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REGISTERED NUMBER: SC248443 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

JDM MARKETING LIMITED

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

JDM MARKETING LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2023







DIRECTOR: Mr J D Malcolm





REGISTERED OFFICE: Acumen Accountants and Advisors Ltd
Bankhead Drive
City South Office Park, Portlethen
Aberdeen
AB12 4XX





REGISTERED NUMBER: SC248443 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)

STATEMENT OF FINANCIAL POSITION
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 572 1,234
Tangible assets 5 2,399 3,678
2,971 4,912

CURRENT ASSETS
Debtors 6 60 18,480
Cash at bank 55,166 64,507
55,226 82,987
CREDITORS
Amounts falling due within one year 7 50,850 17,628
NET CURRENT ASSETS 4,376 65,359
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,347

70,271

PROVISIONS FOR LIABILITIES 8 600 -
NET ASSETS 6,747 70,271

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6,647 70,171
SHAREHOLDERS' FUNDS 6,747 70,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 27 November 2023 and were signed by:





Mr J D Malcolm - Director


JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

JDM Marketing 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 May 2022
and 30 April 2023 2,007
AMORTISATION
At 1 May 2022 773
Amortisation for year 662
At 30 April 2023 1,435
NET BOOK VALUE
At 30 April 2023 572
At 30 April 2022 1,234

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2022 112 7,538 7,650
Additions - 332 332
At 30 April 2023 112 7,870 7,982
DEPRECIATION
At 1 May 2022 7 3,965 3,972
Charge for year 28 1,583 1,611
At 30 April 2023 35 5,548 5,583
NET BOOK VALUE
At 30 April 2023 77 2,322 2,399
At 30 April 2022 105 3,573 3,678

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 60 18,480

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1,663
Taxation and social security 1,051 12,824
Other creditors 49,799 3,141
50,850 17,628

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 600 -

Deferred
tax
£   
Provided during year 600
Balance at 30 April 2023 600

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
Mr J D Malcolm
Balance outstanding at start of year (1,903 ) (3,553 )
Amounts advanced 4,267 3,784
Amounts repaid (50,852 ) (2,134 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (48,488 ) (1,903 )

The loan is interest free and there are no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
JDM MARKETING LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JDM Marketing Limited for the year ended 30 April 2023 which comprise the Income Statement, Statement of Financial Position, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of JDM Marketing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JDM Marketing Limited and state those matters that we have agreed to state to the director of JDM Marketing Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that JDM Marketing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JDM Marketing Limited. You consider that JDM Marketing Limited 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 financial statements of JDM Marketing Limited. 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 financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


28 November 2023