IRIS Accounts Production v24.3.0.553 SC248443 director 1.5.23 30.4.24 30.4.24 0 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2484432023-04-30SC2484432024-04-30SC2484432023-05-012024-04-30SC2484432022-04-30SC2484432022-05-012023-04-30SC2484432023-04-30SC248443ns15:Scotland2023-05-012024-04-30SC248443ns14:PoundSterling2023-05-012024-04-30SC248443ns10:Director12023-05-012024-04-30SC248443ns10:PrivateLimitedCompanyLtd2023-05-012024-04-30SC248443ns10:SmallEntities2023-05-012024-04-30SC248443ns10:AuditExemptWithAccountantsReport2023-05-012024-04-30SC248443ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-30SC248443ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC248443ns10:FullAccounts2023-05-012024-04-30SC24844312023-05-012024-04-30SC248443ns10:RegisteredOffice2023-05-012024-04-30SC248443ns5:CurrentFinancialInstruments2024-04-30SC248443ns5:CurrentFinancialInstruments2023-04-30SC248443ns5:ShareCapital2024-04-30SC248443ns5:ShareCapital2023-04-30SC248443ns5:RetainedEarningsAccumulatedLosses2024-04-30SC248443ns5:RetainedEarningsAccumulatedLosses2023-04-30SC248443ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC248443ns5:ComputerSoftware2023-05-012024-04-30SC248443ns5:FurnitureFittings2023-05-012024-04-30SC248443ns5:ComputerEquipment2023-05-012024-04-30SC248443ns5:ComputerSoftware2023-04-30SC248443ns5:ComputerSoftware2024-04-30SC248443ns5:ComputerSoftware2023-04-30SC248443ns5:FurnitureFittings2023-04-30SC248443ns5:ComputerEquipment2023-04-30SC248443ns5:FurnitureFittings2024-04-30SC248443ns5:ComputerEquipment2024-04-30SC248443ns5:FurnitureFittings2023-04-30SC248443ns5:ComputerEquipment2023-04-30SC248443ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30SC248443ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30SC248443ns5:DeferredTaxation2023-04-30SC248443ns5:DeferredTaxation2024-04-30SC2484431ns10:Director12023-04-30SC2484431ns10:Director12022-04-30SC2484431ns10:Director12023-05-012024-04-30SC2484431ns10:Director12022-05-012023-04-30SC2484431ns10:Director12024-04-30SC2484431ns10:Director12023-04-30
REGISTERED NUMBER: SC248443 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

JDM MARKETING LIMITED

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




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 2024







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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 572
Tangible assets 5 753 2,399
753 2,971

CURRENT ASSETS
Debtors 6 39 60
Cash at bank 34,102 55,166
34,141 55,226
CREDITORS
Amounts falling due within one year 7 37,108 50,850
NET CURRENT (LIABILITIES)/ASSETS (2,967 ) 4,376
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,214

)

7,347

PROVISIONS FOR LIABILITIES 8 188 600
NET (LIABILITIES)/ASSETS (2,402 ) 6,747

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2,502 ) 6,647
SHAREHOLDERS' FUNDS (2,402 ) 6,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 29 November 2024 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 2024

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.

Going concern
The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 May 2023
and 30 April 2024 2,007
AMORTISATION
At 1 May 2023 1,435
Amortisation for year 572
At 30 April 2024 2,007
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 572

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 112 7,870 7,982
DEPRECIATION
At 1 May 2023 35 5,548 5,583
Charge for year 28 1,618 1,646
At 30 April 2024 63 7,166 7,229
NET BOOK VALUE
At 30 April 2024 49 704 753
At 30 April 2023 77 2,322 2,399

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 39 60

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security (1,051 ) 1,051
Other creditors 38,159 49,799
37,108 50,850

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 188 600

Deferred
tax
£   
Balance at 1 May 2023 600
Movement (412 )
Balance at 30 April 2024 188

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr J D Malcolm
Balance outstanding at start of year (48,488 ) (1,903 )
Amounts advanced 17,650 4,267
Amounts repaid (5,989 ) (50,852 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (36,827 ) (48,488 )

JDM MARKETING LIMITED (REGISTERED NUMBER: SC248443)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

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 2024 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 loss 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


3 December 2024