REGISTERED NUMBER: 02689123 (England and Wales)

Unaudited Financial Statements for the Year Ended 28th February 2025

for

JMC Engineering (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J McCulloch

SECRETARY:

Mrs C Miles

REGISTERED OFFICE:

17 Farrington Way

Eastwood

Nottinghamshire

NG16 3BF

REGISTERED NUMBER:

02689123 (England and Wales)

ACCOUNTANTS:

Noy & Partners Accountants Limited

17 Farrington Way

Eastwood

Nottingham

Nottinghamshire

NG16 3BF

FIXED ASSETS

Tangible assets

4

10,856

14,475

Investments

5

50,001

50,001

60,857

64,476

CURRENT ASSETS

Debtors

6

11,507

23,517

Cash at bank

86,772

123,525

98,279

147,042

CREDITORS

Amounts falling due within one year

7

24,057

60,585

NET CURRENT ASSETS

74,222

86,457

TOTAL ASSETS LESS CURRENT LIABILITIES

135,079

150,933

PROVISIONS FOR LIABILITIES

8

2,063

2,750

NET ASSETS

133,016

148,183

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

132,016

147,183

SHAREHOLDERS' FUNDS

133,016

148,183

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4th September 2025 and were signed by:

J McCulloch - Director

1.	STATUTORY INFORMATION

JMC Engineering (UK) 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.

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st March 2024

and 28th February 2025

19,300

DEPRECIATION

At 1st March 2024

4,825

Charge for year

3,619

At 28th February 2025

8,444

NET BOOK VALUE

At 28th February 2025

10,856

At 29th February 2024

14,475

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1st March 2024

and 28th February 2025

50,001

NET BOOK VALUE

At 28th February 2025

50,001

At 29th February 2024

50,001

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,685

16,365

Other debtors

822

7,152

11,507

23,517

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,462

46,589

Taxation and social security

6,153

6,067

Other creditors

4,442

7,929

24,057

60,585

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,063

2,750

Deferred

tax

£

Balance at 1st March 2024

2,750

Utilised during year

(687

)

Balance at 28th February 2025

2,063

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Share capital 1

£1

1,000

1,000