1 February 2024 false No description of principal activity Taxfiler 2024.6 SC685767business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC6857672024-01-31 SC6857672024-02-012025-01-31 SC685767business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 SC685767business:FilletedAccounts2024-02-012025-01-31 SC6857672025-01-31 SC685767business:Director12024-02-012025-01-31 SC685767business:Director22024-02-012025-01-31 SC6857672024-01-31 SC685767core:WithinOneYear2025-01-31 SC685767core:WithinOneYear2024-01-31 SC685767core:AfterOneYear2025-01-31 SC685767core:AfterOneYear2024-01-31 SC685767core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC685767core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC685767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC685767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC685767core:PreviouslyStatedAmount2025-01-31 SC685767core:PreviouslyStatedAmount2024-01-31 SC685767business:SmallEntities2024-02-012025-01-31 SC685767countries:Scotland2024-02-012025-01-31 SC685767core:PlantMachinery2024-02-012025-01-31 SC685767core:ComputerEquipment2024-02-012025-01-31 SC685767core:PlantMachinery2024-01-31 SC685767core:ComputerEquipment2024-01-31 SC685767core:PlantMachinery2025-01-31 SC685767core:ComputerEquipment2025-01-31 SC685767core:AdditionsToInvestments2025-01-31 SC6857672023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC685767 (Scotland)
JJMM LOGISTICS LIMITED Unaudited accounts for the year ended 31 January 2025
JJMM LOGISTICS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JJMM LOGISTICS LIMITED Company Information for the year ended 31 January 2025
Directors
MARCIN PANAS MICHAL ZYMELKA
Company Number
SC685767 (Scotland)
Accountants
Athena Accountancy Ltd 235 Bushbury Lane Wolverhampton West Midlands WV10 9TY
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JJMM LOGISTICS LIMITED Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
351,377 
300,381 
Investments
5
11,600 
- 
362,977 
300,381 
Current assets
Debtors
6
248,101 
410,996 
Cash at bank and in hand
474,805 
409,261 
722,906 
820,257 
Creditors: amounts falling due within one year
7
(147,463)
(251,639)
Net current assets
575,443 
568,618 
Total assets less current liabilities
938,420 
868,999 
Creditors: amounts falling due after more than one year
8
(21,516)
(44,242)
Net assets
916,904 
824,757 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
916,902 
824,755 
Shareholders' funds
916,904 
824,757 
For the year ending 31 January 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
MARCIN PANAS Director Company Registration No. SC685767
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JJMM LOGISTICS LIMITED Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
JJMM LOGISTICS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC685767.
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance
Computer equipment
18% reducing balance
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JJMM LOGISTICS LIMITED Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
419,850 
3,095 
422,945 
Additions
260,317 
- 
260,317 
Disposals
(156,568)
- 
(156,568)
At 31 January 2025
523,599 
3,095 
526,694 
Depreciation
At 1 February 2024
121,764 
800 
122,564 
Charge for the year
76,627 
504 
77,131 
On disposals
(24,378)
- 
(24,378)
At 31 January 2025
174,013 
1,304 
175,317 
Net book value
At 31 January 2025
349,586 
1,791 
351,377 
At 31 January 2024
298,086 
2,295 
300,381 
5
Investments
Other investments 
£ 
Valuation at 1 February 2024
- 
Additions
11,600 
Valuation at 31 January 2025
11,600 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
225,213 
389,147 
Accrued income and prepayments
20,332 
12,831 
Other debtors
2,556 
9,018 
248,101 
410,996 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
75,176 
32,954 
Obligations under finance leases and hire purchase contracts
20,864 
18,383 
Trade creditors
- 
58,095 
Taxes and social security
12,093 
32,841 
Other creditors
2,488 
3,807 
Loans from directors
36,842 
105,559 
147,463 
251,639 
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JJMM LOGISTICS LIMITED Notes to the Accounts for the year ended 31 January 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
21,516 
44,242 
9
Average number of employees
During the year the average number of employees was 6 (2024: 4).
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