Company Registration No. 08186700 (England and Wales)
J D Lumb Consultancy Limited
Unaudited accounts
for the year ended 31 August 2025
J D Lumb Consultancy Limited
Unaudited accounts
Contents
J D Lumb Consultancy Limited
Company Information
for the year ended 31 August 2025
Director
Joshua David Lumb
Company Number
08186700 (England and Wales)
Registered Office
64 Central Park
Halifax
W Yorks
HX1 2BT
England
Accountants
SJM Accounting Services
51 Wilmslow Road
Cheadle
Stockport
Cheshire
SK8 1HG
J D Lumb Consultancy Limited
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
203
359
Creditors: amounts falling due within one year
(579)
(579)
Net current assets
1,015
1,171
Called up share capital
1
1
Profit and loss account
1,097
1,253
Shareholders' funds
1,098
1,254
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 23 December 2025 and were signed on its behalf by
Joshua David Lumb
Director
Company Registration No. 08186700
J D Lumb Consultancy Limited
Notes to the Accounts
for the year ended 31 August 2025
J D Lumb Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 08186700. The registered office is 64 Central Park, Halifax, W Yorks, HX1 2BT, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
33% straight line
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Computer equipment
J D Lumb Consultancy Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Investments
Subsidiary undertakings
Valuation at 1 September 2024
83
Valuation at 31 August 2025
83
The company holds 100% of the ordinary share capital of JD Lumb Consultancy (Ireland) Limited, a company incorporated in Ireland.
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Loans from directors
171
171
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1
1
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).