Company registration number 10295302 (England and Wales)
JJNMR Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Pages For Filing With Registrar
Pinnick Lewis LLP
Chartered Certified Accountants
Handel House
95 High Street
Edgware
HA8 7DB
JJNMR Limited
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JJNMR Limited
BALANCE SHEET
As At 31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,286
609
Current assets
Debtors
4
41,360
57,200
Cash at bank and in hand
107,009
105,228
148,369
162,428
Creditors: amounts falling due within one year
5
(80,421)
(13,636)
Net current assets
67,948
148,792
Net assets
69,234
149,401
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
69,233
149,400
Total equity
69,234
149,401

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 14 April 2026
Mr J A Nathan
Director
Company registration number 10295302 (England and Wales)
JJNMR Limited
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2025
- 2 -
1
Accounting policies
Company information

JJNMR Limited is a private company limited by shares incorporated in England and Wales. The registered office is 64 Nicoll Way, Borehamwood, Herts, WD6 2PS.

1.1
Accounting convention

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

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:

Plant and equipment
15% Straight Line Method
Fixtures and fittings
20% Reducing balance
1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

JJNMR Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Taxation

The tax expense represents the tax currently payable.

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.

2
Employees

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

2025
2024
Number
Number
Total
1
1
JJNMR Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
2,369
Additions
978
At 31 July 2025
3,347
Depreciation and impairment
At 1 August 2024
1,760
Depreciation charged in the year
301
At 31 July 2025
2,061
Carrying amount
At 31 July 2025
1,286
At 31 July 2024
609
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
41,360
57,200
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
9,419
8,142
Other taxation and social security
95
40
Other creditors
70,907
5,454
80,421
13,636
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