2023-04-012024-03-312024-03-31false09624926JMC Building Surveying2024-11-05iso4217:GBPxbrli:pure096249262023-04-01096249262024-03-31096249262023-04-012024-03-31096249262022-07-01096249262023-03-31096249262022-07-012023-03-3109624926bus:SmallEntities2023-04-012024-03-3109624926bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3109624926bus:FullAccounts2023-04-012024-03-3109624926bus:PrivateLimitedCompanyLtd2023-04-012024-03-3109624926core:WithinOneYear2024-03-3109624926core:AfterOneYear2024-03-3109624926core:WithinOneYear2023-03-3109624926core:AfterOneYear2023-03-3109624926core:ShareCapital2024-03-3109624926core:SharePremium2024-03-3109624926core:RevaluationReserve2024-03-3109624926core:OtherReservesSubtotal2024-03-3109624926core:RetainedEarningsAccumulatedLosses2024-03-3109624926core:ShareCapital2023-03-3109624926core:SharePremium2023-03-3109624926core:RevaluationReserve2023-03-3109624926core:OtherReservesSubtotal2023-03-3109624926core:RetainedEarningsAccumulatedLosses2023-03-3109624926core:LandBuildings2024-03-3109624926core:PlantMachinery2024-03-3109624926core:Vehicles2024-03-3109624926core:FurnitureFittings2024-03-3109624926core:OfficeEquipment2024-03-3109624926core:NetGoodwill2024-03-3109624926core:IntangibleAssetsOtherThanGoodwill2024-03-3109624926core:ListedExchangeTraded2024-03-3109624926core:UnlistedNon-exchangeTraded2024-03-3109624926core:LandBuildings2023-03-3109624926core:PlantMachinery2023-03-3109624926core:Vehicles2023-03-3109624926core:FurnitureFittings2023-03-3109624926core:OfficeEquipment2023-03-3109624926core:NetGoodwill2023-03-3109624926core:IntangibleAssetsOtherThanGoodwill2023-03-3109624926core:ListedExchangeTraded2023-03-3109624926core:UnlistedNon-exchangeTraded2023-03-3109624926core:LandBuildings2023-04-012024-03-3109624926core:PlantMachinery2023-04-012024-03-3109624926core:Vehicles2023-04-012024-03-3109624926core:FurnitureFittings2023-04-012024-03-3109624926core:OfficeEquipment2023-04-012024-03-3109624926core:NetGoodwill2023-04-012024-03-3109624926core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109624926core:ListedExchangeTraded2023-04-012024-03-3109624926core:UnlistedNon-exchangeTraded2023-04-012024-03-3109624926core:MoreThanFiveYears2023-04-012024-03-3109624926core:Non-currentFinancialInstruments2024-03-3109624926core:Non-currentFinancialInstruments2023-03-3109624926dpl:CostSales2023-04-012024-03-3109624926dpl:DistributionCosts2023-04-012024-03-3109624926core:LandBuildings2023-04-012024-03-3109624926core:PlantMachinery2023-04-012024-03-3109624926core:Vehicles2023-04-012024-03-3109624926core:FurnitureFittings2023-04-012024-03-3109624926core:OfficeEquipment2023-04-012024-03-3109624926dpl:AdministrativeExpenses2023-04-012024-03-3109624926core:NetGoodwill2023-04-012024-03-3109624926core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109624926dpl:GroupUndertakings2023-04-012024-03-3109624926dpl:ParticipatingInterests2023-04-012024-03-3109624926dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3109624926core:ListedExchangeTraded2023-04-012024-03-3109624926dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3109624926core:UnlistedNon-exchangeTraded2023-04-012024-03-3109624926dpl:CostSales2022-07-012023-03-3109624926dpl:DistributionCosts2022-07-012023-03-3109624926core:LandBuildings2022-07-012023-03-3109624926core:PlantMachinery2022-07-012023-03-3109624926core:Vehicles2022-07-012023-03-3109624926core:FurnitureFittings2022-07-012023-03-3109624926core:OfficeEquipment2022-07-012023-03-3109624926dpl:AdministrativeExpenses2022-07-012023-03-3109624926core:NetGoodwill2022-07-012023-03-3109624926core:IntangibleAssetsOtherThanGoodwill2022-07-012023-03-3109624926dpl:GroupUndertakings2022-07-012023-03-3109624926dpl:ParticipatingInterests2022-07-012023-03-3109624926dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-03-3109624926core:ListedExchangeTraded2022-07-012023-03-3109624926dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-03-3109624926core:UnlistedNon-exchangeTraded2022-07-012023-03-3109624926core:NetGoodwill2024-03-3109624926core:IntangibleAssetsOtherThanGoodwill2024-03-3109624926core:LandBuildings2024-03-3109624926core:PlantMachinery2024-03-3109624926core:Vehicles2024-03-3109624926core:FurnitureFittings2024-03-3109624926core:OfficeEquipment2024-03-3109624926core:AfterOneYear2024-03-3109624926core:WithinOneYear2024-03-3109624926core:ListedExchangeTraded2024-03-3109624926core:UnlistedNon-exchangeTraded2024-03-3109624926core:ShareCapital2024-03-3109624926core:SharePremium2024-03-3109624926core:RevaluationReserve2024-03-3109624926core:OtherReservesSubtotal2024-03-3109624926core:RetainedEarningsAccumulatedLosses2024-03-3109624926core:NetGoodwill2023-03-3109624926core:IntangibleAssetsOtherThanGoodwill2023-03-3109624926core:LandBuildings2023-03-3109624926core:PlantMachinery2023-03-3109624926core:Vehicles2023-03-3109624926core:FurnitureFittings2023-03-3109624926core:OfficeEquipment2023-03-3109624926core:AfterOneYear2023-03-3109624926core:WithinOneYear2023-03-3109624926core:ListedEx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JMC Building Surveying

Registered Number
09624926
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

JMC Building Surveying
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

James Curle McGillan
Kathleen Maria McGillan

Registered Address

1 Barnard Gardens
Market Harborough
LE16 9JQ

Registered Number

09624926 (England and Wales)
JMC Building Surveying
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3481410
481410
Current assets
Debtors410,814832
Cash at bank and on hand11,69710,757
22,51111,589
Creditors amounts falling due within one year5(22,531)(2,798)
Net current assets (liabilities)(20)8,791
Total assets less current liabilities4619,201
Provisions for liabilities6(120)(78)
Net assets3419,123
Capital and reserves
Called up share capital1010
Profit and loss account3319,113
Shareholders' funds3419,123
The financial statements were approved and authorised for issue by the Board of Directors on 5 November 2024, and are signed on its behalf by:
James Curle McGillan
Director
Registered Company No. 09624926
JMC Building Surveying
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings20
Office Equipment33
Impairment of non-financial assets policy
Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 231,0491,049
Additions352352
At 31 March 241,4011,401
Depreciation and impairment
At 01 April 23639639
Charge for year281281
At 31 March 24920920
Net book value
At 31 March 24481481
At 31 March 23410410
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,230187
Other debtors5,803-
Prepayments and accrued income781645
Total10,814832
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40-
Taxation and social security20,8761,146
Other creditors-36
Accrued liabilities and deferred income1,6151,616
Total22,5312,798
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)12078
Total12078
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
James Curle McGillan02,90202,902
Kathleen Maria McGillan02,90102,901
05,80305,803