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Registered number: 12177738
JMJ Storage Solutions Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
McPhersons Walpole Harding
ACCA
Citibase Brighton
95 Ditchling Road
Brighton
BN1 4ST
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12177738
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 25,989 14,319
Tangible Assets 5 252,650 31,930
278,639 46,249
CURRENT ASSETS
Debtors 6 14,387 16,664
Cash at bank and in hand 45,910 106,452
60,297 123,116
Creditors: Amounts Falling Due Within One Year 7 (202,355 ) (165,926 )
NET CURRENT ASSETS (LIABILITIES) (142,058 ) (42,810 )
TOTAL ASSETS LESS CURRENT LIABILITIES 136,581 3,439
Creditors: Amounts Falling Due After More Than One Year 8 (163,551 ) (40,619 )
NET LIABILITIES (26,970 ) (37,180 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (27,070 ) (37,280 )
SHAREHOLDERS' FUNDS (26,970) (37,180)
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J L Norris
Director
Mr M J Groves
Director
14 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JMJ Storage Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12177738 . The registered office is EasyStorage, Beach Close, Newhaven, BN9 0BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, VAT, estimated customer returns, rebates and other similar allowances.

Turnover includes revenue earned from the sale of goods and from the rendering of services.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition they are measured at cost less any accumulated amortisation and any accumulated impariment losses.
Franchise fees are being amortised to the profit and loss account on a straight line basis over their estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the term of the lease
Plant & Machinery 10% & 20% per year on a straight line basis
Motor Vehicles 20% per year on a straight line basis
Fixtures & Fittings 10% per year on a straight line basis
Computer Equipment 25% per year on a reducing balance basis
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and depreciated over their estimated useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their estimated useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 4)
6 4
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 October 2023 23,835
Additions 15,762
As at 30 September 2024 39,597
Amortisation
As at 1 October 2023 9,516
Provided during the period 4,092
As at 30 September 2024 13,608
Net Book Value
As at 30 September 2024 25,989
As at 1 October 2023 14,319
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 October 2023 - 106,308 106,308
Additions 36,044 235,804 271,848
As at 30 September 2024 36,044 342,112 378,156
...CONTINUED
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Depreciation
As at 1 October 2023 - 74,378 74,378
Provided during the period 3,862 47,266 51,128
As at 30 September 2024 3,862 121,644 125,506
Net Book Value
As at 30 September 2024 32,182 220,468 252,650
As at 1 October 2023 - 31,930 31,930
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,015 10,368
Other debtors 8,372 6,296
14,387 16,664
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 37,613 26,626
Trade creditors 17,446 90,493
Bank loans and overdrafts 34,804 13,943
Other creditors 87,051 28,931
Taxation and social security 25,441 5,933
202,355 165,926
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 39,107 23,593
Bank loans 124,444 17,026
163,551 40,619
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 42,695 30,474
Later than one year and not later than five years 47,703 26,489
90,398 56,963
Less: Finance charges allocated to future periods 13,678 6,744
76,720 50,219
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
All of the company's issued share capital is owned its directors. However, neither director enjoys overall control.
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