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Company Registration No. 05944719 (England and Wales)
JET MAINTENANCE LIMITED Filleted Accounts for the year ended 30 September 2025
JET MAINTENANCE LIMITED Filleted Accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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JET MAINTENANCE LIMITED Company Information for the year ended 30 September 2025
Directors
W King D King
Company Number
05944719 (England and Wales)
Registered Office
173a High Street Beckenham Kent BR3 1AH
Accountants
SSJ Accountants Ltd 173A High Street Beckenham Kent BR3 1AH
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of JET MAINTENANCE LIMITED for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JET MAINTENANCE LIMITED for the year ended 30 September 2025 as set out on pages 5 - 8 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 icaew.com/membershandbook.
This report is made solely to the Board of Directors of JET MAINTENANCE LIMITED, as a body, in accordance with the terms of our engagement letter dated 13 July 2012. Our work has been undertaken solely to prepare for your approval the accounts of JET MAINTENANCE LIMITED and state those matters that we have agreed to state to the Board of Directors of JET MAINTENANCE LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JET MAINTENANCE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JET MAINTENANCE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JET MAINTENANCE LIMITED. You consider that JET MAINTENANCE 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 accounts of JET MAINTENANCE 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 accounts.
SSJ Accountants Ltd Chartered Accountants 173A High Street Beckenham Kent BR3 1AH 15 October 2025
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JET MAINTENANCE LIMITED Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,099,571
1,308,344
Current assets
Inventories
10,000
10,000
Debtors
5
1,296,815
1,356,556
Cash at bank and in hand
2,043,777
1,833,598
3,350,592
3,200,154
Creditors: amounts falling due within one year
6
(1,008,447)
(988,654)
Net current assets
2,342,145
2,211,500
Total assets less current liabilities
3,441,716
3,519,844
Creditors: amounts falling due after more than one year
7
(464,946)
(719,003)
Net assets
2,976,770
2,800,841
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,976,670
2,800,741
Shareholders' funds
2,976,770
2,800,841
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by
W King Director Company Registration No. 05944719
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JET MAINTENANCE LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
JET MAINTENANCE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05944719. The registered office is 173a High Street, Beckenham, Kent, BR3 1AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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JET MAINTENANCE LIMITED Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
399,839
2,276,157
2,675,996
Additions
10,655
107,658
118,313
At 30 September 2025
410,494
2,383,815
2,794,309
Depreciation
At 1 October 2024
228,623
1,139,029
1,367,652
Charge for the year
42,804
284,282
327,086
At 30 September 2025
271,427
1,423,311
1,694,738
Net book value
At 30 September 2025
139,067
960,504
1,099,571
At 30 September 2024
171,216
1,137,128
1,308,344
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,065,588
1,102,080
Accrued income and prepayments
153,737
203,890
Other debtors
77,490
50,586
1,296,815
1,356,556
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
9,563
11,202
Obligations under finance leases and hire purchase contracts
343,329
364,463
Trade creditors
75,555
124,413
Taxes and social security
870,571
690,902
Other creditors
(3,157)
5,373
Loans from directors
(287,414)
(207,699)
1,008,447
988,654
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
8,665
Obligations under finance leases and hire purchase contracts
464,946
710,338
464,946
719,003
8
Transactions with related parties
During the year Mr W King received remuneration of £12,570 (2025 - £12,570) and dividends of £37,500 (2025 - £37,500). During the year Mr D King received remuneration of £0 (2025 - £12,570) and dividends of £37,500 (2025 - £37,500).
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JET MAINTENANCE LIMITED Notes to the Accounts for the year ended 30 September 2025
9
Average number of employees
During the year the average number of employees was 66 (2024: 84).
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