Registered number
15740141
JDG Mechanical Limited
Unaudited Filleted Accounts
31 May 2025
JDG Mechanical Limited
Registered number: 15740141
Balance Sheet
as at 31 May 2025
Notes 2025
£
Fixed assets
Tangible assets 3 2,172
Current assets
Debtors 4 101,034
Cash at bank and in hand 16,741
117,775
Creditors: amounts falling due within one year 5 (54,312)
Net current assets 63,463
Net assets 65,635
Capital and reserves
Called up share capital 1
Profit and loss account 65,634
Shareholders' funds 65,635
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Gasson
Director
Approved by the board on 11 June 2025
JDG Mechanical Limited
Notes to the Accounts
for the period from 24 May 2024 to 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover represents the amounts derived from the provision of goods and services which falls within the company's ordinary activities stated after trade discounts and net of value added tax.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Tools and equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Tools and equipment Total
£ £
Cost
Additions 2,896 2,896
Disposals - -
At 31 May 2025 2,896 2,896
Depreciation
Charge for the period 724 724
On disposals - -
At 31 May 2025 724 724
Net book value
At 31 May 2025 2,172 2,172
4 Debtors 2025
£
Trade debtors 67,165
Other debtors 33,869
101,034
5 Creditors: amounts falling due within one year 2025
£
Trade creditors 9,654
Taxation and social security costs 41,915
Other creditors 2,743
54,312
6 Controlling party
The ultimate controlling party of the company is J Gasson.
7 Other information
JDG Mechanical Limited is a private company limited by shares and incorporated in England. Its registered office is:
88 Culvers Avenue
Carshalton
Surrey
SM5 2BE
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