JJMC LIMITED


Director	MIDGLEY, Neil Andrew


Registered Address	257 Woodlands Road
	Batley
	WF17 0QW


Registered Number	15974774 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		15,824
			15,824
Current assets
Debtors	4	15,076
Cash at bank and on hand		19,131
		34,207
Creditors amounts falling due within one year	5	(27,300)
Net current assets (liabilities)			6,907
Total assets less current liabilities			22,731
Creditors amounts falling due after one year	6		(8,633)
Provisions for liabilities	7		(3,008)
Net assets			11,090
Capital and reserves
Called up share capital			100
Profit and loss account			10,990
Shareholders' funds			11,090

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 April 2026, and are signed on its behalf by:

MIDGLEY, Neil Andrew
Director
Registered Company No. 15974774

JJMC LIMITED

Notes to the Financial Statements
for the period ended 30 September 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current 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.

Current 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.

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.

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


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
Additions	5,850	14,000	19,850
At 30 September 25	5,850	14,000	19,850
Depreciation and impairment
Charge for year	818	3,208	4,026
At 30 September 25	818	3,208	4,026
Net book value
At 30 September 25	5,032	10,792	15,824
At 23 September 24	-	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	15,000
	Prepayments and accrued income	76
	Total	15,076

5.	Creditors: amounts due within one year

		2025
		£
	Bank borrowings and overdrafts	2,800
	Taxation and social security	2,449
	Other creditors	20,861
	Accrued liabilities and deferred income	1,190
	Total	27,300

6.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	8,633
	Total	8,633

7.	Provisions for liabilities

		2025
		£
	Net deferred tax liability (asset)	3,008
	Total	3,008

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £20,861. The loans were interest free, with no fixed date for repayment.