JPM Scaffolding (Midlands) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11122601

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,492		21,548

			37,492		21,548
CURRENT ASSETS
Debtors	5	92,656		74,543
Cash at bank and in hand		39,257		33,718

		131,913		108,261
Creditors: Amounts Falling Due Within One Year	6	(30,689 )		(25,215 )

NET CURRENT ASSETS (LIABILITIES)			101,224		83,046

TOTAL ASSETS LESS CURRENT LIABILITIES			138,716		104,594

NET ASSETS			138,716		104,594

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			138,714		104,592

SHAREHOLDERS' FUNDS			138,716		104,594

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JPM Scaffolding (Midlands) Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J C Tivey

Director

4 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JPM Scaffolding (Midlands) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11122601 . The registered office is Millennium Court, First Avenue, Burton On Trent, Staffordshire, DE14 2WH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% RB
Motor Vehicles	25% RB

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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JPM Scaffolding (Midlands) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	971	24,489	25,460
Additions	-	27,491	27,491

As at 31 December 2025	971	51,980	52,951

Depreciation
As at 1 January 2025	32	3,880	3,912
Provided during the period	94	11,453	11,547

As at 31 December 2025	126	15,333	15,459

Net Book Value
As at 31 December 2025	845	36,647	37,492

As at 1 January 2025	939	20,609	21,548

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,876	23,486
Other debtors	72,780	51,057

	92,656	74,543

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	359
Other creditors	2,105	4,094
Taxation and social security	28,584	20,762

	30,689	25,215

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.

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