REGISTERED NUMBER: 12105252 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

J M Griffin Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M T Griffin

REGISTERED OFFICE:

Devon House

Church Hill

Winchmore Hill

London

N21 1LE

REGISTERED NUMBER:

12105252 (England and Wales)

ACCOUNTANTS:

AMC FINANCE LTD

76 WINDSOR ROAD

MAIDENHEAD

BERKSHIRE

SL6 2DJ

FIXED ASSETS

Investments

4

3,527

3,527

CURRENT ASSETS

Stocks

273,414

-

Debtors

5

595,935

103,125

Cash at bank and in hand

133,920

74

1,003,269

103,199

CREDITORS

Amounts falling due within one year

6

895,871

37,031

NET CURRENT ASSETS

107,398

66,168

TOTAL ASSETS LESS CURRENT LIABILITIES

110,925

69,695

CAPITAL AND RESERVES

Called up share capital

100

2

Retained earnings

110,825

69,693

110,925

69,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 director and authorised for issue on 14 May 2026 and were signed by:

J M T Griffin - Director

1.	STATUTORY INFORMATION

J M Griffin Capital Limited 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

3,527

Additions

400

Disposals

(400

)

At 31 July 2025

3,527

NET BOOK VALUE

At 31 July 2025

3,527

At 31 July 2024

3,527

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Amounts owed by group undertakings

489,311

97,488

Other debtors

106,624

5,637

595,935

103,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

2,040

-

Amounts owed to group undertakings

76,514

-

Taxation and social security

24,496

2,452

Other creditors

792,821

34,579

895,871

37,031