REGISTERED NUMBER: 09746861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JME CONSTRUCTION (EA) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J W E Murdin

REGISTERED OFFICE:

Unit 11 Kirkley Business Park

Horn Hill

Lowestoft

NR33 0PX

REGISTERED NUMBER:

09746861 (England and Wales)

ACCOUNTANTS:

Juler Tooke

Lothing House

Quay View Business Park

Barnards Way

Lowestoft

Suffolk

NR32 2HD

FIXED ASSETS

Tangible assets

4

293,728

275,363

CURRENT ASSETS

Stocks

8,200

187,690

Debtors

5

390,113

291,412

Cash at bank

456,474

89,262

854,787

568,364

CREDITORS

Amounts falling due within one year

6

(278,788

)

(260,805

)

NET CURRENT ASSETS

575,999

307,559

TOTAL ASSETS LESS CURRENT LIABILITIES

869,727

582,922

CREDITORS

Amounts falling due after more than one year

7

(95,224

)

(179,190

)

PROVISIONS FOR LIABILITIES

(73,432

)

-

NET ASSETS

701,071

403,732

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

701,070

403,731

701,071

403,732

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 21 May 2026 and were signed by:

J W E Murdin - Director

1.	STATUTORY INFORMATION

JME Construction (EA) 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.

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.

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

machinery

etc

£

COST

At 1 September 2024

463,513

Additions

78,988

At 31 August 2025

542,501

DEPRECIATION

At 1 September 2024

188,150

Charge for year

60,623

At 31 August 2025

248,773

NET BOOK VALUE

At 31 August 2025

293,728

At 31 August 2024

275,363

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

134,056

170,471

Other debtors

256,057

120,941

390,113

291,412

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

13,794

Trade creditors

83,096

152,951

Taxation and social security

195,692

58,498

Other creditors

-

35,562

278,788

260,805

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

20,008

76,158

Hire purchase contracts

75,216

103,032

95,224

179,190

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £50,000 (2024 - £110,830) were paid to the director .

The company operates a loan account with the director and the balance at 31st August 2025 was £185,336 overdrawn. Interest has been charged at the HMRC specified rates.

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr J Murdin as holder of the share capital throughout the current and previous year.