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REGISTERED NUMBER: 13555128 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2023 to 31 December 2024

for

JMS BFD Limited

JMS BFD Limited (Registered number: 13555128)






Contents of the Financial Statements
for the Period 1 October 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JMS BFD Limited

Company Information
for the Period 1 October 2023 to 31 December 2024







DIRECTOR: Mrs K J Copley





REGISTERED OFFICE: 3 Feast Field
Horsforth
Leeds
West Yorkshire
LS18 4TJ





REGISTERED NUMBER: 13555128 (England and Wales)





ACCOUNTANTS: Blenheim Advisory Limited
Chartered Certified Accountants
3 Feast Field
Horsforth
Leeds
West Yorkshire
LS18 4TJ

JMS BFD Limited (Registered number: 13555128)

Balance Sheet
31 December 2024

2024 2023
Notes £ £ £
FIXED ASSETS
Tangible assets 4 23,404 899
Investments 5 200 -
23,604 899

CURRENT ASSETS
Debtors 6 77,706 123,353
Cash at bank 15,348 13,615
93,054 136,968
CREDITORS
Amounts falling due within one year 7 92,411 80,491
NET CURRENT ASSETS 643 56,477
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,247

57,376

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,147 57,276
24,247 57,376

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 BFD Limited (Registered number: 13555128)

Balance Sheet - continued
31 December 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 24 June 2025 and were signed by:





Mrs K J Copley - Director


JMS BFD Limited (Registered number: 13555128)

Notes to the Financial Statements
for the Period 1 October 2023 to 31 December 2024

1. STATUTORY INFORMATION

JMS BFD Limited 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 - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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.


JMS BFD Limited (Registered number: 13555128)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

2. ACCOUNTING POLICIES - continued
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 period 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 period was 20 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
Cost
At 1 October 2023 - - 1,603 1,603
Additions 1,649 29,692 2,370 33,711
At 31 December 2024 1,649 29,692 3,973 35,314
Depreciation
At 1 October 2023 - - 704 704
Charge for period 686 9,279 1,241 11,206
At 31 December 2024 686 9,279 1,945 11,910
Net book value
At 31 December 2024 963 20,413 2,028 23,404
At 30 September 2023 - - 899 899

JMS BFD Limited (Registered number: 13555128)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
Cost
Additions 200
At 31 December 2024 200
Net book value
At 31 December 2024 200

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 76,876 73,826
Other debtors 830 49,527
77,706 123,353

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 15,711 27,953
Taxation and social security 62,724 15,859
Other creditors 13,976 36,679
92,411 80,491

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2024 and the year ended 30 September 2023:

2024 2023
£ £
Mrs K J Copley
Balance outstanding at start of period 28,267 7,759
Amounts advanced 8,384 25,446
Amounts repaid (36,358 ) (4,938 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 293 28,267

JMS BFD Limited (Registered number: 13555128)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the term of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.