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REGISTERED NUMBER: 15436903 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 January 2026

for

JJM Heating Ltd

JJM Heating Ltd (Registered number: 15436903)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JJM Heating Ltd

Company Information
for the Year Ended 31 January 2026







DIRECTORS: Mr J Miles
Mr J Maude





SECRETARY: Mr J Miles





REGISTERED OFFICE: 34 Gillett Lane
Rothwell
Leeds
West Yorkshire
LS26 0EG





REGISTERED NUMBER: 15436903 (England and Wales)





ACCOUNTANTS: SMH BCL Accountants Ltd
2, Pavilion Business Park
Royds Hall Road
Lower Wortley
Leeds
LS12 6AJ

JJM Heating Ltd (Registered number: 15436903)

Statement of Financial Position
31 January 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,765 7,484

CURRENT ASSETS
Debtors 5 14,366 2,594
Cash at bank 523 345
14,889 2,939
CREDITORS
Amounts falling due within one year 6 16,135 10,080
NET CURRENT LIABILITIES (1,246 ) (7,141 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,519 343

JJM Heating Ltd (Registered number: 15436903)

Statement of Financial Position - continued
31 January 2026

2026 2025
Notes £    £    £    £   

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 4,517 341
SHAREHOLDERS' FUNDS 4,519 343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 April 2026 and were signed on its behalf by:





Mr J Miles - Director


JJM Heating Ltd (Registered number: 15436903)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

JJM Heating Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 25% on reducing balance
Computer equipment - 33% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

JJM Heating Ltd (Registered number: 15436903)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2025 9,500 600 10,100
Additions - 274 274
At 31 January 2026 9,500 874 10,374
DEPRECIATION
At 1 February 2025 2,414 202 2,616
Charge for year 1,772 221 1,993
At 31 January 2026 4,186 423 4,609
NET BOOK VALUE
At 31 January 2026 5,314 451 5,765
At 31 January 2025 7,086 398 7,484

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 5,066 320
Other debtors 9,300 2,274
14,366 2,594

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Taxation and social security 13,966 7,313
Other creditors 2,169 2,767
16,135 10,080

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

2026 2025
£    £   
Mr J Maude
Balance outstanding at start of year 2,274 -
Amounts advanced 13,006 13,336
Amounts repaid (15,280 ) (11,062 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,274

JJM Heating Ltd (Registered number: 15436903)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr J Miles
Balance outstanding at start of year (1,326 ) -
Amounts advanced 13,006 13,336
Amounts repaid (11,680 ) (14,662 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (1,326 )

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £22,500 were paid to the directors .