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REGISTERED NUMBER: 06449291 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Jaymac Enterprises Limited

Jaymac Enterprises Limited (Registered number: 06449291)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Jaymac Enterprises Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: J T Mcsheehy





SECRETARY: Mrs E A Mcsheehy





REGISTERED OFFICE: The Old Shippon
Nether Booth
Edale
Hope Valley
Edale
S33 7ZH





REGISTERED NUMBER: 06449291 (England and Wales)





ACCOUNTANTS: DLA Chartered Accountants
36A Market Street
New Mills
High Peak
SK22 4AA

Jaymac Enterprises Limited (Registered number: 06449291)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,876 18,649

CURRENT ASSETS
Debtors 5 8,474 -

CREDITORS
Amounts falling due within one year 6 121,292 60,466
NET CURRENT LIABILITIES (112,818 ) (60,466 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(66,942

)

(41,817

)

CREDITORS
Amounts falling due after more than one
year

7

6,750

11,501
NET LIABILITIES (73,692 ) (53,318 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (74,692 ) (54,318 )
SHAREHOLDERS' FUNDS (73,692 ) (53,318 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 May 2024 and were signed by:





J T Mcsheehy - Director


Jaymac Enterprises Limited (Registered number: 06449291)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Jaymac Enterprises 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 - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 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 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.

3. EMPLOYEES AND DIRECTORS

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

Jaymac Enterprises Limited (Registered number: 06449291)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 36,575 1,266 25,775 2,887 66,503
Additions 40,848 - - - 40,848
Disposals (1,182 ) - - - (1,182 )
At 31 December 2023 76,241 1,266 25,775 2,887 106,169
DEPRECIATION
At 1 January 2023 32,328 1,221 11,426 2,879 47,854
Charge for year 10,004 22 3,587 8 13,621
Eliminated on disposal (1,182 ) - - - (1,182 )
At 31 December 2023 41,150 1,243 15,013 2,887 60,293
NET BOOK VALUE
At 31 December 2023 35,091 23 10,762 - 45,876
At 31 December 2022 4,247 45 14,349 8 18,649

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
VAT 8,474 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 4,303 2,670
Hire purchase contracts 4,751 4,751
VAT - 630
Other creditors 7,459 2,061
Directors' current accounts 104,049 49,874
Accrued expenses 730 480
121,292 60,466

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Hire purchase contracts 6,750 11,501