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REGISTERED NUMBER: 08187846 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

JMS MECHANICAL SERVICES (YORKSHIRE) LTD

JMS MECHANICAL SERVICES (YORKSHIRE) LTD (REGISTERED NUMBER: 08187846)






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


JMS MECHANICAL SERVICES (YORKSHIRE) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: Mr K D Summers





REGISTERED OFFICE: 22 Lower Pasture
Blaxton
DONCASTER
South Yorkshire
DN9 3RF





REGISTERED NUMBER: 08187846 (England and Wales)





ACCOUNTANTS: Shucksmith Accountants (Gainsborough) Limited
94-96 Oswald Road
SCUNTHORPE
North Lincolnshire
DN15 7PA

JMS MECHANICAL SERVICES (YORKSHIRE) LTD (REGISTERED NUMBER: 08187846)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 16,980 22,708

CURRENT ASSETS
Stocks 5 1,074 742
Debtors 6 129,502 45,643
Cash at bank 47,547 102,604
178,123 148,989
CREDITORS
Amounts falling due within one year 7 87,222 41,713
NET CURRENT ASSETS 90,901 107,276
TOTAL ASSETS LESS CURRENT
LIABILITIES

107,881

129,984

CREDITORS
Amounts falling due after more than one
year

8

(189

)

(513

)

PROVISIONS FOR LIABILITIES 9 (4,062 ) -
NET ASSETS 103,630 129,471

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 11 103,629 129,470
SHAREHOLDERS' FUNDS 103,630 129,471

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.

JMS MECHANICAL SERVICES (YORKSHIRE) LTD (REGISTERED NUMBER: 08187846)

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 19 May 2025 and were signed by:





Mr K D Summers - Director


JMS MECHANICAL SERVICES (YORKSHIRE) LTD (REGISTERED NUMBER: 08187846)

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

1. STATUTORY INFORMATION

JMS Mechanical Services (Yorkshire) 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

JMS MECHANICAL SERVICES (YORKSHIRE) LTD (REGISTERED NUMBER: 08187846)

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

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023
and 31 August 2024 13,326 46,426 1,711 61,463
DEPRECIATION
At 1 September 2023 12,098 25,659 998 38,755
Charge for year 302 5,192 234 5,728
At 31 August 2024 12,400 30,851 1,232 44,483
NET BOOK VALUE
At 31 August 2024 926 15,575 479 16,980
At 31 August 2023 1,228 20,767 713 22,708

5. STOCKS
31.8.24 31.8.23
£    £   
Stocks 1,074 742

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 114,422 32,801
Tax - 9,776
VAT 13,493 -
Prepayments and accrued income 1,587 3,066
129,502 45,643

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 324 324
Trade creditors 67,518 17,218
Tax 13,355 8,461
Social security and other taxes 2,047 1,525
VAT - 9,542
Other creditors 297 170
Directors' current accounts 2,349 3,262
Accrued expenses 1,332 1,211
87,222 41,713

JMS MECHANICAL SERVICES (YORKSHIRE) LTD (REGISTERED NUMBER: 08187846)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 189 513

9. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 4,062 -

Deferred
tax
£   
Accelerated capital allowances 4,062
Balance at 31 August 2024 4,062

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 Ordinary £1 1 1

11. RESERVES
Retained
earnings
£   

At 1 September 2023 129,470
Profit for the year 36,159
Dividends (62,000 )
At 31 August 2024 103,629

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year Mr K D Summers - the sole director and 100% shareholder - charged the company £312 for use of home as office (2023 - £312).

13. RELATED PARTY DISCLOSURES

During the year, total dividends of £62,000 (2023 - £10,000) were paid to the director .

At 31 August 2024 there was a balance owed by the company to Mr K D Summers - the sole director and 100% shareholder - of £2,349 (2023 - £3,262). This balance has been shown in Creditors.