IMJ EDMUNDS LIMITED


Directors	Charlie Ann Edmunds
	Ivor Michael Edmunds


Company Secretary	Charlie Ann Edmunds


Registered Address	C/O Businessvision Unit 4, Sandy Court, Ashleigh Way
	Plympton
	Plymouth
	PL7 5JX


Registered Number	05408195 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		49,626		64,104
			49,626		64,104
Current assets
Stocks	5	20,700		23,980
Debtors	6	19,156		166,674
Cash at bank and on hand		443,413		156,357
		483,269		347,011
Creditors amounts falling due within one year	7	(356,834)		(280,594)
Net current assets (liabilities)			126,435		66,417
Total assets less current liabilities			176,061		130,521
Provisions for liabilities	8		(12,407)		(16,988)
Net assets			163,654		113,533
Capital and reserves
Called up share capital			110		110
Profit and loss account			163,544		113,423
Shareholders' funds			163,654		113,533

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 7 January 2026, and are signed on its behalf by:

Ivor Michael Edmunds
Director
Registered Company No. 05408195

IMJ EDMUNDS LIMITED

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 England and Wales. 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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

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.

	Intangible assets
	Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

	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	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		5

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 24	60,000	60,000
At 30 June 25	60,000	60,000
Amortisation and impairment
At 01 July 24	60,000	60,000
At 30 June 25	60,000	60,000
Net book value
At 30 June 25	-	-
At 30 June 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 24	34,323	71,126	6,867	112,316
Additions	350	-	2,138	2,488
Disposals	(4,442)	-	-	(4,442)
At 30 June 25	30,231	71,126	9,005	110,362
Depreciation and impairment
At 01 July 24	16,962	27,871	3,379	48,212
Charge for year	3,144	10,814	1,046	15,004
On disposals	(2,480)	-	-	(2,480)
At 30 June 25	17,626	38,685	4,425	60,736
Net book value
At 30 June 25	12,605	32,441	4,580	49,626
At 30 June 24	17,361	43,255	3,488	64,104

5.	Stocks

	2025	2024
	£	£
Work in progress	12,200	21,020
Other stocks	8,500	2,960
Total	20,700	23,980

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	13,158	144,874
Other debtors	10	14,697
Prepayments and accrued income	5,988	7,103
Total	19,156	166,674

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44,586	27,442
Taxation and social security	104,130	63,570
Other creditors	208,118	189,582
Total	356,834	280,594

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	12,407	16,988
Total	12,407	16,988

9.	Related party transactions
	At the year end the company owed I Edmunds and C Edmunds, Directors, £182,993 (2024 - £159,842.)