JMZ Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10884602

JMZ Consulting Limited

Filleted Unaudited Financial Statements

31 July 2025

JMZ Consulting Limited

Financial Statements

Year ended 31 July 2025

Contents	Pages

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	1

Balance sheet	2

Notes to the financial statements	3 to 5

JMZ Consulting Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of JMZ Consulting Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JMZ Consulting Limited for the year ended 31 July 2025, which comprise the balance sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of JMZ Consulting Limited in accordance with the terms of our engagement letter dated 10 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of JMZ Consulting Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JMZ Consulting Limited and its director for our work or for this report.

It is your duty to ensure that JMZ Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JMZ Consulting Limited. You consider that JMZ Consulting Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of JMZ Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MILLER DAVIES LLP Chartered accountants

A3 Broomsleigh Business Park Worsley Bridge Road London SE26 5BN

30 April 2026

JMZ Consulting Limited

Balance Sheet

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		15,282	13,105

Current assets

Debtors	5	52,476	–
Cash at bank and in hand		87,616	176,354
		---------	---------
		140,092	176,354

Creditors: amounts falling due within one year	6	83,648		87,313
		---------		---------
Net current assets			56,444	89,041
			--------	---------
Total assets less current liabilities			71,726	102,146
			--------	---------
Net assets			71,726	102,146
			--------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	71,725	102,145
	--------	---------
Shareholders funds	71,726	102,146
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

Mr J P Marsh
Director

Company registration number: 10884602

JMZ Consulting Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Tangible assets

	Office equipment	Total
	£	£
Cost
At 1 August 2024	22,190	22,190
Additions	10,300	10,300
	--------	--------
At 31 July 2025	32,490	32,490
	--------	--------
Depreciation
At 1 August 2024	9,085	9,085
Charge for the year	8,123	8,123
	--------	--------
At 31 July 2025	17,208	17,208
	--------	--------
Carrying amount
At 31 July 2025	15,282	15,282
	--------	--------
At 31 July 2024	13,105	13,105
	--------	--------

5. Debtors

	2025	2024
	£	£
Other debtors	52,476	–
	--------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	75,584	53,903
Social security and other taxes	6,564	6,564
Other creditors	1,500	26,846
	--------	--------
	83,648	87,313
	--------	--------

7. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	140,092	176,354
	---------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	1,501	26,847
	-------	--------

8. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr J P Marsh	( 25,446)	77,922	52,476
	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr J P Marsh	( 10)	( 25,436)	( 25,446)
	----	--------	--------