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JMC-Group Ltd
Annual Report and Unaudited Financial Statements
Period from 1 June 2024 to 31 December 2024

Registration number: 08647118

JMC-Group Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

JMC-Group Ltd

Balance Sheet

31 December 2024

| Note | 2024 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 402,700 | 700
Current assets |  |  |
Debtors | 5 | 181,996 | 537,033
Cash at bank and in hand |  | 1,811 | 18
|  | 183,807 | 537,051
Creditors: Amounts falling due within one year | 6 | (662,488) | (98,437)
Net current (liabilities)/assets |  | (478,681) | 438,614
Net (liabilities)/assets |  | (75,981) | 439,314
Capital and reserves |  |  |
Called up share capital | 7 | 229 | 229
Share premium reserve |  | 44,959 | 44,959
Profit and loss account |  | (121,169) | 394,126
Shareholders' (deficit)/funds |  | (75,981) | 439,314

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 12 November 2025

......................................... Mr W H Crook Director

Company Registration Number: 08647118

JMC-Group Ltd

Notes to the Unaudited Financial Statements

Period from 1 June 2024 to 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office and principal place of business is:
Third Floor
Hangar 1
Exeter Airport
Exeter
Devon
EX5 2BA

These financial statements were authorised for issue by the director on 12 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is the parent of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts..

Going concern

At 31 December 2024 the company had net liabilities totalling £75,981. The director has considered the position and confirms the support will remain in place from associated companies. The accounts have therefore been drawn up on a going concern basis.

Revenue recognition

Turnover is the aggregate amount of revenue from management fees in relation to its subsidiaries under control.

Investments

Investments in equity shares which are not publicly traded and where the fair value can be measured reliably are initially measured at cost less impairment.

JMC-Group Ltd

Notes to the Unaudited Financial Statements

Period from 1 June 2024 to 31 December 2024

Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4 | Investments

| 2024 £ | 2024 £
Investments in subsidiaries | 402,700 | 700

Subsidiaries | £
Cost or valuation
At 1 June 2024 | 700
Additions | 402,000
At 31 December 2024 | 402,700
Provision
Carrying amount
At 31 December 2024 | 402,700
At 31 May 2024 | 700

JMC-Group Ltd

Notes to the Unaudited Financial Statements

Period from 1 June 2024 to 31 December 2024

5 | Debtors

| Note | 2024 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 24,884 | 30,484
Other debtors |  | 157,112 | 506,549
|  | 181,996 | 537,033

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2024 £
Due within one year |  |
Trade creditors | 12,788 | 32,700
Accruals and deferred income | 8,500 | 8,500
Other creditors | 641,200 | 57,237
| 662,488 | 98,437

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2024
| No. | £ | No. | £
Ordinary A share of £0.01 each | 18,856 | 188.56 | 18,856 | 188.56
Ordinary B share of £0.01 each | 4,004 | 40.04 | 4,004 | 40.04
| 22,860 | 228.60 | 22,860 | 228.60

The Ordinary B shares do not carry voting rights, or a right to share in a return of capital on liquidation.