REGISTERED NUMBER: 09684602 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

JMM TRADING (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J M M Catterall

REGISTERED OFFICE:

Kingsgate House

Newbury Road

Andover

Hampshire

SP10 4DU

REGISTERED NUMBER:

09684602 (England and Wales)

FIXED ASSETS

Investments

5

109,711

135,751

CURRENT ASSETS

Cash at bank

10,510

12,133

CREDITORS

Amounts falling due within one year

6

29,693

31,103

NET CURRENT LIABILITIES

(19,183

)

(18,970

)

TOTAL ASSETS LESS CURRENT LIABILITIES

90,528

116,781

PROVISIONS FOR LIABILITIES

2,918

2,721

NET ASSETS

87,610

114,060

CAPITAL AND RESERVES

Called up share capital

7

100

100

Fair value reserve

8

12,442

11,600

Retained earnings

8

75,068

102,360

SHAREHOLDERS' FUNDS

87,610

114,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 21 October 2025 and were signed by:

Mrs J M M Catterall - Director

1.	STATUTORY INFORMATION

JMM Trading (UK) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Investments

Unlisted investments are valued at closing value. The movement in fair values is recognised through the profit and loss account.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 August 2024

135,751

Disposals

(30,000

)

Revaluations

3,960

At 31 July 2025

109,711

NET BOOK VALUE

At 31 July 2025

109,711

At 31 July 2024

135,751

Cost or valuation at 31 July 2025 is represented by:

Other

investments

£

Valuation in 2022

150,000

Valuation in 2023

3,702

Valuation in 2024

(17,951

)

Valuation in 2025

(26,040

)

109,711

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

94,352

121,431

Fixed asset investments were valued on an open market basis on 31 July 2025 by Wesleyan Unit Trust Managers Ltd .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

29,693

31,103

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 August 2024

102,360

11,600

113,960

Profit for the year

1,550

1,550

Dividends

(28,000

)

(28,000

)

Revaluation transfer to fair value reserve

(1,039

)

1,039

-

Deferred tax transfer to fair value reserve

197

(197

)

-

At 31 July 2025

75,068

12,442

87,510