,801		20,889
	Computer software amortisation					3,683		3,682
	Auditors' remuneration					13,900		14,150

						96,243		57,855



5	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					18		20



6	Intangible fixed assets							£
	Computer software

	Cost
	At 1 January 2025							130,881
	At 31 December 2025							130,881

	Amortisation
	At 1 January 2025							126,547
	Provided during the year							3,683
	At 31 December 2025							130,230

	Net book value
	At 31 December 2025							651
	At 31 December 2024							4,334









7	Tangible fixed assets
		Fixtures and Fittings		Computer Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	72,418		64,528		174,335		311,281
	Additions	6,121		9,650		108,049		123,820
	Disposals	-		-		(12,725)		(12,725)
	At 31 December 2025	78,539		74,178		269,659		422,376

	Depreciation
	At 1 January 2025	48,765		49,270		41,324		139,359
	Charge for the year	9,136		6,423		63,101		78,660
	On disposals	-		-		(9,014)		(9,014)
	At 31 December 2025	57,901		55,693		95,411		209,005

	Net book value
	At 31 December 2025	20,638		18,485		174,248		213,371
	At 31 December 2024	23,653		15,258		133,011		171,922


8	Debtors					2025		2024
£							£

	Trade debtors					959,121		1,074,706
	Amounts owed by group undertakings					3,033,546		2,358,630
	Other debtors					116,293		130,159
	Prepayments and accrued income					652,131		401,428
						4,761,091		3,964,923

9	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					61,404		23,226
	Trade creditors					729,808		458,320
	Taxation and social security costs					358,387		65,279
	Accruals and deferred income					847,240		780,736
	Other creditors					14,901		11,265
						2,011,740		1,338,826


10	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					91,650		90,144







11	Related party disclosures

	During 2021 Jet Environmental Group Limited, the ultimate parent company, entered into a loan agreement with Triple Point Advancer Leasing PLC for £950,000. The company along with Jet AHU Limited and Jet Group Holdings Limited were also acting as guarantors for this debt. During the year end this loan has been settled and fully repaid.


12	Controlling party

	The immediate parent of the company is Jet AHU Limited, a company incorporated and registered in England. The registered office address of Jet AHU Limited is, 1 The Courtyard, 707 Warwick Road, Solihull, West Midlands, B91 3DA. The ultimate parent of the company is Jet Environmental Group Limited, a company incorporated and registered in England. The directors do not consider there to be a single controlling party in either the current or prior year.


13	Share Capital					2025		2024
£							£

	Allotted issued and fully paid:
	Number:	Class:		Nominal Value:
	1,000	Ordinary		£1		1,000		1,000
						1,000		1,000


14	Other information

	Jet Environmental Systems Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 The Courtyard
	707 Warwick Road
	Solihull
	West Midlands
	B91 3DA



15	Post balance sheet events

	Subsequent to the reporting date, the company entered into a new lease for its trading premises. The annual lease payments under the agreement are £32,000, which the directors confirm reflects market rental value. This event occurred after the year end and therefore does not affect the amounts recognised in these financial statements.