JMA Design Ltd - Accounts

JMA Design Ltd
Contents Page
For the Period 18 April 2024 to 30 April 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

JMA Design Ltd Accountants' Report For the Period 18 April 2024 to 30 April 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts JMA Design Ltd for the year ended 30 April 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JMA Design Ltd for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of JMA Design Ltd , as a body, in accordance with the terms of our engagement letter dated 14 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of JMA Design Ltd and state those matters that we have agreed to state to the Board of Directors of JMA Design Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JMA Design Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that JMA Design Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit JMA Design Ltd. You consider that JMA Design Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of JMA Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 14 January 2026 1

JMA Design Ltd
Accountants' Report
For the Period 18 April 2024 to 30 April 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts JMA Design Ltd for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JMA Design Ltd for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of JMA Design Ltd , as a body, in accordance with the terms of our engagement letter dated 14 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of JMA Design Ltd and state those matters that we have agreed to state to the Board of Directors of JMA Design Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JMA Design Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that JMA Design Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit JMA Design Ltd. You consider that JMA Design Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of JMA Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
14 January 2026

1

JMA Design Ltd
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	853
		853
Current assets
Debtors		29,005
Cash at bank and in hand		17,303
		46,308
Creditors: amount falling due within one year		(20,595)
Net current assets		25,713

Total assets less current liabilities		26,566
Provisions for liabilities		(162)
Net assets		26,404

Capital and reserves
Called up share capital	4	12
Profit and loss account		26,392
Shareholders' funds		26,404

For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 January 2026 and were signed by:

-------------------------------
Joseph Samuel Mayoh
Director

2

JMA Design Ltd
Notes to the Abridged Financial Statements
For the Period 18 April 2024 to 30 April 2025

General Information

JMA Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 15658790, registration address Universal Square, Devonshire Street North, Manchester, M12 6JH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25 Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 18 April 2024	-	-
Additions	1,138	1,138
Disposals	-	-
At 30 April 2025	1,138	1,138
Depreciation
At 18 April 2024	-	-
Charge for period	285	285
On disposals	-	-
At 30 April 2025	285	285
Net book values
Closing balance as at 30 April 2025	853	853
Opening balance as at 18 April 2024	-	-

4.

Share Capital

Allotted, called up and fully paid	2025 £
12 Ordinary shares of £1.00 each	12
	12

3


Registered Number: 15658790
England and Wales
JMA DESIGN LTD

Abridged Accounts

Period of accounts Start date: 18 April 2024 End date: 30 April 2025