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Registered number: 13617652
JAMD Limited
Financial Statements
For The Year Ended 30 September 2025
Shabbir & Co
Chartered Certified Accountants
248 Brockley Road
London
SE4 2SF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13617652
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 922,542 922,299
922,542 922,299
CURRENT ASSETS
Cash at bank and in hand 32,604 36,158
32,604 36,158
Creditors: Amounts Falling Due Within One Year 5 (948,622 ) (957,333 )
NET CURRENT ASSETS (LIABILITIES) (916,018 ) (921,175 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,524 1,124
NET ASSETS 6,524 1,124
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 6,424 1,024
SHAREHOLDERS' FUNDS 6,524 1,124
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Davies
Director
23rd June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JAMD Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13617652 . The registered office is 248 Brockley Road, London, SE4 2SF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises of rental income receivable in the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 20% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 October 2024 921,316 1,919 923,235
Additions - 550 550
As at 30 September 2025 921,316 2,469 923,785
Depreciation
As at 1 October 2024 - 936 936
Provided during the period - 307 307
As at 30 September 2025 - 1,243 1,243
Net Book Value
As at 30 September 2025 921,316 1,226 922,542
As at 1 October 2024 921,316 983 922,299
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Corporation tax 1,210 10
Accruals and deferred income 1,097 1,007
Directors' loan accounts 946,316 956,316
948,622 957,333
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4