2023-04-012024-03-312024-03-31falseNI677690J&CM 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J&CM LTD

Registered Number
NI677690
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2024

J&CM LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

James Colin Madden

Company Secretary

James Colin Madden

Registered Address

Unit 4-5 Grange Park
Mallusk
Newtownabbey
BT36 4LA

Registered Number

NI677690 (Northern Ireland)
J&CM LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments480,40080,400
80,40080,400
Current assets
Debtors5173,642112,262
Cash at bank and on hand77,76093,149
251,402205,411
Creditors amounts falling due within one year6(53,464)(48,521)
Net current assets (liabilities)197,938156,890
Total assets less current liabilities278,338237,290
Net assets278,338237,290
Capital and reserves
Called up share capital22
Revaluation reserve79,99979,999
Profit and loss account198,337157,289
Shareholders' funds278,338237,290
The financial statements were approved and authorised for issue by the Director on 11 November 2024, and are signed on its behalf by:
James Colin Madden
Director
Registered Company No. NI677690
J&CM LTD
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 Northern Ireland. 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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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:
Investments
Investments in shares are included at fair value.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 April 2380,40080,400
At 31 March 2480,40080,400
Net book value
At 31 March 2480,40080,400
At 31 March 2380,40080,400

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Other debtors173,642112,262
Total173,642112,262
6.Creditors: amounts due within one year

2024

2023

££
Other creditors53,12748,203
Accrued liabilities and deferred income337318
Total53,46448,521