James Muir Limited

Notes

1. General Information

James Muir Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05602468 . The registered office is Suite 80, 5 Liberty Square, Kings Hill, WEST MALLING, Kent, ME19 4AU.

2. Average Number of Employees

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

3. Directors Advances, Credits and Guarantees

The following advances and credits were granted by the company to its director during the year. Amounts in brackets are sums owed by the company to the director:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
MR JASON AVRAAMIDES	(20 )	26,200	29,415	-	(3,235 )

The advances were unsecured, interest free and repayable on demand. The maximum amount outstanding at any time during the year was £9,958. Of the amounts repaid or credited to the account, £20,805 was repaid in cash and £1,200 was satisfied by the crediting of an interim dividend. No guarantees were entered into by the company on behalf of any director.

4. Restatement and adjustment of comparative figures

The comparative figures have been restated to correct a prior period error. A balance of £1,850 was recognised as a debtor at 31 December 2022 in respect of an anticipated accountancy fee. No service was provided and no fee was ever charged, so the balance did not represent an asset. Retained earnings brought forward at 1 January 2024 have been reduced by £1,850; debtors at 31 December 2024 have been reduced by £1,830 and amounts owed to the director increased by £20. There is no effect on the result for either year.

The comparative figures have also been adjusted to reclassify £137 of pension contributions outstanding at 31 December 2024 from debtors to creditors, so that the prior year is presented on the same basis as the current year. Net assets are unaffected.

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James Muir Limited

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

MR JASON AVRAAMIDES

Director

10/08/2026

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	2025	2024
	£	£

Current assets	6,704	228
Creditors: Amounts Falling Due Within One Year	(5,400 )	(925 )

NET CURRENT ASSETS (LIABILITIES)	1,304	(697 )

TOTAL ASSETS LESS CURRENT LIABILITIES	1,304	(697 )

NET ASSETS/(LIABILITIES)	1,304	(697 )

CAPITAL AND RESERVES	1,304	(697 )