J&M Bathrooms Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11928296 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

J&M BATHROOMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

7

DIRECTOR:

M A Semeniuk

REGISTERED OFFICE:

42a High Street

Broadstairs

Kent

CT10 1JT

REGISTERED NUMBER:

11928296 (England and Wales)

ACCOUNTANTS:

Kemps Accounting Solutions Limited

42A High Street

Broadstairs

Kent

CT10 1JT

FIXED ASSETS

Tangible assets

4

851

6,792

CURRENT ASSETS

Debtors

5

179,174

143,199

Cash at bank

4,793

1,553

183,967

144,752

CREDITORS

Amounts falling due within one year

6

155,434

113,085

NET CURRENT ASSETS

28,533

31,667

TOTAL ASSETS LESS CURRENT
LIABILITIES

29,384

38,459

CREDITORS

Amounts falling due after more than one
year

7

26,562

38,406

NET ASSETS

2,822

53

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

2,820

51

SHAREHOLDERS' FUNDS

2,822

53

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 22 April 2026 and were signed by:

M A Semeniuk - Director

1.	STATUTORY INFORMATION

J&M Bathrooms Limited 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.

Tangible fixed assets

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

Plant and machinery etc

-

25% 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.

Going concern

The accounts have been prepared on a going concern basis. The Director considers that it is appropriate to prepare the accounts on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

29,775

DEPRECIATION

At 1 May 2024

22,983

Charge for year

5,941

At 30 April 2025

28,924

NET BOOK VALUE

At 30 April 2025

851

At 30 April 2024

6,792

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Other debtors

179,174

143,199

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Bank loans and overdrafts

8,333

6,856

Hire purchase contracts

3,830

3,506

Taxation and social security

125,695

83,381

Other creditors

17,576

19,342

155,434

113,085

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.25

30.4.24

£

Bank loans

26,562

34,239

Hire purchase contracts

-

4,167

26,562

38,406

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

2

Ordinary

1

2

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

M A Semeniuk

Balance outstanding at start of year

107,316

66,510

Amounts advanced

56,239

68,095

Amounts repaid

(29,343

)

(27,289

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

134,212

107,316

Interest has been charged on the loan at the official interest rate, therefore the loan is non-beneficial.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J&M Bathrooms Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of J&M Bathrooms Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J&M Bathrooms Limited and state those matters that we have agreed to state to the director of J&M Bathrooms Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J&M Bathrooms Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J&M Bathrooms Limited. You consider that J&M Bathrooms Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J&M Bathrooms Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kemps Accounting Solutions Limited

42A High Street

Broadstairs

Kent

CT10 1JT

22 April 2026