Company registration number 12286188 (England and Wales)
JMT Finance Limited
Unaudited Financial Statements
For the year ended 31 October 2025
JMT Finance Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
JMT Finance Limited
Statement Of Financial Position
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,581
-
0
Investments
5
12,575
12,575
14,156
12,575
Current assets
Debtors
6
11,111,080
10,520,332
Cash at bank and in hand
537,199
826,297
11,648,279
11,346,629
Creditors: amounts falling due within one year
7
(362,458)
(233,945)
Net current assets
11,285,821
11,112,684
Total assets less current liabilities
11,299,977
11,125,259
Creditors: amounts falling due after more than one year
8
(1,006,666)
-
0
Net assets
10,293,311
11,125,259
Capital and reserves
Called up share capital
100
100
Share premium account
12,575
12,575
Retained earnings
10,280,636
11,112,584
Total equity
10,293,311
11,125,259
JMT Finance Limited
Statement Of Financial Position (continued)
As at 31 October 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 July 2026 and are signed on its behalf by:
Mr J E Lund
Director
Company registration number 12286188 (England and Wales)
JMT Finance Limited
Statement of changes in equity
For the year ended 31 October 2025
- 3 -
Share capital
Share premium account
Retained earnings
Total
Notes
£
£
£
£
Balance at 1 November 2023
100
12,575
11,056,409
11,069,084
Year ended 31 October 2024:
Profit and total comprehensive income
-
-
678,386
678,386
Dividends
3
-
-
(622,211)
(622,211)
Balance at 31 October 2024
100
12,575
11,112,584
11,125,259
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
693,052
693,052
Dividends
3
-
-
(1,525,000)
(1,525,000)
Balance at 31 October 2025
100
12,575
10,280,636
10,293,311
JMT Finance Limited
Notes to the financial statements
For the year ended 31 October 2025
- 4 -
1
Accounting policies
Company information

JMT Finance Limited is a private company limited by shares incorporated in England and Wales. The registered office is Prospect Court, 2 Courthouse Street, Otley, West Yorkshire, LS21 1AQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets
Computers
25% Reducing balance
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Investments in participating interests are recognised at cost.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

JMT Finance Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Dividends
2025
2024
£
£
Interim paid
1,525,000
622,211
4
Tangible fixed assets
Computers
£
Cost
At 1 November 2024
-
0
Additions
1,986
At 31 October 2025
1,986
Depreciation and impairment
At 1 November 2024
-
0
Depreciation charged in the year
405
At 31 October 2025
405
JMT Finance Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
4
Tangible fixed assets
Computers
£
(Continued)
- 6 -
Carrying amount
At 31 October 2025
1,581
At 31 October 2024
-
0
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
12,575
12,575
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by undertakings in which the company has a participating interest
147,964
105,578
Other debtors
1,413,888
785,657
1,561,852
891,235
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by undertakings in which the company has a participating interest
834,466
1,343,152
Other debtors
8,714,762
8,285,945
9,549,228
9,629,097
Total debtors
11,111,080
10,520,332
JMT Finance Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
5,245
2,427
Corporation tax
350,413
227,461
Other creditors
6,800
4,057
362,458
233,945
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,006,666
-
0
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