REGISTERED NUMBER: 06784863 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

Junsterik Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Lau

REGISTERED OFFICE:

104-108 Newgate Street

Newcastle Upon Tyne

NE1 5RQ

REGISTERED NUMBER:

06784863 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

52-56 Coatsworth Road

Gateshead

NE8 1QN

Fixed assets

Tangible assets

4

326,833

367,328

Investments

5

3,102,881

2,311,582

3,429,714

2,678,910

Current assets

Stocks

273,784

225,488

Debtors

6

3,109,499

1,707,602

Cash at bank

1,381,230

2,945,342

4,764,513

4,878,432

Creditors

Amounts falling due within one year

7

(959,225

)

(371,058

)

Net current assets

3,805,288

4,507,374

Total assets less current liabilities

7,235,002

7,186,284

Capital and reserves

Called up share capital

100

100

Retained earnings

8

7,234,902

7,186,184

7,235,002

7,186,284

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2026 and were signed by:

J Lau - Director

1.	STATUTORY INFORMATION

Junsterik Ltd 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.	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.

Long leasehold

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

863,791

459,495

46,647

1,369,933

Additions

-

2,797

-

2,797

At 31 January 2026

863,791

462,292

46,647

1,372,730

DEPRECIATION

At 1 February 2025

611,852

364,542

26,211

1,002,605

Charge for year

17,276

14,354

11,662

43,292

At 31 January 2026

629,128

378,896

37,873

1,045,897

NET BOOK VALUE

At 31 January 2026

234,663

83,396

8,774

326,833

At 31 January 2025

251,939

94,953

20,436

367,328

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

2,311,582

Additions

791,299

At 31 January 2026

3,102,881

NET BOOK VALUE

At 31 January 2026

3,102,881

At 31 January 2025

2,311,582

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,497,315

1,690,005

Directors' current accounts

1,600,000

-

VAT

12,184

17,597

3,109,499

1,707,602

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

211,965

147,446

Corporation tax

729,713

211,547

Social security and other tax

15,324

12,065

Pension Liability

2,223

-

959,225

371,058

8.

RESERVES

Retained

earnings

£

At 1 February 2025

7,186,184

Profit for the year

101,218

Dividends

(52,500

)

At 31 January 2026

7,234,902

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

J Lau

Balance outstanding at start of year

-

-

Amounts advanced

1,600,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,600,000

-

As at 31 January 2026, the director owed the company £1,600,000 and the company declared and paid dividends totalling £52,500 to its shareholder.

10.	DEPRECIATION POLICY - LEASEHOLD PROPERTY

As per the director, value of Leasehold as on 31.01.2026 is agreed at £234,663 depreciation will be charged at straight line method for remaining period (23-09-2030).