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REGISTERED NUMBER: 09746861 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

JME CONSTRUCTION (EA) LTD

JME CONSTRUCTION (EA) LTD (REGISTERED NUMBER: 09746861)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JME CONSTRUCTION (EA) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: J W E Murdin





REGISTERED OFFICE: Unit 11 Kirkley Business Park
Horn Hill
Lowestoft
NR33 0PX





REGISTERED NUMBER: 09746861 (England and Wales)





ACCOUNTANTS: Juler Tooke
Lothing House
Quay View Business Park
Barnards Way
Lowestoft
Suffolk
NR32 2HD

JME CONSTRUCTION (EA) LTD (REGISTERED NUMBER: 09746861)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 275,363 261,446

CURRENT ASSETS
Stocks 187,690 134,994
Debtors 5 291,412 327,312
Cash at bank 89,262 452,105
568,364 914,411
CREDITORS
Amounts falling due within one year 6 (260,805 ) (514,324 )
NET CURRENT ASSETS 307,559 400,087
TOTAL ASSETS LESS CURRENT
LIABILITIES

582,922

661,533

CREDITORS
Amounts falling due after more than one
year

7

(179,190

)

(218,466

)
NET ASSETS 403,732 443,067

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 403,731 443,066
403,732 443,067

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

JME CONSTRUCTION (EA) LTD (REGISTERED NUMBER: 09746861)

BALANCE SHEET - continued
31 AUGUST 2024


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 9 May 2025 and were signed by:





J W E Murdin - Director


JME CONSTRUCTION (EA) LTD (REGISTERED NUMBER: 09746861)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

JME Construction (EA) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

JME CONSTRUCTION (EA) LTD (REGISTERED NUMBER: 09746861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 381,574
Additions 84,934
Disposals (2,995 )
At 31 August 2024 463,513
DEPRECIATION
At 1 September 2023 120,128
Charge for year 71,017
Eliminated on disposal (2,995 )
At 31 August 2024 188,150
NET BOOK VALUE
At 31 August 2024 275,363
At 31 August 2023 261,446

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 170,471 290,741
Other debtors 120,941 36,571
291,412 327,312

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 13,794 -
Trade creditors 152,951 139,515
Taxation and social security 58,498 165,346
Other creditors 35,562 209,463
260,805 514,324

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 76,158 126,936
Hire purchase contracts 103,032 91,530
179,190 218,466

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £110,830 were paid to the director .

JME CONSTRUCTION (EA) LTD (REGISTERED NUMBER: 09746861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

8. RELATED PARTY DISCLOSURES - continued

The company operates a loan account with the director and the balance at 31st August 2024 was £113,131 overdrawn. Interest has been charged at 2.25%

9. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr J Murdin as holder of the share capital throughout the current and previous year.