REGISTERED NUMBER: 13074352 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JCM FLOORING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

W S Robinson

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

13074352 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

27,772

1,625

Current assets

Stocks

16,230

14,690

Debtors

5

32,264

32,911

Cash at bank and in hand

149,065

201,458

197,559

249,059

Creditors

Amounts falling due within one year

6

160,407

206,178

Net current assets

37,152

42,881

Total assets less current liabilities

64,924

44,506

Creditors

Amounts falling due after more than one year

7

26,450

-

Net assets

38,474

44,506

Capital and reserves

Called up share capital

8

100

100

Retained earnings

38,374

44,406

Shareholders' funds

38,474

44,506

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

W S Robinson - Director

1.	Statutory information

JCM Flooring 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.

The presentation currency of the financial statements is the Pound Sterling (£) and the financial statements are rounded to the nearest whole £.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Tangible fixed assets

Motor

vehicles

£

Cost

At 1 April 2024

6,500

Additions

37,029

At 31 March 2025

43,529

Depreciation

At 1 April 2024

4,875

Charge for year

10,882

At 31 March 2025

15,757

Net book value

At 31 March 2025

27,772

At 31 March 2024

1,625

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

4,609

8,056

Other debtors

27,655

24,855

32,264

32,911

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

8,230

-

Trade creditors

32,959

61,539

Taxation and social security

103,710

137,062

Other creditors

15,508

7,577

160,407

206,178

Hire purchase contracts are secured on the assets to which they relate.

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

26,450

-

Hire purchase contracts are secured on the assets to which they relate.

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

60

Ordinary A

£1

60

100

40

Ordinary B

£1

40

-

100

100

Both Ordinary A and Ordinary B shares rank pari-passu.

9.	Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,181 (2024 - £2,066). Contributions totalling £102 (2024 - £96) were payable to the fund at the reporting date and are included in creditors

10.	Director's advances, credits and guarantees

At the balance sheet date the comany owed the director £6 (2024: £6). The loan bears no interest and has no repayment terms.

11.	Controlling party

In the opinion of the director, the company is controlled by L Collins, by virtue of the ownership of the majority of the company’s share capital.