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core:Vehicles 2025-06-09 2026-03-31 16506605 core:FurnitureFittings 2025-06-09 2026-03-31 16506605 core:OfficeEquipment 2025-06-09 2026-03-31 16506605 core:NetGoodwill 2025-06-09 2026-03-31 16506605 core:IntangibleAssetsOtherThanGoodwill 2025-06-09 2026-03-31 16506605 core:ListedExchangeTraded 2025-06-09 2026-03-31 16506605 core:UnlistedNon-exchangeTraded 2025-06-09 2026-03-31 16506605 core:MoreThanFiveYears 2025-06-09 2026-03-31 16506605 core:Non-currentFinancialInstruments 2026-03-31 16506605 core:Non-currentFinancialInstruments 2025-06-08 16506605 dpl:CostSales 2025-06-09 2026-03-31 16506605 dpl:DistributionCosts 2025-06-09 2026-03-31 16506605 core:LandBuildings 2025-06-09 2026-03-31 16506605 core:PlantMachinery 2025-06-09 2026-03-31 16506605 core:Vehicles 2025-06-09 2026-03-31 16506605 core:FurnitureFittings 2025-06-09 2026-03-31 16506605 core:OfficeEquipment 2025-06-09 2026-03-31 16506605 dpl:AdministrativeExpenses 2025-06-09 2026-03-31 16506605 core:NetGoodwill 2025-06-09 2026-03-31 16506605 core:IntangibleAssetsOtherThanGoodwill 2025-06-09 2026-03-31 16506605 dpl:GroupUndertakings 2025-06-09 2026-03-31 16506605 dpl:ParticipatingInterests 2025-06-09 2026-03-31 16506605 dpl:GroupUndertakings core:ListedExchangeTraded 2025-06-09 2026-03-31 16506605 core:ListedExchangeTraded 2025-06-09 2026-03-31 16506605 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-06-09 2026-03-31 16506605 core:UnlistedNon-exchangeTraded 2025-06-09 2026-03-31 16506605 dpl:CostSales 2025-06-08 2025-06-08 16506605 dpl:DistributionCosts 2025-06-08 2025-06-08 16506605 core:LandBuildings 2025-06-08 2025-06-08 16506605 core:PlantMachinery 2025-06-08 2025-06-08 16506605 core:Vehicles 2025-06-08 2025-06-08 16506605 core:FurnitureFittings 2025-06-08 2025-06-08 16506605 core:OfficeEquipment 2025-06-08 2025-06-08 16506605 dpl:AdministrativeExpenses 2025-06-08 2025-06-08 16506605 core:NetGoodwill 2025-06-08 2025-06-08 16506605 core:IntangibleAssetsOtherThanGoodwill 2025-06-08 2025-06-08 16506605 dpl:GroupUndertakings 2025-06-08 2025-06-08 16506605 dpl:ParticipatingInterests 2025-06-08 2025-06-08 16506605 dpl:GroupUndertakings core:ListedExchangeTraded 2025-06-08 2025-06-08 16506605 core:ListedExchangeTraded 2025-06-08 2025-06-08 16506605 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-06-08 2025-06-08 16506605 core:UnlistedNon-exchangeTraded 2025-06-08 2025-06-08 16506605 core:NetGoodwill 2026-03-31 16506605 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 16506605 core:LandBuildings 2026-03-31 16506605 core:PlantMachinery 2026-03-31 16506605 core:Vehicles 2026-03-31 16506605 core:FurnitureFittings 2026-03-31 16506605 core:OfficeEquipment 2026-03-31 16506605 core:AfterOneYear 2026-03-31 16506605 core:WithinOneYear 2026-03-31 16506605 core:ListedExchangeTraded 2026-03-31 16506605 core:UnlistedNon-exchangeTraded 2026-03-31 16506605 core:ShareCapital 2026-03-31 16506605 core:SharePremium 2026-03-31 16506605 core:RevaluationReserve 2026-03-31 16506605 core:OtherReservesSubtotal 2026-03-31 16506605 core:RetainedEarningsAccumulatedLosses 2026-03-31 16506605 core:NetGoodwill 2025-06-08 16506605 core:IntangibleAssetsOtherThanGoodwill 2025-06-08 16506605 core:LandBuildings 2025-06-08 16506605 core:PlantMachinery 2025-06-08 16506605 core:Vehicles 2025-06-08 16506605 core:FurnitureFittings 2025-06-08 16506605 core:OfficeEquipment 2025-06-08 16506605 core:AfterOneYear 2025-06-08 16506605 core:WithinOneYear 2025-06-08 16506605 core:ListedExchangeTraded 2025-06-08 16506605 core:UnlistedNon-exchangeTraded 2025-06-08 16506605 core:ShareCapital 2025-06-08 16506605 core:SharePremium 2025-06-08 16506605 core:RevaluationReserve 2025-06-08 16506605 core:OtherReservesSubtotal 2025-06-08 16506605 core:RetainedEarningsAccumulatedLosses 2025-06-08 16506605 core:NetGoodwill 2025-06-07 16506605 core:IntangibleAssetsOtherThanGoodwill 2025-06-07 16506605 core:LandBuildings 2025-06-07 16506605 core:PlantMachinery 2025-06-07 16506605 core:Vehicles 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JHM ACCOUNTING LTD

Registered Number
16506605
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2026

JHM ACCOUNTING LTD
Company Information
for the period from 9 June 2025 to 31 March 2026

Directors | MCMINN, James Henry
| SCOTT, Lorna Marie

Registered Address | 71-75 Shelton Street
| Covent Garden
| WC2H 9JQ

Registered Number | 16506605 (England and Wales)

JHM ACCOUNTING LTD
Balance Sheet as at
31 March 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 902
|  |  |  | 902
Current assets |  |  |  |
Debtors |  | 4,541 |  |
Cash at bank and on hand |  | 8,279 |  |
|  | 12,820 |  |
Creditors amounts falling due within one year | 4 | (11,896) |  |
Net current assets (liabilities) |  |  |  | 924
Total assets less current liabilities |  |  |  | 1,826
Net assets |  |  |  | 1,826
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 2
Profit and loss account |  |  |  | 1,824
Shareholders' funds |  |  |  | 1,826

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2026, and are signed on its behalf by:
MCMINN, James Henry Director Registered Company No. 16506605

JHM ACCOUNTING LTD
Notes to the Financial Statements
for the period ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 1,128 |  | 1,128
| At 31 March 26 | 1,128 |  | 1,128
| Depreciation and impairment
| Charge for year | 226 |  | 226
| At 31 March 26 | 226 |  | 226
| Net book value
| At 31 March 26 | 902 |  | 902
| At 08 June 25 | - |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Trade creditors / trade payables | 1,004
| Taxation and social security | 1,624
| Other creditors | 6,388
| Accrued liabilities and deferred income | 2,880
| Total | 11,896

5. | Related party transactions
--- | ---
| At the balance sheet date, the company owed a director £6,388.