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Registered number: 13183044
JSC Group Interiors Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13183044
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 25,000 -
Tangible Assets 6 28,059 28,720
53,059 28,720
CURRENT ASSETS
Stocks 210,531 163,025
Debtors 189,074 162,321
Cash at bank and in hand 217,418 194,363
617,023 519,709
Creditors: Amounts Falling Due Within One Year (548,141 ) (432,535 )
NET CURRENT ASSETS (LIABILITIES) 68,882 87,174
TOTAL ASSETS LESS CURRENT LIABILITIES 121,941 115,894
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,076 ) (6,036 )
NET ASSETS 115,865 109,858
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 115,765 109,758
SHAREHOLDERS' FUNDS 115,865 109,858
Page 1
Page 2
For the year ending 31 March 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
O Pittman
Director
19/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
JSC Group Interiors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13183044 . The registered office is 15 Commerce Way, Whitehall Industrial Estate, Colchester, Essex, CO2 8HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 10% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other
comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
2.7. Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
2.8. Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.9. Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 13)
14 13
Page 3
Page 4
4. Interest Payable and Similar Charges
2026 2025
£ £
Interest payable on other loans - 3,902
Late payment tax charges - 270
- 4,172
5. Intangible Assets
Total
£
Cost
As at 1 April 2025 -
Additions 25,000
As at 31 March 2026 25,000
Net Book Value
As at 31 March 2026 25,000
As at 1 April 2025 -
6. Tangible Assets
Total
£
Cost
As at 1 April 2025 55,801
Additions 11,378
Disposals (15,216 )
As at 31 March 2026 51,963
Depreciation
As at 1 April 2025 27,081
Provided during the period 10,642
Disposals (13,819 )
As at 31 March 2026 23,904
Net Book Value
As at 31 March 2026 28,059
As at 1 April 2025 28,720
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4