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JMS CAR PARTS LTD

Registered Number
SC736462
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2025

JMS CAR PARTS LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Mindaugas Stanslovas
| Justina Stansloviene

Registered Address | 48 Cleish Gardens
| Kirkcaldy
| KY2 6AB

Registered Number | SC736462 (Scotland)

JMS CAR PARTS LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 11,441 |  |  |  | 15,551
|  |  |  | 11,441 |  |  |  | 15,551
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 28,855 |  |  |  | 21,323 |  |
Cash at bank and on hand |  | 127,513 |  |  |  | 161,510 |  |
|  | 156,368 |  |  |  | 182,833 |  |
Creditors amounts falling due within one year | 5 | (70,366) |  |  |  | (125,365) |  |
Net current assets (liabilities) |  |  |  | 86,002 |  |  |  | 57,468
Total assets less current liabilities |  |  |  | 97,443 |  |  |  | 73,019
Provisions for liabilities |  |  |  | (2,781) |  |  |  | (3,743)
Net assets |  |  |  | 94,662 |  |  |  | 69,276
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  | 94,642 |  |  |  | 69,256
Shareholders' funds |  |  |  | 94,662 |  |  |  | 69,276

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:
Justina Stansloviene Director Registered Company No. SC736462

JMS CAR PARTS LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 14,295 |  | 4,715 |  | 2,498 |  | 21,508
| Additions | 4,737 |  | - |  | 209 |  | 4,946
| Disposals | (6,236) |  | - |  | - |  | (6,236)
| At 30 June 25 | 12,796 |  | 4,715 |  | 2,707 |  | 20,218
| Depreciation and impairment
| At 01 July 24 | 2,995 |  | 2,063 |  | 899 |  | 5,957
| Charge for year | 3,407 |  | 663 |  | 862 |  | 4,932
| On disposals | (2,112) |  | - |  | - |  | (2,112)
| At 30 June 25 | 4,290 |  | 2,726 |  | 1,761 |  | 8,777
| Net book value
| At 30 June 25 | 8,506 |  | 1,989 |  | 946 |  | 11,441
| At 30 June 24 | 11,300 |  | 2,652 |  | 1,599 |  | 15,551

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 9,330
| Other debtors | 21,087 |  | 11,467
| Prepayments and accrued income | 7,768 |  | 526
| Total | 28,855 |  | 21,323

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 337
| Bank borrowings and overdrafts | 50 |  | -
| Taxation and social security | 41,603 |  | 37,442
| Other creditors | 27,563 |  | 86,351
| Accrued liabilities and deferred income | 1,150 |  | 1,235
| Total | 70,366 |  | 125,365