J_M_Decorators_Ltd_31_Mar_2026_companies_house_set_of

Company registration number:

08952690

J M Decorators Ltd

Unaudited Filleted Financial Statements for the year ended

31 March 2026

J M Decorators Ltd

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of J M Decorators Ltd

Year ended

31 March 2026

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 Decorators Ltd

for the year ended

31 March 2026

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

J M Decorators Ltd

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

of

J M Decorators Ltd

and state those matters that we have agreed to state to the Board of Directors of

J M Decorators Ltd

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

J M Decorators Ltd

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

J M Decorators Ltd

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 Decorators Ltd

. You consider that

J M Decorators Ltd

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 Decorators Ltd. 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.

A&C Chartered Accountants

Marsland Chambers

1a Marsland Road

Sale Moor

Cheshire

M33 3HP

United Kingdom

J M Decorators Ltd

Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	12		16
Current assets
Debtors	6	14,380		12,703
Cash at bank and in hand		6,224		3,525
		20,604		16,228
Creditors: amounts falling due within one year	7	(8,490	)	(15,279	)
Net current assets		12,114		949
Total assets less current liabilities		12,126		965
Creditors: amounts falling due after more than one year	8	-		(829	)
Net assets		12,126		136
Capital and reserves
Called up share capital		100		100
Profit and loss account		12,026		36
Shareholders funds		12,126		136

For the year ending

31 March 2026

, 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 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.

These

financial statements

were approved by the board of directors and authorised for issue on

7 May 2026

, and are signed on behalf of the board by:

J Mcloughlin

Director

Company registration number:

08952690

J M Decorators Ltd

Notes to the Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Marsland Chambers

,

1a Marsland Road

,

Sale Moor

,

Cheshire

,

M33 3HP

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment

25% reducing balance

4 Average number of employees

The average number of persons employed by the company during the year was

1

(2025:

2.00

).

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 April 2025 and 31 March 2026	375
Depreciation
At 1 April 2025	359
Charge	4
At 31 March 2026	363
Carrying amount
At 31 March 2026	12
At 31 March 2025	16

6 Debtors

	2026	2025
	£	£
Trade debtors	13,685	8,333
Other debtors	695	4,370
	14,380	12,703

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	830	5,023
Trade creditors	-	34
Taxation and social security	7,638	10,222
Other creditors	22	-
	8,490	15,279

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	-		829

9 Director's advances, credit and guarantees

The following advances and credits to director J McLoughlin subsisted during the years ended 31 March 2025 and 31 March 2026:

Year ended 31 March 2025

Balance at 01/04/2024: £2,855 owed to the company.

£1,064 was repaid to the company in the year.

Balance at 31/03/2025: £1,791 owed to the company.

Year ended 31 March 2026

Balance at 01/04/2025: £1,791 owed to the company.

£1,813 was repaid to the company in the year.

Balance at 31/03/2026: £22 owed to the director.

The above loan is unsecured, interest free and repayable on demand.

10 Controlling party

During the year ended 31/03/2026, the director, J McLoughlin controlled the company by virtue of a controlling interest of 100% of the issued ordinary share capital.