Company Registration No. 10678134 (England and Wales)
JMNL TRADING LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Pages For Filing With Registrar
JMNL TRADING LIMITED
Company Information
Director
J.M.N. Lewis
Secretary
J.M.N. Lewis
Company number
10678134
Registered office
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
Accountants
Nicholas Hall,
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
JMNL TRADING LIMITED
Contents
Page
Accountants' Report
1
Balance Sheet
2 - 3
Notes To The Financial Statements
4 - 5
JMNL TRADING LIMITED
Accountants' Report To The Director On The Preparation Of The Unaudited Statutory Financial Statements Of Jmnl Trading Limited For The Year Ended 31 March 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JMNL Trading Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of JMNL Trading Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JMNL Trading Limited and state those matters that we have agreed to state to the Board of Directors of JMNL Trading Limited, as a body, in this report in accordance with technical guidelines. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JMNL Trading Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that JMNL Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of JMNL Trading Limited. You consider that JMNL Trading Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JMNL Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Nicholas Hall Accounting Limited
____________________________
Nicholas Hall Accounting Limited
7, Johnston Road,
Woodford Green,
Essex,
IG8 0XA
24 September 2025
JMNL TRADING LIMITED
Balance Sheet
As At 31 March 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
2
3,298
3,298
Cash At Bank And In Hand
8
8
3,306
3,306
Creditors: amounts falling due within one year
3
(1,077)
(1,077)
Net current assets
2,229
2,229
Capital and reserves
Called Up Share Capital
4
1,000
1,000
Profit And Loss Reserves
1,229
1,229
Total equity
2,229
2,229

In accordance with section 444 of the Companies Act 2006 all of the members of the company have consented to the preparation of filleted financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (S.I. 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

JMNL TRADING LIMITED
Balance Sheet (Continued)
As At 31 March 2025
31 March 2025
- 3 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 24 September 2025
J.M.N. Lewis
_______________________
J.M.N. Lewis
Director
Company Registration No. 10678134
JMNL TRADING LIMITED
Notes To The Financial Statements
For The Year Ended 31 March 2025
- 4 -
1
Accounting policies
Company information

JMNL Trading Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7, Johnston Road, Woodford Green, Essex, IG8 0XA

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

JMNL TRADING LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 March 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including Creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other Debtors
3,298
3,298
3
Creditors: amounts falling due within one year
2025
2024
£
£
Other Creditors
1,077
1,077
4
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1,000 Ordinary Shares of £1 each
1,000
1,000
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