REGISTERED NUMBER: 06867935 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

SJM 360 GROUP (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T W Davis

L J R Sparkes

SECRETARY:

REGISTERED OFFICE:

Unit 15, No. 2

Bulrushes Business Park

Coombe Hill Road

East Grinstead

West Sussex

RH19 4LZ

REGISTERED NUMBER:

06867935 (England and Wales)

ACCOUNTANTS:

Hockley Wright & Co. Ltd.

Unit 15, No. 2

Bulrushes Business Park

Coombe Hill Road

East Grinstead

West Sussex

RH19 4LZ

FIXED ASSETS

Tangible assets

5

280,654

318,058

CURRENT ASSETS

Debtors

6

2,495,663

1,285,699

Cash at bank

697,187

1,147

3,192,850

1,286,846

CREDITORS

Amounts falling due within one year

7

1,387,353

393,237

NET CURRENT ASSETS

1,805,497

893,609

TOTAL ASSETS LESS CURRENT LIABILITIES

2,086,151

1,211,667

CREDITORS

Amounts falling due after more than one year

8

253,633

347,351

NET ASSETS

1,832,518

864,316

CAPITAL AND RESERVES

Called up share capital

9

800

800

Share premium

199,800

199,800

Retained earnings

1,631,918

663,716

SHAREHOLDERS' FUNDS

1,832,518

864,316

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 16 September 2026 and were signed on its behalf by:

T W Davis - Director

L J R Sparkes - Director

1.	STATUTORY INFORMATION

SJM 360 Group (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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. There have been no material departures from FRS102.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

10% on reducing balance

Computer equipment

-

25% on reducing balance

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, if material, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 14 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

218,949

4,949

242,055

3,951

469,904

Additions

75,801

-

-

1,600

77,401

Disposals

(35,950

)

-

(68,760

)

-

(104,710

)

At 31 March 2026

258,800

4,949

173,295

5,551

442,595

DEPRECIATION

At 1 April 2025

94,422

4,949

48,808

3,667

151,846

Charge for year

46,289

-

15,597

471

62,357

Eliminated on disposal

(20,784

)

-

(31,478

)

-

(52,262

)

At 31 March 2026

119,927

4,949

32,927

4,138

161,941

NET BOOK VALUE

At 31 March 2026

138,873

-

140,368

1,413

280,654

At 31 March 2025

124,527

-

193,247

284

318,058

Included within the net book value of Plant and Machinery above is £138,612 (2024/25 £124,182), relating to assets held under hire purchase contracts.

Included within the net book value of Motor Vehicles above is £140,369 (2024/25 £193,248), relating to assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,976,709

673,845

Amounts owed by participating interests

197,954

197,954

Other debtors

321,000

413,900

2,495,663

1,285,699

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

40,000

44,133

Hire purchase contracts

85,040

86,871

Trade creditors

817,689

-

Taxation and social security

433,478

252,257

Other creditors

11,146

9,976

1,387,353

393,237

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

48,008

90,537

Hire purchase contracts

205,625

256,814

253,633

347,351

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

200

Ordinary

£1

200

200

200

Ordinary 'A'

£1

200

200

200

Ordinary 'B'

£1

200

200

200

Ordinary 'C'

£1

200

200

800

800

10.	RELATED PARTY DISCLOSURES

Included within debtors in note 9 above, is £197,954 (2024/25 £197,954) owed by SJM 360 Holdings Ltd, a company who T W Davis has an 25% interest in.

11.	ULTIMATE CONTROLLING PARTY