REGISTERED NUMBER: SC284848 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2025 TO 6 JULY 2026

FOR

J B M CONTRACTS (LESMAHAGOW) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTOR:

J B Moore

SECRETARY:

REGISTERED OFFICE:

Netherhouse Farm

Greystone

Lesmahagow

Lanarkshire

ML11 0HJ

REGISTERED NUMBER:

SC284848 (Scotland)

ACCOUNTANTS:

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

FIXED ASSETS

Tangible assets

4

-

47,974

CURRENT ASSETS

Debtors

5

36,397

59,270

Cash at bank

555,041

600,074

591,438

659,344

CREDITORS

Amounts falling due within one year

6

4,808

8,685

NET CURRENT ASSETS

586,630

650,659

TOTAL ASSETS LESS CURRENT LIABILITIES

586,630

698,633

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

586,628

698,631

SHAREHOLDERS' FUNDS

586,630

698,633

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 6 July 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 6 July 2026 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 17 July 2026 and were signed by:

J B Moore - Director

1.	STATUTORY INFORMATION

J B M Contracts (Lesmahagow) Limited is a private company, limited by shares , registered in Scotland. 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.

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.

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the period 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 period 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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 September 2025

68,950

Disposals

(68,950

)

At 6 July 2026

-

DEPRECIATION

At 1 September 2025

20,976

Eliminated on disposal

(20,976

)

At 6 July 2026

-

NET BOOK VALUE

At 6 July 2026

-

At 31 August 2025

47,974

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6.7.26

31.8.25

£

£

Trade debtors

36,396

59,270

Other debtors

1

-

36,397

59,270

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6.7.26

31.8.25

£

£

Trade creditors

750

1,648

Taxation and social security

3,458

5,640

Other creditors

600

1,397

4,808

8,685

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 6 July 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

Date: .............................................