Registration number: 12162040

JMR BUILDING SERVICES LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

JMR BUILDING SERVICES LIMITED

Company Information

Director

MR JOHN M ROBINSON

Company secretary

MRS B ROBINSON

Registered office

64 CHELMSFORD ROAD HOLLAND ON SEA ESSEX CO15 5DJ

Accountants

Jacques and Associates Ltd ICPA 64 CHELMSFORD ROAD HOLLAND ON SEA ESSEX CO15 5DJ

JMR BUILDING SERVICES LIMITED

(Registration number: 12162040)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,693	5,858
Current assets
Stocks	5	255	950
Debtors	6	2,093	3,237
Cash at bank and in hand		13,335	11,592
		15,683	15,779
Creditors: Amounts falling due within one year	7	(28,106)	(21,082)
Net current liabilities		(12,423)	(5,303)
Net (liabilities)/assets		(7,730)	555
Capital and reserves
Called up share capital	8	10	10
Retained earnings		(7,740)	545
Shareholders' (deficit)/funds		(7,730)	555

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 September 2025
 

......................................... MR JOHN M ROBINSON Director

JMR BUILDING SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
64 CHELMSFORD ROAD
HOLLAND ON SEA
ESSEX
CO15 5DJ

The principal place of business is:
186 STORTFORD HALL PARK
BISHOPS STORTFORD,
HERTS
CM23 5AS

These financial statements were authorised for issue by the director on 17 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

JMR BUILDING SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Vehicles	25% Reducing balance
Fixtures & fittings	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

JMR BUILDING SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

JMR BUILDING SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	5,099	14,000	19,099
Additions	400	-	400
At 31 August 2025	5,499	14,000	19,499
Depreciation
At 1 September 2024	3,671	9,570	13,241
Charge for the year	457	1,108	1,565
At 31 August 2025	4,128	10,678	14,806
Carrying amount
At 31 August 2025	1,371	3,322	4,693
At 31 August 2024	1,428	4,430	5,858

5

Stocks

	2025 £	2024 £
Other inventories	255	950

6

Debtors

Current	2025 £	2024 £
Trade debtors	1,875	220
Other debtors	218	3,017
	2,093	3,237

7

Creditors

Creditors: amounts falling due within one year

JMR BUILDING SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

	2025 £	2024 £
Due within one year
Trade creditors	-	45
Accruals and deferred income	466	445
Other creditors	27,640	20,592
	28,106	21,082

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

9	Related party transactions

JMR BUILDING SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	18,346	16,918