JM & M Electrical Ltd 31/12/2025 iXBRL

Company registration number: 14528781

JM & M Electrical Ltd

Unaudited filleted financial statements

31 December 2025

JM & M Electrical Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

JM & M Electrical Ltd

Directors and other information


	Directors	Mr Marton Iozsa
		Mr Marius Gheorghita Virca


	Company number	14528781


	Registered office	Unit 2 The Rutherford Centre
		Dunlop Road, Hadleigh Road Ind Estate
		Ipswich
		Suffolk
		IP2 0UG


	Accountant	Simon Emmerson MAAT AATQB
		Deeks & King Accountants
		14 Dunlop Road
		Ipswich
		Suffolk
		IP2 0UG




	Bankers	The Co-Operative Bank

JM & M Electrical Ltd

Accountants Report to the board of directors on the preparation of the

unaudited statutory financial statements of JM & M Electrical Ltd

Year ended 31 December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Simon Emmerson MAAT AATQB

Deeks & King Accountants

14 Dunlop Road

Ipswich

Suffolk

IP2 0UG

11 September 2026

JM & M Electrical Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Cash at bank and in hand		6,007		6,568
		_______		_______
		6,007		6,568
Creditors: amounts falling due
within one year	4	( 2,152)		( 2,991)
		_______		_______
Net current assets			3,855		3,577
			_______		_______
Total assets less current liabilities			3,855		3,577

			_______		_______
Net assets			3,855		3,577
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			3,853		3,575
			_______		_______
Shareholders funds			3,855		3,577
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 September 2026 , and are signed on behalf of the board by:

Mr Marton Iozsa

Director

Company registration number: 14528781

JM & M Electrical Ltd

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	2	-	2

Profit for the year		3,575	3,575
	_______	_______	_______
Total comprehensive income for the year	-	3,575	3,575

	_______	_______	_______
At 31 December 2024 and 1 January 2025	2	3,575	3,577

Profit for the year		5,778	5,778
	_______	_______	_______
Total comprehensive income for the year	-	5,778	5,778

Dividends paid and payable		( 5,500)	( 5,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 5,500)	( 5,500)

	_______	_______	_______
At 31 December 2025	2	3,853	3,855
	_______	_______	_______

JM & M Electrical Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Unit 2 The Rutherford Centre, Dunlop Road, Hadleigh Road Ind Estate, Ipswich, Suffolk, IP2 0UG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	1,355	839
Other creditors	797	2,152
	_______	_______
	2,152	2,991
	_______	_______

5. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Marton Iozsa	( 1,432)	7,355	( 6,020)	( 97)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Marton Iozsa	-	1,292	( 2,724)	( 1,432)
		_______	_______	_______	_______