1 September 2024 v2026.16.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBPSC4313962024-09-012025-08-31SC4313962025-08-31SC4313962024-08-31SC431396core:WithinOneYear2025-08-31SC431396core:WithinOneYear2024-08-31SC431396bus:RegisteredOffice2024-09-012025-08-31SC4313962023-09-012024-08-31SC431396bus:Director12024-09-012025-08-31SC43139612024-09-012025-08-31SC431396countries:Scotland2024-09-012025-08-31SC431396bus:AuditExemptWithAccountantsReport2024-09-012025-08-31SC431396bus:PrivateLimitedCompanyLtd2024-09-012025-08-31SC431396bus:Micro-entities2024-09-012025-08-31SC431396bus:FullAccounts2024-09-012025-08-31
Company registration number:
SC431396
J.M. Diving Services Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2025
J.M. Diving Services Limited
Statement of Financial Position
31 August 2025
20252024
££
Fixed assets
165
 
221
 
   
Current assets
28,858
 
26,449
 
Creditors: amounts falling due within one year
(3,201
 )
(3,201
 )
Net current assets
25,657
 
23,248
 
Total assets less current liabilities
25,822
 
23,469
 
Accruals and deferred income
(962
 )
(675
 )
Net assets
24,860
 
22,794
 
   
Capital and reserves
24,860
 
22,794
 

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
2a New Dock Lane
,
Custom House Place
,
Greenock
,
Renfrewshire
,
PA15 1EJ
, .

2 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

3 Director's advances, credit and guarantees

At 31st August 2024, the director owed the company the sum of £675.During the financial year repayments of £675 were made and further advances of £20,111 were made.
At 31st August 2025, Mr. McCafferty owed the company the sum of £20,111.
This loan was fully repaid on 28th April 2026.
For the year ending
31 August 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
21 January 2026
, and are signed on behalf of the board by:
Mr J Mccafferty
Director
Company registration number:
SC431396