| REGISTERED NUMBER: |
| JPM PENSIONS LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| REGISTERED NUMBER: |
| JPM PENSIONS LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| JPM PENSIONS LIMITED (REGISTERED NUMBER: 08589381) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 6 |
| JPM PENSIONS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| CHARTERED ACCOUNTANTS |
| 3 Lyttleton Court |
| Birmingham Street |
| Halesowen |
| West Midlands |
| JPM PENSIONS LIMITED (REGISTERED NUMBER: 08589381) |
| BALANCE SHEET |
| 31ST JULY 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Capital redemption reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| JPM PENSIONS LIMITED (REGISTERED NUMBER: 08589381) |
| BALANCE SHEET - continued |
| 31ST JULY 2025 |
| The financial statements were approved by the director and authorised for issue on |
| JPM PENSIONS LIMITED (REGISTERED NUMBER: 08589381) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 1. | STATUTORY INFORMATION |
| JPM Pensions Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of value added tax |
| Revenue from the supply of services is recognised when: |
| - the amount of the revenue can be measured reliably |
| - it is probable that the economic benefits associated with the transaction will flow to the entity; and |
| - the costs incurred or to be incurred in respect of the transaction can be measured reliably. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| 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. |
| 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 |
| JPM PENSIONS LIMITED (REGISTERED NUMBER: 08589381) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st August 2024 |
| Additions |
| Disposals | ( |
) |
| At 31st July 2025 |
| DEPRECIATION |
| At 1st August 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31st July 2025 |
| NET BOOK VALUE |
| At 31st July 2025 |
| At 31st July 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors | ( |
) |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| JPM PENSIONS LIMITED (REGISTERED NUMBER: 08589381) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31ST JULY 2025 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| A Ordinary | £1 | 80 | 80 |
| B Ordinary | £1 | 2 | 2 |
| C Ordinary | £1 | 2 | 2 |
| 84 | 84 |
| 9. | ULTIMATE CONTROLLING PARTY |
| The shareholdings in JPM Pensions Limited are such that no individual is able to exercise sole control over the company. |