J-Mech Plumbing And Heating Services LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05644197

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		201,853		212,192

			201,853		212,192
CURRENT ASSETS
Stocks	5	1,055		24,977
Debtors	6	187,581		191,347
Cash at bank and in hand		324,484		207,929

		513,120		424,253
Creditors: Amounts Falling Due Within One Year	7	(280,459 )		(277,390 )

NET CURRENT ASSETS (LIABILITIES)			232,661		146,863

TOTAL ASSETS LESS CURRENT LIABILITIES			434,514		359,055

Creditors: Amounts Falling Due After More Than One Year	8		(87,464 )		(103,967 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,805 )		(10,805 )

NET ASSETS			336,245		244,283

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			336,243		244,281

SHAREHOLDERS' FUNDS			336,245		244,283

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J-Mech Plumbing And Heating Services LTD

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Lisa Young

Director

15/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

J-Mech Plumbing And Heating Services LTD Registered number 05644197 is a limited by shares company incorporated in England & Wales. The Registered Office is 10 Dickens Court, Enterprise Close, Medway City Estate, Rochester, Kent, ME2 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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J-Mech Plumbing And Heating Services LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.8. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	2	3
Manufacturing	7	5

	9	8

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2024	61,194	374,049	13,239	448,482
Additions	2,269	35,677	750	38,696

As at 31 December 2024	63,463	409,726	13,989	487,178

Depreciation
As at 1 January 2024	54,268	173,069	8,953	236,290
Provided during the period	2,252	45,665	1,118	49,035

As at 31 December 2024	56,520	218,734	10,071	285,325

Net Book Value
As at 31 December 2024	6,943	190,992	3,918	201,853

As at 1 January 2024	6,926	200,980	4,286	212,192

5. Stocks

	2024	2023
	£	£
Stock	1,055	24,977

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J-Mech Plumbing And Heating Services LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	156,253	161,789
Prepayments and accrued income	11,200	3,422
Notes Payable	9,650	9,650
VAT	7,975	10,486

	185,078	185,347
Due after more than one year
Other debtors	2,503	6,000

	187,581	191,347

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	49,735	48,164
Trade creditors	76,634	93,270
Corporation tax	703	-
Other taxes and social security	10,509	9,233
Net wages	112,555	101,828
Other creditors	8,226	2,801
Accruals and deferred income	13,654	1,631
Directors' loan accounts	8,443	20,463

	280,459	277,390

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	87,464	103,967

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	49,735	48,164
Later than one year and not later than five years	87,464	103,967

	137,199	152,131

	137,199	152,131

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J-Mech Plumbing And Heating Services LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

11. Dividends

	2024	2023
	£	£
On equity shares:
Interim dividend paid	-	5,000

12. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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