Registered number
SC302960
J. M. MANAGEMENT & CONSULTANTS LTD
12 Forrestfield Gardens
Newton Mearns
Glasgow
Filleted Accounts
for the year ended 31 May 2025

J. M. MANAGEMENT & CONSULTANTS LTD
Registered number: | SC302960
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Cash at bank and in hand |  |  | 3,710 |  |  | 7,513
Creditors: amounts falling due within one year | 3 |  | (2,921) |  |  | (3,364)
Net current assets |  |  |  | 789 |  |  | 4,149
Total assets less current liabilities |  |  |  | 789 |  |  | 4,149
Creditors: amounts falling due after more than one year | 4 |  |  | (187) |  |  | (290)
Net assets |  |  |  | 602 |  |  | 3,859
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Income and Expenditures account |  |  |  | 502 |  |  | 3,759
Shareholders' funds |  |  |  | 602 |  |  | 3,859
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Rubina Tariq
Director
Approved by the board on 29 December 2025

J. M. MANAGEMENT & CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| 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 rendering of services.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 643 |  | 414
| Other creditors | 2,278 |  | 2,950
|  |  |  |  |  | 2,921 |  | 3,364
4 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Director's loan account | 187 |  | 290
| 298-300 Maxwell Road

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