2023-08-012024-07-312024-07-31false12745727JSMT COLLECTIVE LTD2025-03-1356103falseiso4217:GBPxbrli:pure127457272023-08-01127457272024-07-31127457272023-08-012024-07-31127457272022-08-01127457272023-07-31127457272022-08-012023-07-3112745727bus:SmallEntities2023-08-012024-07-3112745727bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112745727bus:FullAccounts2023-08-012024-07-3112745727bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112745727core:WithinOneYear2024-07-3112745727core:AfterOneYear2024-07-3112745727core:WithinOneYear2023-07-3112745727core:AfterOneYear2023-07-3112745727core:ShareCapital2024-07-3112745727core:SharePremium2024-07-3112745727core:RevaluationReserve2024-07-3112745727core:OtherReservesSubtotal2024-07-3112745727core:RetainedEarningsAccumulatedLosses2024-07-3112745727core:ShareCapital2023-07-3112745727core:SharePremium2023-07-3112745727core:RevaluationReserve2023-07-3112745727core:OtherReservesSubtotal2023-07-3112745727core:RetainedEarningsAccumulatedLosses2023-07-3112745727core:LandBuildings2024-07-3112745727core:PlantMachinery2024-07-3112745727core:Vehicles2024-07-3112745727core:FurnitureFittings2024-07-3112745727core:OfficeEquipment2024-07-3112745727core:NetGoodwill2024-07-3112745727core:IntangibleAssetsOtherThanGoodwill2024-07-3112745727core:ListedExchangeTraded2024-07-3112745727core:UnlistedNon-exchangeTraded2024-07-3112745727core:LandBuildings2023-07-3112745727core:PlantMachinery2023-07-3112745727core:Vehicles2023-07-3112745727core:FurnitureFittings2023-07-3112745727core:OfficeEquipment2023-07-3112745727core:NetGoodwill2023-07-3112745727core:IntangibleAssetsOtherThanGoodwill2023-07-3112745727core:ListedExchangeTraded2023-07-3112745727core:UnlistedNon-exchangeTraded2023-07-3112745727core:LandBuildings2023-08-012024-07-3112745727core:PlantMachinery2023-08-012024-07-3112745727core:Vehicles2023-08-012024-07-3112745727core:FurnitureFittings2023-08-012024-07-3112745727core:OfficeEquipment2023-08-012024-07-3112745727core:NetGoodwill2023-08-012024-07-3112745727core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112745727core:ListedExchangeTraded2023-08-012024-07-3112745727core:UnlistedNon-exchangeTraded2023-08-012024-07-3112745727core:MoreThanFiveYears2023-08-012024-07-3112745727core:Non-currentFinancialInstruments2024-07-3112745727core:Non-currentFinancialInstruments2023-07-3112745727dpl:CostSales2023-08-012024-07-3112745727dpl:DistributionCosts2023-08-012024-07-3112745727core:LandBuildings2023-08-012024-07-3112745727core:PlantMachinery2023-08-012024-07-3112745727core:Vehicles2023-08-012024-07-3112745727core:FurnitureFittings2023-08-012024-07-3112745727core:OfficeEquipment2023-08-012024-07-3112745727dpl:AdministrativeExpenses2023-08-012024-07-3112745727core:NetGoodwill2023-08-012024-07-3112745727core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112745727dpl:GroupUndertakings2023-08-012024-07-3112745727dpl:ParticipatingInterests2023-08-012024-07-3112745727dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112745727core:ListedExchangeTraded2023-08-012024-07-3112745727dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112745727core:UnlistedNon-exchangeTraded2023-08-012024-07-3112745727dpl:CostSales2022-08-012023-07-3112745727dpl:DistributionCosts2022-08-012023-07-3112745727core:LandBuildings2022-08-012023-07-3112745727core:PlantMachinery2022-08-012023-07-3112745727core:Vehicles2022-08-012023-07-3112745727core:FurnitureFittings2022-08-012023-07-3112745727core:OfficeEquipment2022-08-012023-07-3112745727dpl:AdministrativeExpenses2022-08-012023-07-3112745727core:NetGoodwill2022-08-012023-07-3112745727core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112745727dpl:GroupUndertakings2022-08-012023-07-3112745727dpl:ParticipatingInterests2022-08-012023-07-3112745727dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112745727core:ListedExchangeTraded2022-08-012023-07-3112745727dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112745727core:UnlistedNon-exchangeTraded2022-08-012023-07-3112745727core:NetGoodwill2024-07-3112745727core:IntangibleAssetsOtherThanGoodwill2024-07-3112745727core:LandBuildings2024-07-3112745727core:PlantMachinery2024-07-3112745727core:Vehicles2024-07-3112745727core:FurnitureFittings2024-07-3112745727core:OfficeEquipment2024-07-3112745727core:AfterOneYear2024-07-3112745727core:WithinOneYear2024-07-3112745727core:ListedExchangeTraded2024-07-3112745727core:UnlistedNon-exchangeTraded2024-07-3112745727core:ShareCapital2024-07-3112745727core:SharePremium2024-07-3112745727core:RevaluationReserve2024-07-3112745727core:OtherReservesSubtotal2024-07-3112745727core:RetainedEarningsAccumulatedLosses2024-07-3112745727core:NetGoodwill2023-07-3112745727core:IntangibleAssetsOtherThanGoodwill2023-07-3112745727core:LandBuildings2023-07-3112745727core:PlantMachinery2023-07-3112745727core:Vehicles2023-07-3112745727core:FurnitureFittings2023-07-3112745727core:OfficeEquipment2023-07-3112745727core:AfterOneYear2023-07-3112745727core:WithinOneYear2023-07-3112745727core:ListedExchangeTraded2023-07-3112745727core:UnlistedNon-exchangeTraded2023-07-3112745727core:ShareCapital2023-07-3112745727core:SharePremium2023-07-3112745727core:RevaluationReserve2023-07-3112745727core:OtherReservesSubtotal2023-07-3112745727core:RetainedEarningsAccumulatedLosses2023-07-3112745727core:NetGoodwill2022-08-0112745727core:IntangibleAssetsOtherThanGoodwill2022-08-0112745727core:LandBuildings2022-08-0112745727core:PlantMachinery2022-08-0112745727core:Vehicles2022-08-0112745727core:FurnitureFittings2022-08-0112745727core:OfficeEquipment2022-08-0112745727core:AfterOneYear2022-08-0112745727core:WithinOneYear2022-08-0112745727core:ListedExchangeTraded2022-08-0112745727core:UnlistedNon-exchangeTraded2022-08-0112745727core:ShareCapital2022-08-0112745727core:SharePremium2022-08-0112745727core:RevaluationReserve2022-08-0112745727core:OtherReservesSubtotal2022-08-0112745727core:RetainedEarningsAccumulatedLosses2022-08-0112745727core:AfterOneYear2023-08-012024-07-3112745727core:WithinOneYear2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112745727core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3112745727core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3112745727core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3112745727core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3112745727core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3112745727bus:Director12023-08-012024-07-31

JSMT COLLECTIVE LTD

Registered Number
12745727
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

JSMT COLLECTIVE LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

SAKHAWAT, Jamil Tristen

Registered Address

381-383 Norwood Road
London
SE27 9BQ

Registered Number

12745727 (England and Wales)
JSMT COLLECTIVE LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,5318,602
6,5318,602
Current assets
Debtors49,5499,618
Cash at bank and on hand3,7603,477
13,30913,095
Creditors amounts falling due within one year5(33,585)(18,463)
Net current assets (liabilities)(20,276)(5,368)
Total assets less current liabilities(13,745)3,234
Creditors amounts falling due after one year6(198)(6,608)
Net assets(13,943)(3,374)
Capital and reserves
Profit and loss account(13,943)(3,374)
Shareholders' funds(13,943)(3,374)
The financial statements were approved and authorised for issue by the Director on 13 March 2025, and are signed on its behalf by:
SAKHAWAT, Jamil Tristen
Director
Registered Company No. 12745727
JSMT COLLECTIVE LTD
Notes to the Financial Statements
for the year ended 31 July 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year42
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 August 238,3003,71812,018
Additions-136136
At 31 July 248,3003,85412,154
Depreciation and impairment
At 01 August 232,5648523,416
Charge for year1,4597482,207
At 31 July 244,0231,6005,623
Net book value
At 31 July 244,2772,2546,531
At 31 July 235,7362,8668,602
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables72,774
Other debtors8,9456,751
Prepayments and accrued income59793
Total9,5499,618
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables24,5874,623
Taxation and social security2,8962,714
Other creditors6,10211,126
Total33,58518,463
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1986,608
Total1986,608