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Company Registration No. 14256595 (England and Wales)
Jmsal Limited Unaudited accounts for the year ended 31 July 2025
Jmsal Limited Unaudited accounts Contents
Page
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Jmsal Limited Company Information for the year ended 31 July 2025
Directors
SACERDOTI, Jonathan Michael LEVY, Amir
Company Number
14256595 (England and Wales)
Registered Office
71-75 Shelton Street London London WC2H 9JQ England
Accountants
HG Accountants Ltd Trading as On The Spot Enfield Middlesex EN3 6XJ
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Jmsal Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,504 
5,555 
Current assets
Debtors
11,045 
3,023 
Cash at bank and in hand
16,036 
4,258 
27,081 
7,281 
Creditors: amounts falling due within one year
(30,335)
(9,790)
Net current liabilities
(3,254)
(2,509)
Net assets
250 
3,046 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
150 
2,946 
Shareholders' funds
250 
3,046 
For the year ending 31 July 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2025 and were signed on its behalf by
SACERDOTI, Jonathan Michael Director Company Registration No. 14256595
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Jmsal Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Jmsal Limited is a private company, limited by shares, registered in England and Wales, registration number 14256595. The registered office is 71-75 Shelton Street, London, London, WC2H 9JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
677 
7,528 
8,205 
At 31 July 2025
677 
7,528 
8,205 
Depreciation
At 1 August 2024
250 
2,400 
2,650 
Charge for the year
169 
1,882 
2,051 
At 31 July 2025
419 
4,282 
4,701 
Net book value
At 31 July 2025
258 
3,246 
3,504 
At 31 July 2024
427 
5,128 
5,555 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,045 
3,023 
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Jmsal Limited Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
598 
- 
Taxes and social security
696 
1,509 
Proposed dividends
3,700 
- 
Loans from directors
19,041 
6,781 
Accruals
6,300 
1,500 
30,335 
9,790 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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