Company No: OC371757 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	4	16,303		113,990
Cash at bank and in hand	5	1,055		5,873
		17,358		119,863
Creditors: amounts falling due within one year	6	( 17,298)		( 67,051)
Net current assets		60		52,812
Total assets less current liabilities		60		52,812
Creditors: amounts falling due after more than one year		0		( 22,219)
Net assets attributable to members		60		30,593
Represented by
Loans and other debts due to members within one year
Other amounts		0		30,533
		0		30,533
Members' other interests
Members' capital classified as equity		60		60
		60		60
		60		30,593
Total members' interests
Loans and other debts due to members		0		30,533
Members' other interests		60		60
		60		30,593

For the financial year ending 31 January 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of JDM (Petts Wood) Llp (registered number: OC371757) were approved and authorised for issue by the members on 14 August 2026. They were signed on its behalf by:

Jeremy Alan De Maid Designated member

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

JDM (Petts Wood) Llp is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 36 Station Square, Petts Wood, Orpington, BR5 1NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the LLP and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the LLP’s accounting policies, the members are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the members have made in the process of applying the LLP’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the LLP during the year	0		0

4. Debtors

	2026		2025
	£		£
Other debtors	16,303		113,990

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	1,055		5,873

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured)	9,092		27,273
Other creditors	8,206		39,778
	17,298		67,051

Security in the form of a fixed and floating charge over the property of the LLP has been given in respect of bank loans.