Jusan Ltd - Accounts

Jusan Ltd
Contents Page
For the year ended 30 September 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Jusan Ltd Accountants' Report For the year ended 30 September 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Jusan Ltd for the year ended 30 September 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jusan Ltd for the year ended 30 September 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Jusan Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jusan Ltd and state those matters that we have agreed to state to the Board of Directors of Jusan Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jusan Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Jusan Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Jusan Ltd. You consider that Jusan Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Jusan Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 30 September 2026. .................................................... Chawton Hector 2 Maules Gardens Bristol Avon BS34 8AN 22 October 2026 1

Jusan Ltd
Accountants' Report
For the year ended 30 September 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Jusan Ltd for the year ended 30 September 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jusan Ltd for the year ended 30 September 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Jusan Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Jusan Ltd and state those matters that we have agreed to state to the Board of Directors of Jusan Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jusan Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Jusan Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Jusan Ltd. You consider that Jusan Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Jusan Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 30 September 2026.

....................................................

Chawton Hector
2 Maules Gardens
Bristol
Avon
BS34 8AN

22 October 2026

1

Jusan Ltd
Statement of Financial Position
As at 30 September 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	274	548
		274	548
Current assets
Debtors		1,721	1,614
Cash at bank and in hand		38,023	1,283
		39,744	2,897
Creditors: amount falling due within one year		(34,410)	(6,284)
Net current assets		5,334	(3,387)

Total assets less current liabilities		5,608	(2,839)
Net assets		5,608	(2,839)

Capital and reserves
Called up share capital	4	200	100
Profit and loss account		5,408	(2,939)
Shareholders' funds		5,608	(2,839)

For the year ended 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 October 2026 and were signed on its behalf by:

-------------------------------
Diane Minihane
Director

2

Jusan Ltd
Notes to the Abridged Financial Statements
For the year ended 30 September 2026

General Information

Jusan Ltd is a private company, limited by shares, registered in England and Wales, registration number 12888137, registration address Burley Heights, Longmead Road, Burley, Ringwood, BH24 4BY .

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 October 2025	1,096	1,096
Additions	-	-
Disposals	-	-
At 30 September 2026	1,096	1,096
Depreciation
At 01 October 2025	548	548
Charge for year	274	274
On disposals	-	-
At 30 September 2026	822	822
Net book values
Closing balance as at 30 September 2026	274	274
Opening balance as at 01 October 2025	548	548

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
200 Ordinary shares of £1.00 each	200		100
	200		100

3