REGISTERED NUMBER: 05482340 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

JMH Development Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Harvey

Mrs R Harvey

SECRETARY:

Mrs R Harvey

REGISTERED OFFICE:

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

REGISTERED NUMBER:

05482340 (England and Wales)

ACCOUNTANTS:

Ward Mackenzie Ltd

Chartered Accountants

Thatcher House

12 Mount Ephraim

Tunbridge Wells

Kent

TN4 8AS

Fixed assets

Tangible assets

4

498

663

Current assets

Debtors

5

2,850

13,800

Cash at bank

59,251

50,332

62,101

64,132

Creditors

Amounts falling due within one year

6

(18,743

)

(26,501

)

Net current assets

43,358

37,631

Total assets less current liabilities

43,856

38,294

Capital and reserves

Called up share capital

100

100

Retained earnings

7

43,756

38,194

Shareholders' funds

43,856

38,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 12 September 2025 and were signed on its behalf by:

J Harvey - Director

1.	STATUTORY INFORMATION

JMH Development Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company in the year under review was that of Computer Software Programming.

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 derived from ordinary activities of the company and represents net invoiced sales of services, excluding value added tax.

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

DEFERRED TAX

Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

632

2,076

2,708

DEPRECIATION

At 1 July 2024

497

1,548

2,045

Charge for year

34

131

165

At 30 June 2025

531

1,679

2,210

NET BOOK VALUE

At 30 June 2025

101

397

498

At 30 June 2024

135

528

663

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,850

13,800

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

13,950

17,751

VAT

3,273

4,002

Directors' current accounts

325

3,611

Accrued expenses

1,195

1,137

18,743

26,501

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7.

RESERVES

Retained

earnings

£

At 1 July 2024

38,194

Profit for the year

52,562

Dividends

(47,000

)

At 30 June 2025

43,756

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

J Harvey

Balance outstanding at start of year

(3,612

)

(16,175

)

Amounts advanced

16,596

25,377

Amounts repaid

(13,309

)

(12,814

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(325

)

(3,612

)

9.	RELATED PARTY DISCLOSURES

During the year following dividends were paid to directors of the company

- Mr. J Harvey : £23,500 in respect of ordinary shares (2024 - £35,000)

- Ms. R Harvey : £23,500 in respect of ordinary shares (2024 - £35,000)

10.	PENSION COMMITMENTS

There were no outstanding defined pension contributions as at 30th June 2025 nor 30th June 2024.