REGISTERED NUMBER: SC111985 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

J C E (EUROPE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Craig

Mrs A Cox

M Craig

Mrs S M Craig

N Forster

A Sawyer

REGISTERED OFFICE:

Blackburn Business Park

Blackburn

Aberdeenshire

AB21 0PS

REGISTERED NUMBER:

SC111985 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Intangible assets

4

4,977

5,423

Tangible assets

5

9,709

11,514

14,686

16,937

CURRENT ASSETS

Stocks

286,605

263,640

Debtors

6

869,458

843,503

Cash at bank and in hand

148,853

87,290

1,304,916

1,194,433

CREDITORS

Amounts falling due within one year

7

394,192

273,380

NET CURRENT ASSETS

910,724

921,053

TOTAL ASSETS LESS CURRENT LIABILITIES

925,410

937,990

PROVISIONS FOR LIABILITIES

15,850

16,284

NET ASSETS

909,560

921,706

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

909,460

921,606

SHAREHOLDERS' FUNDS

909,560

921,706

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

J A Craig - Director

Mrs A Cox - Director

M Craig - Director

1.	STATUTORY INFORMATION

J C E (Europe) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance, 10% on cost and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 13 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

and 30 April 2026

6,686

AMORTISATION

At 1 May 2025

1,263

Charge for year

446

At 30 April 2026

1,709

NET BOOK VALUE

At 30 April 2026

4,977

At 30 April 2025

5,423

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

305,799

DEPRECIATION

At 1 May 2025

294,285

Charge for year

1,805

At 30 April 2026

296,090

NET BOOK VALUE

At 30 April 2026

9,709

At 30 April 2025

11,514

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

205,400

216,399

Other debtors

664,058

627,104

869,458

843,503

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

351,668

199,100

Taxation and social security

34,892

67,447

Other creditors

7,632

6,833

394,192

273,380

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Alison Cox and Martin Craig.