J-MECH PLUMBING AND HEATING SERVICES LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05644197

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		154,407		201,853

			154,407		201,853
CURRENT ASSETS
Stocks	5	20,000		1,055
Debtors	6	58,862		187,581
Cash at bank and in hand		343,046		324,484

		421,908		513,120
Creditors: Amounts Falling Due Within One Year	7	(287,074 )		(280,459 )

NET CURRENT ASSETS (LIABILITIES)			134,834		232,661

TOTAL ASSETS LESS CURRENT LIABILITIES			289,241		434,514

Creditors: Amounts Falling Due After More Than One Year	8		(58,226 )		(87,464 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(10,805 )		(10,805 )

NET ASSETS			220,210		336,245

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and Loss Account			220,208		336,243

SHAREHOLDERS' FUNDS			220,210		336,245

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J-MECH PLUMBING AND HEATING SERVICES LTD

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 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

Miss Lisa Young

Director

04/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

J-MECH PLUMBING AND HEATING SERVICES LTD Registered number 05644197 is a limited by shares company incorporated in England & Wales. The Registered Office is 10 Dickens Court, Enterprise Close, Medway City Estate, Rochester, Kent, ME2 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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.

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J-MECH PLUMBING AND HEATING SERVICES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2
Manufacturing	5	7

	7	9

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	63,463	409,726	13,989	487,178
Additions	2,489	-	955	3,444

As at 31 December 2025	65,952	409,726	14,944	490,622

Depreciation
As at 1 January 2025	56,520	218,734	10,071	285,325
Provided during the period	1,943	47,748	1,199	50,890

As at 31 December 2025	58,463	266,482	11,270	336,215

Net Book Value
As at 31 December 2025	7,489	143,244	3,674	154,407

As at 1 January 2025	6,943	190,992	3,918	201,853

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J-MECH PLUMBING AND HEATING SERVICES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	20,000	1,055

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	37,975	156,253
Prepayments and accrued income	11,286	11,200
Notes Payable	9,650	9,650
VAT	-	7,975

	58,911	185,078
Due after more than one year
Other debtors	(49 )	2,503

	58,862	187,581

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	32,554	49,735
Trade creditors	42,757	76,634
Corporation tax	422	703
Other taxes and social security	17,785	10,509
VAT	177	-
Net wages	-	112,555
Other creditors	172,769	8,226
Accruals and deferred income	14,467	13,654
Directors' loan accounts	6,143	8,443

	287,074	280,459

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	58,226	87,464

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J-MECH PLUMBING AND HEATING SERVICES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	32,554	49,735
Later than one year and not later than five years	58,226	87,464

	90,780	137,199

	90,780	137,199

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	10,805	10,805

Balance at 31 December 2025	10,805	10,805

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

12. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	73,500	-

13. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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