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REGISTERED NUMBER: 11940953 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

JPM MECHANICAL DESIGN LIMITED

JPM MECHANICAL DESIGN LIMITED (REGISTERED NUMBER: 11940953) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| JPM MECHANICAL DESIGN LIMITED |

COMPANY INFORMATION

For The Year Ended 30 April 2025

| DIRECTORS: | K C Morehen

| J P Morehen

| REGISTERED OFFICE: | 4 Office Village

| Forder Way

| Cygnet Park

| Hampton

| Cambridgeshire

| PE7 8GX

| REGISTERED NUMBER: | 11940953 (England and Wales)

| ACCOUNTANTS: | TC CH Limited

| 4 Office Village

| Forder Way

| Cygnet Park, Hampton

| Peterborough

| Cambridgeshire

| PE7 8GX

JPM MECHANICAL DESIGN LIMITED (REGISTERED NUMBER: 11940953) |

STATEMENT OF FINANCIAL POSITION

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,730 |  | 3,976 |  |

CURRENT ASSETS

Cash at bank | 16,314 |  | 5,920 |  |

CREDITORS

Amounts falling due within one year | 5 | 11,002 |  | 4,206 |  |

NET CURRENT ASSETS | 5,312 |  | 1,714 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,042 |  | 5,690 |  |

PROVISIONS FOR LIABILITIES | 6 | 933 |  | 755 |  |

NET ASSETS | 8,109 |  | 4,935 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 8 | 8,108 |  | 4,934 |  |

SHAREHOLDERS' FUNDS | 8,109 |  | 4,935 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2025 and were signed on its behalf by:

J P Morehen - Director

JPM MECHANICAL DESIGN LIMITED (REGISTERED NUMBER: 11940953) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| JPM Mechanical Design Limited 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 (£).

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.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and

| assumptions that affect the amounts reported. These estimates and judgements are continually

| reviewed and are based on experience and other factors, including expectations of future events that

| are believed to be reasonable under the circumstances.

| No significant judgements (apart from those involving estimations) have been made by management

| in the process of applying the entity's accounting policies and preparing these financial statements.

| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely

| equal the related actual outcome. There have been no key assumptions or other sources of estimation

| uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of

| assets and liabilities within the next financial year.

| 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.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

JPM MECHANICAL DESIGN LIMITED (REGISTERED NUMBER: 11940953) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Debtors

| Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 5,337 |  | 5,376 |  | 10,713 |  |

| Additions | - |  | 998 |  | 998 |  |

| At 30 April 2025 | 5,337 |  | 6,374 |  | 11,711 |  |

| DEPRECIATION

| At 1 May 2024 | 2,974 |  | 3,763 |  | 6,737 |  |

| Charge for year | 591 |  | 653 |  | 1,244 |  |

| At 30 April 2025 | 3,565 |  | 4,416 |  | 7,981 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,772 |  | 1,958 |  | 3,730 |  |

| At 30 April 2024 | 2,363 |  | 1,613 |  | 3,976 |  |

JPM MECHANICAL DESIGN LIMITED (REGISTERED NUMBER: 11940953) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 April 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 2,486 |  | 1,094 |  |

| Directors' current accounts | 7,257 |  | 1,582 |  |

| Accrued expenses | 1,259 |  | 1,530 |  |

11,002 |  | 4,206 |  |

6. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 933 |  | 755 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 755 |  |

| Provided during year | 178 |  |

| Balance at 30 April 2025 | 933 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1p | 1 |  | 1 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 4,934 |  |

| Profit for the year | 10,174 |  |

| Dividends | (7,000 | ) |

| At 30 April 2025 | 8,108 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within other creditors at 30 April 2025, is an amount of £7,256 owed to the Directors (2024: £1,582). This loan is unsecured, interest free and repayable on demand.

10. | ULTIMATE CONTROLLING PARTY

| The company is controlled by K Morehen by virtue of her shareholding.