The average number of persons, including directors, employed by the company during the year was as follows:

The director has indicated his willingness to continue his financial support of the company. For this reason the going concern basis is considered appropriate for the preparation of the financial statements to 31 October 2025.

Included within current liabilities is £281,147 (2024 - £264,488) due to John Marshall & Sons Limited, a company related by virtue of common control. This loan bears no interest and has no fixed repayment terms.

Also included within liabilities is £7,174 (2024 - £6,660) due to the director. This loan bears no interest and has no fixed repayment terms.

JMS Rentals Ltd is a private company limited by shares incorporated in Scotland. The registered office is 75 Ardlochan Road, Maidens, Girvan, Ayrshire, KA26 9NS.

For the 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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true