JS Partners & Co Limited


Directors	Sherman, John Andrew
	Sherman, Suzanne Ruth


Registered Address	Willen Farm Holmbushes
	Leigh
	Sherborne
	DT9 6HU


Registered Number	09355066 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	36,988		55,361
Cash at bank and on hand		94		24
		37,082		55,385
Creditors amounts falling due within one year	4	(38,871)		(55,735)
Net current assets (liabilities)			(1,789)		(350)
Total assets less current liabilities			(1,789)		(350)
Creditors amounts falling due after one year			-		(1,010)
Net assets			(1,789)		(1,360)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,889)		(1,460)
Shareholders' funds			(1,789)		(1,360)

The company was dormant and has not traded during this reporting period and it was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 August 2026, and are signed on its behalf by:

Sherman, John Andrew
Director
Registered Company No. 09355066

JS Partners & Co Limited

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	18,373
Amounts owed by group undertakings	36,988	36,988
Total	36,988	55,361


	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.

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.

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	2,423
Amounts owed to related parties	33,624	44,127
Taxation and social security	4,794	5,477
Other creditors	-	1,670
Accrued liabilities and deferred income	453	2,038
Total	38,871	55,735


	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.

5.	Related party transactions
	No development work has been carried out for the holding company this year (2024 £5,453).