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Company Registration No. 06226661 (England and Wales)
JMAC Consulting Limited Unaudited accounts for the year ended 30 April 2025
JMAC Consulting Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JMAC Consulting Limited Company Information for the year ended 30 April 2025
Director
M Mahesan
Secretary
C Mahesan
Company Number
06226661 (England and Wales)
Registered Office
7 Brangwyn Avenue Brighton BN1 8XH England
Accountants
G Schulz and Company Ltd Chartered Management Accountants G W Schulz FCMA CGMA 3 Lane Close Broadbridge Heath Horsham RH12 3UF
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JMAC Consulting Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
6,015
27,772
Creditors: amounts falling due within one year
4
(275)
(16,855)
Net current assets
5,740
10,917
Net assets
5,740
10,917
Capital and reserves
Called up share capital
100
100
Profit and loss account
5,640
10,817
Shareholders' funds
5,740
10,917
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 January 2026 and were signed on its behalf by
M Mahesan Director Company Registration No. 06226661
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JMAC Consulting Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
JMAC Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 06226661. The registered office is 7 Brangwyn Avenue, Brighton, BN1 8XH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
5,746
Taxes and social security
-
10,579
Loans from directors
-
280
Accruals
275
250
275
16,855
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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