JML Inspection & Maintenance Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 15097772 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

JML Inspection & Maintenance Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Jeryck Mark Lupton

Miss Katie Kenny

REGISTERED OFFICE:

4 Elton Avenue

Bootle

Liverpool

Merseyside

L30 3SQ

REGISTERED NUMBER:

15097772 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

149,926

2,812

CURRENT ASSETS

Debtors

5

18,432

12,158

Cash at bank

7,451

10,661

25,883

22,819

CREDITORS

Amounts falling due within one year

6

52,400

10,108

NET CURRENT (LIABILITIES)/ASSETS

(26,517

)

12,711

TOTAL ASSETS LESS CURRENT
LIABILITIES

123,409

15,523

CREDITORS

Amounts falling due after more than one
year

7

98,260

-

NET ASSETS

25,149

15,523

CAPITAL AND RESERVES

Called up share capital

8

2

1

Retained earnings

9

25,147

15,522

SHAREHOLDERS' FUNDS

25,149

15,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

Mr Jeryck Mark Lupton - Director

1.	STATUTORY INFORMATION

JML Inspection & Maintenance 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.

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.

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 year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 September 2024

-

3,750

Additions

147,817

-

147,817

At 31 August 2025

147,817

3,750

151,567

DEPRECIATION

At 1 September 2024

-

938

Charge for year

-

703

At 31 August 2025

-

1,641

NET BOOK VALUE

At 31 August 2025

147,817

2,109

149,926

At 31 August 2024

-

2,812

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

18,432

10,920

VAT

-

1,238

18,432

12,158

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Tax

11,712

9,081

Social security and other taxes

138

-

VAT

7,530

-

Directors' current accounts

32,120

158

Accrued expenses

900

869

52,400

10,108

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans more 5 yr by instal

98,260

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

98,260

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

1

Ordinary

£1

1

Ordinary B

£1

1

-

2

1

9.

RESERVES

Retained

earnings

£

At 1 September 2024

15,522

Profit for the year

9,625

At 31 August 2025

25,147