JMS Mechanical Services (Yorkshire) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08187846 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JMS MECHANICAL SERVICES (YORKSHIRE) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr K D Summers

REGISTERED OFFICE:

22 Lower Pasture

Blaxton

DONCASTER

South Yorkshire

DN9 3RF

REGISTERED NUMBER:

08187846 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

Orion House

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

FIXED ASSETS

Tangible assets

4

14,948

16,980

CURRENT ASSETS

Stocks

5

1,123

1,074

Debtors

6

103,222

129,502

Cash at bank

69,472

47,547

173,817

178,123

CREDITORS

Amounts falling due within one year

7

51,426

87,222

NET CURRENT ASSETS

122,391

90,901

TOTAL ASSETS LESS CURRENT
LIABILITIES

137,339

107,881

CREDITORS

Amounts falling due after more than one
year

8

-

(189

)

PROVISIONS FOR LIABILITIES

9

(4,495

)

(4,062

)

NET ASSETS

132,844

103,630

CAPITAL AND RESERVES

Called up share capital

10

1

Retained earnings

11

132,843

103,629

SHAREHOLDERS' FUNDS

132,844

103,630

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 26 May 2026 and were signed by:

Mr K D Summers - Director

1.	STATUTORY INFORMATION

JMS Mechanical Services (Yorkshire) 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.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 September 2024

13,326

46,426

1,711

61,463

Additions

-

2,700

-

2,700

At 31 August 2025

13,326

49,126

1,711

64,163

DEPRECIATION

At 1 September 2024

12,400

30,851

1,232

44,483

Charge for year

231

4,343

158

4,732

At 31 August 2025

12,631

35,194

1,390

49,215

NET BOOK VALUE

At 31 August 2025

695

13,932

321

14,948

At 31 August 2024

926

15,575

479

16,980

5.

STOCKS

31.8.25

31.8.24

£

Stocks

1,123

1,074

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

91,908

114,422

Other debtors

9,600

-

VAT

-

13,493

Prepayments and accrued income

1,714

1,587

103,222

129,502

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Hire purchase contracts

-

324

Trade creditors

27,985

67,518

Tax

15,400

13,355

Social security and other taxes

1,187

2,047

VAT

4,332

-

Other creditors

297

Directors' current accounts

840

2,349

Accrued expenses

1,385

1,332

51,426

87,222

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Hire purchase contracts

-

189

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

4,495

4,062

Deferred

tax

£

Balance at 1 September 2024

4,062

Accelerated capital allowances

433

Balance at 31 August 2025

4,495

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

1

Ordinary

£1

1

11.

RESERVES

Retained

earnings

£

At 1 September 2024

103,629

Profit for the year

54,214

Dividends

(25,000

)

At 31 August 2025

132,843

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year Mr K D Summers - the sole director and 100% shareholder - charged the company £312 for use of home as office (2024 - £312).

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £25,000 (2024 - £62,000) were paid to the director .

At 31 August 2025 there was a balance owed by the company to Mr K D Summers - the sole director and 100% shareholder - of £840 (2024 - £2,349). This balance has been shown in Creditors.