REGISTERED NUMBER: 11299276 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

JC Industrial Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Wang

A D Wang

REGISTERED OFFICE:

101 Longden Road

Shrewsbury

Shropshire

SY3 9PS

REGISTERED NUMBER:

11299276 (England and Wales)

ACCOUNTANTS:

Wilson & Co

Chartered Certified Accountants

3rd Floor

9 St. Clare Street

London

EC3N 1LQ

FIXED ASSETS

Tangible assets

4

1,707,129

1,648,633

CURRENT ASSETS

Stocks

836,230

423,449

Debtors

5

1,117,301

910,632

Cash at bank and in hand

180,033

216,184

2,133,564

1,550,265

CREDITORS

Amounts falling due within one year

6

2,620,133

2,222,007

NET CURRENT LIABILITIES

(486,569

)

(671,742

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,220,560

976,891

CREDITORS

Amounts falling due after more than one year

7

(12,751

)

(33,477

)

PROVISIONS FOR LIABILITIES

(31,294

)

(18,563

)

NET ASSETS

1,176,515

924,851

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,176,415

924,751

1,176,515

924,851

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 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 30 October 2026 and were signed on its behalf by:

A Wang - Director

1.	STATUTORY INFORMATION

JC Industrial Company 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.	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.

Plant and machinery etc

-

20% on cost

Improvements made to freehold properties - 5% on cost

Stocks

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

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial Instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, loans to related companies and cash, and bank balances, are initially measured at transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities

Financial liabilities are and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, and loans from bank, director and related companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest method.

Share capital

Financial instruments issued by the company are classified as equity only to the extent that they do not meet the definition of a financial liability or financial asset.

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 8 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

1,518,883

197,404

1,716,287

Additions

-

119,148

119,148

Disposals

-

(3,589

)

(3,589

)

At 31 January 2026

1,518,883

312,963

1,831,846

DEPRECIATION

At 1 February 2025

-

67,654

67,654

Charge for year

-

57,063

57,063

At 31 January 2026

-

124,717

124,717

NET BOOK VALUE

At 31 January 2026

1,518,883

188,246

1,707,129

At 31 January 2025

1,518,883

129,750

1,648,633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,112,121

905,550

Other debtors

5,180

5,082

1,117,301

910,632

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Payments on account

4,558

-

Trade creditors

1,098,347

1,051,091

Taxation and social security

355,640

195,563

Other creditors

1,161,588

975,353

2,620,133

2,222,007

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

12,751

33,477