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Registration number: 03265803

Jay Emm Limited
Unaudited Filleted Financial Statements
for the Period from 1 November 2025 to 30 April 2026

Jay Emm Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Jay Emm Limited

Company Information

Directors | A Murphy R Pleeth

Registered office | The Embankment Business Park Vale Road Heaton Mersey Heaton Mersey Stockport SK4 3GN

Bankers | Royal Bank of Scotland 56 Chestergate Macclesfield SK11 6BA

Accountants | McKellens Chartered Accountants 11 Riverview The Embankment Business Park Vale Road Heaton Mersey Stockport SK4 3GN

Jay Emm Limited

(Registration number: 03265803)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 143,433
Current assets |  |  |
Debtors | 5 | - | 210
Cash at bank and in hand |  | 386,695 | 211,758
|  | 386,695 | 211,968
Creditors: Amounts falling due within one year | 6 | (24,224) | (3,550)
Net current assets |  | 362,471 | 208,418
Total assets less current liabilities |  | 362,471 | 351,851
Provisions for liabilities |  | - | (10,308)
Net assets |  | 362,471 | 341,543
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Revaluation reserve |  | - | 82,992
Retained earnings |  | 362,371 | 258,451
Shareholders' funds |  | 362,471 | 341,543

For the financial period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 June 2026 and signed on its behalf by:

......................................... A Murphy Director |  |

Jay Emm Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2025 to 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Embankment Business Park
Vale Road
Heaton Mersey
Heaton Mersey
Stockport
SK4 3GN

These financial statements were authorised for issue by the Board on 4 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jay Emm Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2025 to 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, Fittings and Equipment | 25% pa on a reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Jay Emm Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2025 to 30 April 2026

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2025 - 2).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2025 | 143,419 | 9,790 | 153,209
Disposals | (143,419) | (9,790) | (153,209)
At 30 April 2026 | - | - | -
Depreciation
At 1 November 2025 | - | 9,776 | 9,776
Eliminated on disposal | - | (9,776) | (9,776)
At 30 April 2026 | - | - | -
Carrying amount
At 30 April 2026 | - | - | -
At 31 October 2025 | 143,419 | 14 | 143,433

Included within the net book value of land and buildings above is £Nil (2025 - £143,419) in respect of freehold land and buildings.

5 | Debtors

Current | 2026 £ | 2025 £
Prepayments | - | 210
| - | 210

Jay Emm Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2025 to 30 April 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 20,711 | 24
Accruals and deferred income | 990 | 1,002
Other creditors | 2,523 | 2,524
| 24,224 | 3,550

7 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current period were as follows:

| Revaluation reserve £ | Retained earnings £ | Total £
Surplus/deficit on property, plant and equipment revaluation | - | 268,458 | 268,458
Transfer realised profits | (82,992) | - | (82,992)
| (82,992) | 268,458 | 185,466

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Retained earnings £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 185,466 | 185,466