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Company Registration No. 11014439 (England and Wales)
JM Autos (Taunton) Ltd Unaudited accounts for the year ended 30 September 2025
JM Autos (Taunton) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JM Autos (Taunton) Ltd Company Information for the year ended 30 September 2025
Director
Mr JWE Marshall
Company Number
11014439 (England and Wales)
Registered Office
Unit 2, Fideoak Mill Bishops Hull Taunton TA4 1AF
Accountants
JD Accountants (South West) Ltd Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
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JM Autos (Taunton) Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
11,700
11,700
Tangible assets
5
77,630
87,912
89,330
99,612
Current assets
Inventories
3,250
6,500
Debtors
6
62,698
55,800
Cash at bank and in hand
26,316
10,205
92,264
72,505
Creditors: amounts falling due within one year
7
(70,895)
(83,887)
Net current assets/(liabilities)
21,369
(11,382)
Total assets less current liabilities
110,699
88,230
Creditors: amounts falling due after more than one year
8
(26,235)
(43,835)
Provisions for liabilities
Deferred tax
(15,507)
(18,926)
Net assets
68,957
25,469
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
68,857
25,369
Shareholders' funds
68,957
25,469
For the year ending 30 September 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 28 February 2026 and were signed on its behalf by
Mr JWE Marshall Director Company Registration No. 11014439
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JM Autos (Taunton) Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
JM Autos (Taunton) Ltd is a private company, limited by shares, registered in England and Wales, registration number 11014439. The registered office is Unit 2, Fideoak Mill, Bishops Hull, Taunton, TA4 1AF.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
11,700
At 30 September 2025
11,700
Amortisation
At 1 October 2024
-
At 30 September 2025
-
Net book value
At 30 September 2025
11,700
At 30 September 2024
11,700
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JM Autos (Taunton) Ltd Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
108,387
79,736
16,373
204,496
Additions
1,200
8,208
2,583
11,991
At 30 September 2025
109,587
87,944
18,956
216,487
Depreciation
At 1 October 2024
65,096
42,109
9,379
116,584
Charge for the year
8,898
11,459
1,916
22,273
At 30 September 2025
73,994
53,568
11,295
138,857
Net book value
At 30 September 2025
35,593
34,376
7,661
77,630
At 30 September 2024
43,291
37,627
6,994
87,912
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
14,061
1,368
Other debtors
48,637
54,432
62,698
55,800
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
11,672
14,015
Obligations under finance leases and hire purchase contracts
7,601
7,601
Trade creditors
29,279
42,402
Taxes and social security
21,303
18,829
Accruals
1,040
1,040
70,895
83,887
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
11,667
21,667
Obligations under finance leases and hire purchase contracts
14,568
22,168
26,235
43,835
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
- 6 -
JM Autos (Taunton) Ltd Notes to the Accounts for the year ended 30 September 2025
10
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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