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JMAC LTD

Registered Number
10275311
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

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

Director

CHEN, Jian, Dr

Registered Address

13 Brunswick Terrace, The Knoll
Beckenham
BR3 5LL

Registered Number

10275311 (England and Wales)
JMAC LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,314-
Investment property42,107,4711,661,328
2,121,7851,661,328
Current assets
Debtors12,9604,904
Cash at bank and on hand19,50712,905
32,46717,809
Creditors amounts falling due within one year5(1,400,081)(945,957)
Net current assets (liabilities)(1,367,614)(928,148)
Total assets less current liabilities754,171733,180
Creditors amounts falling due after one year6(799,386)(799,386)
Net assets(45,215)(66,206)
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(46,215)(67,206)
Shareholders' funds(45,215)(66,206)
The financial statements were approved and authorised for issue by the Director on 22 April 2025, and are signed on its behalf by:
CHEN, Jian, Dr
Director
Registered Company No. 10275311
JMAC 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 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 105, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Reducing balance (%)
Fixtures and fittings18
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
Additions17,45717,457
At 31 July 2417,45717,457
Depreciation and impairment
Charge for year3,1433,143
At 31 July 243,1433,143
Net book value
At 31 July 2414,31414,314
At 31 July 23--
4.Investment property

£
Fair value at 01 August 231,661,328
Additions446,143
At 31 July 242,107,471
5.Creditors: amounts due within one year

2024

2023

££
Other creditors1,397,081943,197
Accrued liabilities and deferred income3,0002,760
Total1,400,081945,957
Other Creditors is made of Director's loan.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts799,386799,386
Total799,386799,386
Bank loans more than 1 year .
7.Share capital
1,000 Ordinary shares of £1 each .