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Registered number: 11645142 JFM MARKETING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
JFM MARKETING LIMITED REGISTERED NUMBER: 11645142 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 1,725 |  | 1,891 |
Debtors: amounts falling due within one year | 5 | 4,486 |  | 5,765 |
Cash at bank and in hand | 6 | 188 |  | 1,244 |
|  | 6,399 |  | 8,900 |
Creditors: amounts falling due within one year | 7 | (1,651) |  | (1,647) |
Net current assets |  |  | 4,748 |  | 7,253
Total assets less current liabilities |  |  | 4,748 |  | 7,253
Creditors: amounts falling due after more than one year | 8 |  | (7,419) |  | (9,273)
Net liabilities |  |  | (2,671) |  | (2,020)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (2,672) |  | (2,021)
|  |  | (2,671) |  | (2,020)
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JFM MARKETING LIMITED REGISTERED NUMBER: 11645142 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2026.
J Muir
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
JFM MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
JFM Marketing Limited is a private company limited by shares and incorporated in England. Its registered office is 16 Pitt Mill Gardens, Hucclecote, Gloucester, GL3 3ND. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
JFM MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 699
| At 31 October 2025 | 699
| Depreciation |
| At 1 November 2024 | 699
| At 31 October 2025 | 699
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
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JFM MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 1,725 | 1,891
|  | 1,725 | 1,891
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 4,161 | 5,440
| Prepayments and accrued income | 325 | 325
|  | 4,486 | 5,765
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 188 | 1,244
|  | 188 | 1,244
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,391 | 1,392
| Accruals and deferred income | 260 | 255
|  | 1,651 | 1,647
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JFM MARKETING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,419 | 9,273
|  | 7,419 | 9,273
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 1,391 | 1,392
|  | 1,391 | 1,392
| Amounts falling due 1-2 years |  |
| Bank loans | 1,392 | 1,392
|  | 1,392 | 1,392
| Amounts falling due 2-5 years |  |
| Bank loans | 4,176 | 4,176
|  | 4,176 | 4,176
| Amounts falling due after more than 5 years |  |
| Bank loans | 1,851 | 3,705
|  | 1,851 | 3,705
|  | 8,810 | 10,665
10. | Transactions with directors
Included in other debtors at 31 October 2025 is an overdrawn director's loan account amounting to £4,029 (2024: £5,308). The maximum balance outstanding during the year was £5,308.
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