REGISTERED NUMBER: 07341966 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

JDM Building & Property Maintenance

Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Mills

Mrs L Mills

SECRETARY:

Lewis Smith & Co. Limited

REGISTERED OFFICE:

219 Ulverley Green Road

Olton

Solihull

West Midlands

B92 8AB

REGISTERED NUMBER:

07341966 (England and Wales)

BANKERS:

HSBC

Unit U78C

Upper Mall

Merry Hill

Brierly Hill

West Midlands

DY5 1SW

FIXED ASSETS

Tangible assets

4

20,561

27,887

CURRENT ASSETS

Stocks

5,073

4,987

Debtors

5

328,983

309,149

Cash at bank

2,003

10,892

336,059

325,028

CREDITORS

Amounts falling due within one year

96,183

83,226

NET CURRENT ASSETS

239,876

241,802

TOTAL ASSETS LESS CURRENT LIABILITIES

260,437

269,689

PROVISIONS FOR LIABILITIES

6

5,140

6,972

NET ASSETS

255,297

262,717

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

255,295

262,715

SHAREHOLDERS' FUNDS

255,297

262,717

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Mr J Mills - Director

1.	STATUTORY INFORMATION

JDM Building & Property Maintenance Limited 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.

The financial statements are prepared in Pound Sterling (£) and are rounded to the nearest pound.

The financial statements are prepared on the going concern basis.

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

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

155,899

Additions

916

Disposals

(4,289

)

At 31 March 2026

152,526

DEPRECIATION

At 1 April 2025

128,012

Charge for year

7,711

Eliminated on disposal

(3,758

)

At 31 March 2026

131,965

NET BOOK VALUE

At 31 March 2026

20,561

At 31 March 2025

27,887

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by associates

320,612

252,611

6.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

5,140

6,972

Deferred

tax

£

Balance at 1 April 2025

6,972

Credit to Income Statement during year

(1,832

)

Balance at 31 March 2026

5,140

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary A

£1

1

1

2

2