REGISTERED NUMBER: 12964280 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

JML Civil's Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J M Long

REGISTERED OFFICE:

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

12964280 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

33,508

44,281

CURRENT ASSETS

Debtors

6

834

1,337

Cash at bank and in hand

36,331

57,752

37,165

59,089

CREDITORS

Amounts falling due within one year

7

48,959

28,105

NET CURRENT (LIABILITIES)/ASSETS

(11,794

)

30,984

TOTAL ASSETS LESS CURRENT LIABILITIES

21,714

75,265

CREDITORS

Amounts falling due after more than one year

8

(8,720

)

(37,241

)

PROVISIONS FOR LIABILITIES

(8,668

)

(11,070

)

NET ASSETS

4,326

26,954

CAPITAL AND RESERVES

Called up share capital

11

11

Retained earnings

4,315

26,943

SHAREHOLDERS' FUNDS

4,326

26,954

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

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

The financial statements were approved by the director and authorised for issue on 23 November 2025 and were signed by:

J M Long - Director

1.	STATUTORY INFORMATION

JML Civil's 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Amounts are rounded to the nearest Pound Sterling.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

4,241

74,313

-

78,554

Additions

-

-

445

445

At 31 October 2025

4,241

74,313

445

78,999

DEPRECIATION

At 1 November 2024

1,761

32,512

-

34,273

Charge for year

620

10,450

148

11,218

At 31 October 2025

2,381

42,962

148

45,491

NET BOOK VALUE

At 31 October 2025

1,860

31,351

297

33,508

At 31 October 2024

2,480

41,801

-

44,281

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

74,313

DEPRECIATION

At 1 November 2024

32,512

Charge for year

10,450

At 31 October 2025

42,962

NET BOOK VALUE

At 31 October 2025

31,351

At 31 October 2024

41,801

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

VAT

834

1,337

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Hire purchase contracts

28,522

9,986

Trade creditors

288

1,465

Tax

16,669

13,654

Social security and other taxes

480

-

Accrued expenses

3,000

3,000

48,959

28,105

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Hire purchase contracts

8,720

37,241

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J M Long.