Company registration number SC328266 (Scotland)
JML INSTRUMENTATION ENGINEERING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
JML INSTRUMENTATION ENGINEERING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JML INSTRUMENTATION ENGINEERING LTD
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
1,787
4,419
Cash at bank and in hand
29,651
10,177
31,438
14,596
Creditors: amounts falling due within one year
5
(11,386)
(14,157)
Net current assets
20,052
439
Capital and reserves
Called up share capital
6
3
3
Profit and loss reserves
20,049
436
Total equity
20,052
439

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 February 2026 and are signed on its behalf by:
J M Lauder
Director
Company registration number SC328266 (Scotland)
JML INSTRUMENTATION ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

JML Instrumentation Engineering Ltd is a private company limited by shares incorporated in Scotland. The registered office is 18 Larch Grove, Stenhousemuir, Larbert, United Kingdom, FK5 4DT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

JML INSTRUMENTATION ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Computers
£
Cost
At 1 August 2024 and 31 July 2025
1,932
Depreciation and impairment
At 1 August 2024 and 31 July 2025
1,932
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,454
Corporation tax recoverable
1,787
2,089
Other debtors
-
0
876
1,787
4,419
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
6,890
8,930
Other taxation and social security
45
45
Other creditors
4,451
5,182
11,386
14,157
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3
3
3
3
JML INSTRUMENTATION ENGINEERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
6
Called up share capital
(Continued)
- 4 -
2025-07-31 2024-08-01 false false false 25 February 2026 CCH Software CCH Accounts Production 2025.300 The principal activity of the company continued to be that of engineering.
Mr J M Lauder Mrs L S Lauder SC328266 2024-08-01 2025-07-31 SC328266 2025-07-31 SC328266 2024-07-31 SC328266 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 SC328266 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 SC328266 core:CurrentFinancialInstruments 2025-07-31 SC328266 core:CurrentFinancialInstruments 2024-07-31 SC328266 core:ShareCapital 2025-07-31 SC328266 core:ShareCapital 2024-07-31 SC328266 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC328266 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC328266 core:ShareCapitalOrdinaryShareClass2 2025-07-31 SC328266 core:ShareCapitalOrdinaryShareClass2 2024-07-31 SC328266 bus:Director1 2024-08-01 2025-07-31 SC328266 core:ComputerEquipment 2024-08-01 2025-07-31 SC328266 2023-08-01 2024-07-31 SC328266 core:ComputerEquipment 2024-07-31 SC328266 core:ComputerEquipment 2025-07-31 SC328266 core:ComputerEquipment 2024-07-31 SC328266 bus:OrdinaryShareClass2 2024-08-01 2025-07-31 SC328266 bus:OrdinaryShareClass2 2025-07-31 SC328266 bus:OrdinaryShareClass2 2024-07-31 SC328266 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC328266 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC328266 bus:FRS102 2024-08-01 2025-07-31 SC328266 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC328266 bus:Director2 2024-08-01 2025-07-31 SC328266 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP