REGISTERED NUMBER: 08802584 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JLMS MANAGEMENT LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr J S Welsh

Registered office:

46 Leigh Road

Eastleigh

Hampshire

SO50 9DT

Registered number:

08802584 (England and Wales)

Accountants:

M Squared Accounting Ltd

Botley Mills

Mill Hill

Botley

Southampton

Hampshire

SO30 2GB

Fixed assets

Intangible assets

4

-

2,000

Tangible assets

5

2,710

3,248

2,710

5,248

Current assets

Debtors

6

29,834

27,289

Cash at bank

198,123

215,152

227,957

242,441

Creditors

Amounts falling due within one year

7

117,966

118,589

Net current assets

109,991

123,852

Total assets less current liabilities

112,701

129,100

Creditors

Amounts falling due after more than one year

8

25,000

30,000

Net assets

87,701

99,100

Capital and reserves

Called up share capital

1

1

Retained earnings

87,700

99,099

87,701

99,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 March 2026 and were signed by:

Mr J S Welsh - Director

1.	STATUTORY INFORMATION

JLMS Management Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

8,000

Charge for year

2,000

At 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

2,000

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

11,420

Additions

1,797

At 31 August 2025

13,217

DEPRECIATION

At 1 September 2024

8,172

Charge for year

2,335

At 31 August 2025

10,507

NET BOOK VALUE

At 31 August 2025

2,710

At 31 August 2024

3,248

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,495

15,211

Other debtors

11,339

12,078

29,834

27,289

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

25,196

36,653

Taxation and social security

-

5,568

Other creditors

87,770

71,368

117,966

118,589

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

25,000

30,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,000

10,000

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr J S Welsh.