REGISTERED NUMBER: 07106645 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

JM Cor Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

J P McEwen

Registered office:

225 Market Street

Hyde

Cheshire

SK14 1HF

Registered number:

07106645 (England and Wales)

Accountants:

Graham Wood

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Tangible assets

4

34,076

40,876

Investments

5

150,000

150,000

184,076

190,876

Current assets

Debtors

6

7,275

9,704

Cash at bank and in hand

436,020

423,209

443,295

432,913

Creditors

Amounts falling due within one year

7

181,839

184,722

Net current assets

261,456

248,191

Total assets less current liabilities

445,532

439,067

Capital and reserves

Called up share capital

8

100

100

Retained earnings

445,432

438,967

Shareholders' funds

445,532

439,067

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

J P McEwen - Director

1.	Statutory information

JM Cor 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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

5,167

48,154

53,321

Depreciation

At 1 January 2025

4,419

8,026

12,445

Charge for year

112

6,688

6,800

At 31 December 2025

4,531

14,714

19,245

Net book value

At 31 December 2025

636

33,440

34,076

At 31 December 2024

748

40,128

40,876

5.	Fixed asset investments

Other

investments

£

Cost

At 1 January 2025

and 31 December 2025

150,000

Net book value

At 31 December 2025

150,000

At 31 December 2024

150,000

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

6,809

9,189

Other debtors

466

515

7,275

9,704

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

2,567

310

Taxation and social security

16,302

37,583

Other creditors

162,970

146,829

181,839

184,722

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

1

100

100