JS Squared Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13319415

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,019		1,359

			1,019		1,359
CURRENT ASSETS
Debtors	5	10,000		-
Cash at bank and in hand		76,865		53,650

		86,865		53,650
Creditors: Amounts Falling Due Within One Year	6	(46,945 )		(33,243 )

NET CURRENT ASSETS (LIABILITIES)			39,920		20,407

TOTAL ASSETS LESS CURRENT LIABILITIES			40,939		21,766

NET ASSETS			40,939		21,766

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			40,839		21,666

SHAREHOLDERS' FUNDS			40,939		21,766

Page 1

Page 2

JS Squared Limited

Balance Sheet (continued)

As At 31 March 2026

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

On behalf of the board

Mr John Slade

Director

5 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JS Squared Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13319415 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

2.2. Turnover

Turnover comprises the fair value of the consideration received for the provision of surveying and consultancy services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity.

2.3. 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% reducing balance

2.4. Taxation

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	3,223

As at 31 March 2026	3,223

Depreciation
As at 1 April 2025	1,864
Provided during the period	340

As at 31 March 2026	2,204

...CONTINUED

Page 3

Page 4

JS Squared Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	1,019

As at 1 April 2025	1,359

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,000	-

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	41,472	31,340
Taxation and social security	5,473	1,903

	46,945	33,243

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 4