ACCOUNTS - Final Accounts preparation

Staff costs, including directors' remuneration, were as follows:

Registered number: 11188374

JT ROSS GROUP UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026

JT ROSS GROUP UK LIMITED

REGISTERED NUMBER: 11188374

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	9,991		33,016
Cash at bank and in hand		80,413		92,596
		90,404		125,612
Creditors: amounts falling due within one year	5	(17,469)		(102,228)
Net current assets			72,935		23,384
Total assets less current liabilities			72,935		23,384
Creditors: amounts falling due after more than one year			(69,375)		-

Net assets			3,560		23,384

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		3,460	23,284
		3,560	23,384

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

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JT ROSS GROUP UK LIMITED

REGISTERED NUMBER: 11188374

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2026

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 July 2026.

A.W. Ross

Director

The notes on pages 3 to 7 form part of these financial statements.

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JT ROSS GROUP UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

JT Ross Group UK Limited is a private company limited by share capital, incorporated in England and
Wales, registration number 11188374. The address of the registered office is 30 Orange Street, London,
WC2H 7HF.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income including profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover represents the rent collection fees for the year.

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JT ROSS GROUP UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

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.

2.7

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.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

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.

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JT ROSS GROUP UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.10

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.
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 the Statement of comprehensive income including profit and loss
account.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet 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.

Wages and salaries	63,089	37,079
	63,089	37,079

The average monthly number of employees, including directors, during the year was 3 (2025 - 2).

4.	Debtors: Amounts falling due within one year

					2026	2025
					£	£


Trade debtors	75	-
Amounts owed by group undertakings	7,445	-
Other debtors	500	31,013
Prepayments and accrued income	1,971	2,003
	9,991	33,016

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JT ROSS GROUP UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	500	180
Amounts owed to group undertakings	5,310	94,375
Other taxation and social security	4,627	2,966
Other creditors	2,215	69
Accruals and deferred income	4,817	4,638
	17,469	102,228

The amounts owed to group undertakings includes a loan of £Nil (2025 - £94,375) which currently bears interest at 0% but is subject to annual review (2025 - interest at the Bank of England base rate). The amount repayable after 12 months is shown within creditors falling due after more than one year.

6.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Amounts owed to group undertakings	69,375	-
	69,375	-

The amounts owed to group undertakings includes a loan of £69,375 (2025 - £Nil) which currently bears interest at 0% but is subject to annual review (2025 - interest at the Bank of England base rate).

7.	Called up share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

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JT ROSS GROUP UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

8.	Controlling party

The company is a wholly owned subsidiary of Rossland Holdings Limited, a company incorporated in England and Wales. The ultimate controlling party is Roprops No 1 (Pty) Limited, a company incorporated in the Republic of South Africa.

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