Company Registration No. 10520530 (England and Wales)
JFDrummond Ltd
Unaudited accounts
for the year ended 31 March 2025
JFDrummond Ltd
Unaudited accounts
Contents
JFDrummond Ltd
Company Information
for the year ended 31 March 2025
Company Number
10520530 (England and Wales)
Registered Office
68 Forest Edge Road
Wareham
Dorset
BH20 7BX
England
Accountants
Brambillow Accounting Ltd
Brookhouse
Cranoe Road
Welham
Leicestershire
LE16 7UH
JFDrummond Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
3,099
9,264
Creditors: amounts falling due within one year
(7,700)
(8,957)
Net current (liabilities)/assets
(4,192)
5,724
Total assets less current liabilities
(2,407)
6,638
Provisions for liabilities
Net (liabilities)/assets
(2,743)
6,465
Called up share capital
12
12
Profit and loss account
(2,755)
6,453
Shareholders' funds
(2,743)
6,465
For the year ending 31 March 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 30 December 2025 and were signed on its behalf by
Mr J F Drummond
Director
Company Registration No. 10520530
JFDrummond Ltd
Notes to the Accounts
for the year ended 31 March 2025
JFDrummond Ltd is a private company, limited by shares, registered in England and Wales, registration number 10520530. The registered office is 68 Forest Edge Road, Wareham, Dorset, BH20 7BX, 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.
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
33% Reducing Balance
Computer equipment
33% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The accounts are presented in £.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
3,125
2,211
5,336
At 31 March 2025
3,125
3,962
7,087
At 1 April 2024
2,468
1,954
4,422
Charge for the year
217
663
880
At 31 March 2025
2,685
2,617
5,302
At 31 March 2025
440
1,345
1,785
At 31 March 2024
657
257
914
JFDrummond Ltd
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Accrued income and prepayments
409
5,417
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
6,694
7,165
Loans from directors
406
-
7
Transactions with related parties
At 31 March 2025, included within creditors is an amount of £406 (2024: £nil) which is owed by the Company to the Director. Interest is not payable on this amount and there is no fixed date for repayment.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).