REGISTERED NUMBER: 10363935 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

JMS Engineers (Chelmsford) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Staines

M R Weston

Mrs A Staines

REGISTERED OFFICE:

Unit 10 Brightwell Barns

Waldringfield Road

Brightwell

Suffolk

IP10 0BJ

REGISTERED NUMBER:

10363935 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,755

2,390

1,755

2,390

CURRENT ASSETS

Stocks

15,000

52,000

Debtors

6

104,439

123,160

Cash at bank

15,110

21,692

134,549

196,852

CREDITORS

Amounts falling due within one year

7

534,962

502,424

NET CURRENT LIABILITIES

(400,413

)

(305,572

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(398,658

)

(303,182

)

CREDITORS

Amounts falling due after more than one year

8

-

9,917

NET LIABILITIES

(398,658

)

(313,099

)

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

(398,659

)

(313,100

)

SHAREHOLDERS' FUNDS

(398,658

)

(313,099

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

D J Staines - Director

1.	STATUTORY INFORMATION

JMS Engineers (Chelmsford) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going Concern

The directors assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of the approval of the financial statements.

The parent has confirmed their support for the company for at least the forthcoming year and the directors have therefore concluded that there are no material uncertainties about the company's ability to continue as a going concern and they are satisfied that the company has adequate resources to continue to meet its liabilities as they fall due and, therefore, that it remains appropriate to continue to adopt going concern basis of accounting in the preparation of the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

16,020

AMORTISATION

At 1 September 2024

and 31 August 2025

16,020

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

12,647

Disposals

(9,473

)

At 31 August 2025

3,174

DEPRECIATION

At 1 September 2024

10,257

Charge for year

635

Eliminated on disposal

(9,473

)

At 31 August 2025

1,419

NET BOOK VALUE

At 31 August 2025

1,755

At 31 August 2024

2,390

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

88,812

75,435

Amounts owed by group undertakings

4,440

30,449

Other debtors

11,187

17,276

104,439

123,160

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

9,652

10,008

Trade creditors

7,139

11,145

Amounts owed to group undertakings

427,327

333,696

Taxation and social security

79,480

96,360

Other creditors

11,364

51,215

534,962

502,424

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

9,917

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

26,962

23,216

Between one and five years

19,045

31,986

46,007

55,202

Operating lease payments recognised as an expense during the year ended 31 August 2025 were £33,390 (2024: £23,759).

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary

1

1

1

11.

RESERVES

Retained

earnings

£

At 1 September 2024

(313,100

)

Deficit for the year

(85,559

)

At 31 August 2025

(398,659

)