JJM Management (Kent) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13398906

		31 July 2026		30 November 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		9,000		12,000
Tangible Assets	5		17,500		21,250

			26,500		33,250
CURRENT ASSETS
Stocks	6	145,000		70,000
Debtors	7	80,830		35,445
Cash at bank and in hand		-		11,938

		225,830		117,383
Creditors: Amounts Falling Due Within One Year	8	(277,295 )		(149,391 )

NET CURRENT ASSETS (LIABILITIES)			(51,465 )		(32,008 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(24,965 )		1,242

NET (LIABILITIES)/ASSETS			(24,965 )		1,242

CAPITAL AND RESERVES
Called up share capital	9		300		300
Share premium account			33,955		24,955
Profit and Loss Account			(59,220 )		(24,013 )

SHAREHOLDERS' FUNDS			(24,965)		1,242

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JJM Management (Kent) Limited

Balance Sheet (continued)

As At 31 July 2026

For the period ending 31 July 2026 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

Mark Cutts

Director

11th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JJM Management (Kent) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13398906 . The registered office is Unit 4 Tannery Road Industrial Estate, Tonbridge, Kent, TN9 1RF.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Fixtures & Fittings

20% Straight Line

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JJM Management (Kent) Limited

Notes to the Financial Statements (continued)

For the Period 1 December 2025 to 31 July 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7 (2025: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2025	15,000

As at 31 July 2026	15,000

Amortisation
As at 1 December 2025	3,000
Provided during the period	3,000

As at 31 July 2026	6,000

Net Book Value
As at 31 July 2026	9,000

As at 1 December 2025	12,000

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 December 2025	25,000

As at 31 July 2026	25,000

Depreciation
As at 1 December 2025	3,750
Provided during the period	3,750

As at 31 July 2026	7,500

Net Book Value
As at 31 July 2026	17,500

As at 1 December 2025	21,250

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JJM Management (Kent) Limited

Notes to the Financial Statements (continued)

For the Period 1 December 2025 to 31 July 2026

6. Stocks

	31 July 2026	30 November 2025
	£	£
Stock	65,000	10,000
Work in progress	80,000	60,000

	145,000	70,000

7. Debtors

	31 July 2026	30 November 2025
	£	£
Due within one year
Trade debtors	74,180	35,445
Amounts owed by group undertakings	6,650	-

	80,830	35,445

8. Creditors: Amounts Falling Due Within One Year

	31 July 2026	30 November 2025
	£	£
Trade creditors	80,887	61,466
Bank loans and overdrafts	4,835	-
Other loans	52,327	-
Other creditors	35,667	41,378
Taxation and social security	103,579	46,547

	277,295	149,391

9. Share Capital

	31 July 2026	30 November 2025
	£	£
Allotted, Called up and fully paid	300	300

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