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Registered number: 08571062
JM CONVENIENCE STORE LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Saashiv & Co. Accountants Limited
Chartered Certified Accountants
Pentax House
South Harrow
London
HA2 0DU
JM CONVENIENCE STORE LIMITED
Contents
Contents

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

Page 1
JM CONVENIENCE STORE LIMITED
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08571062

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 216,000 |  | 240,000
Tangible Assets | 5 |  | 16,375 |  | 17,555
|  |  | 232,375 |  | 257,555
CURRENT ASSETS
Stocks | 6 | 78,700 |  | 87,000 |
Debtors | 7 | 31,416 |  | 6,362 |
Cash at bank and in hand |  | 28,872 |  | 19,447 |
|  | 138,988 |  | 112,809 |
Creditors: Amounts Falling Due Within One Year | 8 | (416,452 ) |  | (377,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (277,464 ) |  | (265,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (45,089 ) |  | (7,582 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (13,959 ) |  | (22,232 )
NET LIABILITIES |  |  | (59,048 ) |  | (29,814 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (59,148 ) |  | (29,914 )
SHAREHOLDERS' FUNDS |  |  | (59,048) |  | (29,814)

Page 1
Page 2
JM CONVENIENCE STORE LIMITED
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 her 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

Mrs MONALI PATEL Director
18/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JM CONVENIENCE STORE LIMITED
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
JM CONVENIENCE STORE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08571062 . The registered office is Pentax House, South Hill Avenue, South Harrow, Middlesex, HA2 0DU.
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 10 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:

Leasehold | NOT DEPRECIATED
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance

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 year was: 4 (2025: 4)
4 4
Page 3
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JM CONVENIENCE STORE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 250,000
As at 31 March 2026 | 250,000
Amortisation
As at 1 April 2025 | 10,000
Provided during the period | 24,000
As at 31 March 2026 | 34,000
Net Book Value
As at 31 March 2026 | 216,000
As at 1 April 2025 | 240,000

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 11,001 | 10,241 | 9,000 | 16,414 | 46,656
As at 31 March 2026 | 11,001 | 10,241 | 9,000 | 16,414 | 46,656
Depreciation
As at 1 April 2025 | - | 9,358 | 5,030 | 14,713 | 29,101
Provided during the period | - | 159 | 306 | 715 | 1,180
As at 31 March 2026 | - | 9,517 | 5,336 | 15,428 | 30,281
Net Book Value
As at 31 March 2026 | 11,001 | 724 | 3,664 | 986 | 16,375
As at 1 April 2025 | 11,001 | 883 | 3,970 | 1,701 | 17,555

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 78,700 |  | 87,000

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 5,000 |  | 5,000
Net wages | 26,416 |  | 1,362
| 31,416 |  | 6,362

Page 4
Page 5
JM CONVENIENCE STORE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,474 |  | 3,474
Bank loans and overdrafts | 6,672 |  | 6,672
Other taxes and social security | 28,863 |  | 641
VAT | 3,448 |  | 3,614
Pension liability | - |  | 198
Accruals and deferred income | 8,000 |  | -
Director's loan account | 365,995 |  | 363,347
| 416,452 |  | 377,946

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,959 |  | 22,232

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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