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Company Registration No. 06106354 (England and Wales)
JM RACING LIMITED Unaudited accounts for the year ended 31 December 2024
JM RACING LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
1,675,788 
1,683,160 
Debtors
637,326 
458,646 
Cash at bank and in hand
590,063 
354,342 
2,903,177 
2,496,148 
Creditors: amounts falling due within one year
(2,896,478)
(2,491,353)
Net current assets
6,699 
4,795 
Net assets
6,699 
4,795 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
6,697 
4,793 
Shareholders' funds
6,699 
4,795 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
J Macari Director Company Registration No. 06106354
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JM RACING LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
JM RACING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06106354. The registered office is The Kimber Centre, 54 Kimber Road, London, SW18 4PP, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
18,215 
72,695 
Trade debtors
619,111 
385,951 
637,326 
458,646 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
185,578 
- 
Amounts owed to group undertakings and other participating interests
2,458,403 
2,489,059 
Taxes and social security
446 
199 
Other creditors
2,618 
2,095 
Deferred income
249,433 
- 
2,896,478 
2,491,353 
6
Transactions with related parties
Sales of £ 405,278 during the year were made to companies owned and controlled by the director. At 31 December 2024, balances of £ 2,458,403 were due to these related companies.
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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