REGISTERED NUMBER: 13132428 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

JM Group (RWB) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J P White

M J Hughes

REGISTERED OFFICE:

143 High Street

Royal Wootton Bassett

Wiltshire

SN4 7AB

REGISTERED NUMBER:

13132428 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,080,860

1,089,985

CURRENT ASSETS

Cash at bank

5,615

7,277

CREDITORS

Amounts falling due within one year

5

7,294

1,116,114

NET CURRENT LIABILITIES

(1,679

)

(1,108,837

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,079,181

(18,852

)

ACCRUALS AND DEFERRED INCOME

3,656

6,117

NET ASSETS/(LIABILITIES)

1,075,525

(24,969

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,075,425

(25,069

)

1,075,525

(24,969

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

M J Hughes - Director

J P White - Director

1.	STATUTORY INFORMATION

JM Group (RWB) 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

Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

Depreciation and residual values

Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life as follows:

Freehold building - 2% straight line basis

Improvements to property - 10% straight line basis

The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any changes is accounted for prospectively.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Totals

£

£

£

COST

At 1 February 2024

1,019,906

103,230

1,123,136

Additions

-

1,331

1,331

At 31 January 2025

1,019,906

104,561

1,124,467

DEPRECIATION

At 1 February 2024

22,760

10,391

33,151

Charge for year

-

10,456

10,456

At 31 January 2025

22,760

20,847

43,607

NET BOOK VALUE

At 31 January 2025

997,146

83,714

1,080,860

At 31 January 2024

997,146

92,839

1,089,985

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

5,963

4,006

Other creditors

1,331

1,112,108

7,294

1,116,114