ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Company registration number: 12047846

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	JMJLT HOLDINGS LIMITED


JMJLT HOLDINGS LIMITED

COMPANY INFORMATION

Directors	L K R Lee
	A B Neville (resigned 3 April 2025)


Registered number	12047846


Registered office	Richmond House
	Walkern Road
	Stevenage
	SG1 3QP


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Walkern Road
	Stevenage
	Hertfordshire
	SG1 3QP


JMJLT HOLDINGS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


JMJLT HOLDINGS LIMITED REGISTERED NUMBER:12047846

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,220,838		1,220,838
			1,220,838		1,220,838
Current assets
Current asset investments	5	172,834		115,610
Bank and cash balances		4,896		14,998
		177,730		130,608
Creditors: amounts falling due within one year	6	(595,237)		(506,523)
Net current liabilities			(417,507)		(375,915)
Total assets less current liabilities			803,331		844,923
Creditors: amounts falling due after more than one year	7		(45,904)		(126,749)

Net assets			757,427		718,174

Capital and reserves
Called up share capital	200	200
Profit and loss account	757,227	717,974
	757,427	718,174

Page 1


JMJLT HOLDINGS LIMITED REGISTERED NUMBER:12047846

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

L K R Lee

Director

Date: 29 September 2025

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

Page 2


JMJLT HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

JMJLT Holdings Limited 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.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3


JMJLT HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 April 2024	1,220,838
	At 31 March 2025	1,220,838

5.	Current asset investments
		2025	2024
		£	£

Listed investments	172,834	115,610
	172,834	115,610

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	71,429	71,429
Amounts owed to group undertakings	512,959	433,364
Corporation tax	9,119	-
Other creditors	1,730	1,730
	595,237	506,523

The following liabilities were secured:
	2025	2024
	£	£


Bank loans	71,429	71,429
	71,429	71,429

Details of security provided:

The bank loan and other facilities are secured by a fixed and floating charge over the company's assets.

Page 4


JMJLT HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	45,904	126,749
	45,904	126,749

The following liabilities were secured:
	2025	2024
	£	£


Bank loans	45,904	126,749
	45,904	126,749

Details of security provided:

The bank loan and other facilities are secured by a fixed and floating charge over the company's assets.

Amounts falling due within one year
Bank loans	71,429	71,429
	71,429	71,429
Amounts falling due 1-2 years
Bank loans	45,904	126,749
	45,904	126,749


	117,333	198,178

9.	Transactions with directors

At the reporting date the company owed £1,730 (2024: £1,730) to the directors. The balance can be found within creditors due within one year and no interest is being charged on this.

Page 5


JMJLT HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10.	Related party transactions
	At the reporting date the company owed £512,959 (2024: £433,364) to respective related parties. The balance can be found within creditors due within one year and no interest is being charged on this.

Page 6