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Registered Number: 04674847
England and Wales
Abridged Accounts
for the year ended 31 March 2025
for
JEM CHIMNEY SWEEP LIMITED

JEM Chimney Sweep Limited Contents Page For the year ended 31 March 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

JEM Chimney Sweep Limited Accountants' Report For the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JEM Chimney Sweep Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ . This report is made solely to the Board of Directors of JEM Chimney Sweep Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of JEM Chimney Sweep Limited and state those matters that we have agreed to state to the Board of Directors of JEM Chimney Sweep Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JEM Chimney Sweep Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that JEM Chimney Sweep Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JEM Chimney Sweep Limited. You consider that JEM Chimney Sweep Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of JEM Chimney Sweep Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts ended 31 March 2025. Campbell Accountancy Limited Chartered Certified Accountants Old Chapel The Green Lower Boddington NN11 6YE 22 September 2025 1

JEM Chimney Sweep Limited Balance Sheet As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 43,446 |  | 1,460
Investments | 5 | 1 |  | 1
|  | 43,447 |  | 1,461
Current assets |  |  |
Debtors |  | 1,061 |  | 671
Cash at bank and in hand |  | 13,442 |  | 10,568
|  | 14,503 |  | 11,239
Creditors: amount falling due within one year |  | (21,100) |  | (1,750)
Net current assets |  | (6,597) |  | 9,489
Total assets less current liabilities |  | 36,850 |  | 10,950
Creditors: amount falling due after more than one year |  | (22,816) |  | -
Provisions for liabilities |  | (8,255) |  | (278)
Net assets |  | 5,779 |  | 10,672
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 5,777 |  | 10,670
Shareholders' funds |  | 5,779 |  | 10,672
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 22 September 2025 and were signed on its behalf by:
------------------------------- Robert Moore Director
2

JEM Chimney Sweep Limited Notes to the Abridged Financial Statements For the year ended 31 March 2025
General Information JEM Chimney Sweep Limited is a private company, limited by shares, registered in England and Wales, registration number 04674847, registration address 2 Ford Lane, Drayton St Leonard, Wallingford, OXFORDSHIRE, OX10 7AS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 25% Reducing balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2024 | 5,000 |  | 5,000
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 5,000 |  | 5,000
Amortisation
At 01 April 2024 | 5,000 |  | 5,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | 5,000 |  | 5,000
Net book values
At 31 March 2025 | - |  | -
At 31 March 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and machinery etc |  | Total
| £ |  | £
At 01 April 2024 | 26,327 |  | 26,327
Additions | 45,454 |  | 45,454
Disposals | (21,479) |  | (21,479)
At 31 March 2025 | 50,302 |  | 50,302
Depreciation
At 01 April 2024 | 24,867 |  | 24,867
Charge for year | 2,082 |  | 2,082
On disposals | (20,093) |  | (20,093)
At 31 March 2025 | 6,856 |  | 6,856
Net book values
Closing balance as at 31 March 2025 | 43,446 |  | 43,446
Opening balance as at 01 April 2024 | 1,460 |  | 1,460
The net book value of Motor Vehicles includes £ 42,822 in respect of assets leased under finance leases or hire purchase contracts.
5. | Investments
Cost | Investments in group undertakings |  | Total
| £ |  | £
At 01 April 2024 | 1 |  | 1
Additions | - |  | -
Transfer to/from tangible fixed assets | - |  | -
Disposals | - |  | -
At 31 March 2025 | 1 |  | 1
3