REGISTERED NUMBER: 12567337 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

JS NIELSEN ASSOCIATES LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

74,222

99,009

CURRENT ASSETS

Debtors

5

74,945

35,619

Cash at bank

82,302

6,279

157,247

41,898

CREDITORS

Amounts falling due within one year

6

147,253

43,068

NET CURRENT ASSETS/(LIABILITIES)

9,994

(1,170

)

TOTAL ASSETS LESS CURRENT LIABILITIES

84,216

97,839

CREDITORS

Amounts falling due after more than one year

7

(34,583

)

(55,333

)

PROVISIONS FOR LIABILITIES

(13,038

)

-

NET ASSETS

36,595

42,506

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

36,593

42,504

SHAREHOLDERS' FUNDS

36,595

42,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

Mr J Nielsen - Director

1.	STATUTORY INFORMATION

JS Nielsen Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12567337

Registered office:

2c Woodford Road

Poynton

Cheshire

SK12 1DY

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

2,064

137,527

4,392

143,983

Additions

192

-

1,078

1,270

At 30 April 2026

2,256

137,527

5,470

145,253

DEPRECIATION

At 1 May 2025

762

41,533

2,679

44,974

Charge for year

362

23,999

1,696

26,057

At 30 April 2026

1,124

65,532

4,375

71,031

NET BOOK VALUE

At 30 April 2026

1,132

71,995

1,095

74,222

At 30 April 2025

1,302

95,994

1,713

99,009

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2025

and 30 April 2026

99,385

DEPRECIATION

At 1 May 2025

24,846

Charge for year

18,635

At 30 April 2026

43,481

NET BOOK VALUE

At 30 April 2026

55,904

At 30 April 2025

74,539

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

44,073

16,747

Other debtors

30,872

18,872

74,945

35,619

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

20,750

20,750

Trade creditors

230

1,815

Taxation and social security

67,142

19,250

Other creditors

59,131

1,253

147,253

43,068

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

34,583

55,333

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Hire purchase contracts

55,333

-