JPM Mechanical Services (UK) Limited iXBRL

Company Registration Number: 15982994

JPM Mechanical Services (UK) Limited

Unaudited Financial Statements

for the financial period from 27 September 2024 (date of incorporation) to 30 September 2025

JPM Mechanical Services (UK) Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr James McLaughlin


Company Secretary	Mr James McLaughlin


Company Registration Number	15982994


Registered Office and Business Address	Flat 2 Russell House
	58 Sydenham Road
	Croydon
	CRO 2FJ


Accountants	MCI Chartered Accountants
	Sentinel House
	13 Pump Street
	Derry
	BT48 6JG


Bankers	Danske Bank
	Donegall Square West
	Belfast
	BT1 6JS

JPM Mechanical Services (UK) Limited

Company Registration Number: 15982994

BALANCE SHEET

as at 30 September 2025

Sep 25

Sep 24

Notes

Current Assets

Debtors	5	11,572	-
Cash and cash equivalents		100	100
		─────────	─────────
		11,672	100
		─────────	─────────
Creditors: amounts falling due within one year	6	(11,488)	-
		─────────	─────────
Net Current Assets		184	100
		─────────	─────────
Total Assets less Current Liabilities		184	100
		═════════	═════════

Capital and Reserves

Called up share capital	100	100
Statement of income and retained earnings	84	-
	─────────	─────────
Shareholders' Funds	184	100
	═════════	═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial period from 27 September 2024 (date of incorporation) to 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 4 September 2026




Mr James McLaughlin
Director

JPM Mechanical Services (UK) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 27 September 2024 (date of incorporation) to 30 September 2025

General Information

JPM Mechanical Services (UK) Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 15982994. The nature of the company's operations and principal activity is mechanical engineering services. The registered office of the company is Flat 2 Russell House, 58 Sydenham Road, Croydon, CRO 2FJ, United Kingdom which is also the principal place of business of the company. The principal activity of the company is mechanical engineering services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from mechanical engineering services is recognised by reference to the state of completion at the balance sheet date. The stage of completion is measured by reference to labour hours completed and materials consumed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are

recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

When the employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the discounted amount expected to be paid in exchange for the service.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Statement of Income and Retained Earnings.

Period of financial statements

The financial statements are for the 12 month 4 days period from 27 September 2024 (date of incorporation) to 30 September 2025.

Employees

The average monthly number of employees, including director, during the financial period was 2.


5.	Debtors	Sep 25	Sep 24
		£	£

	Gross amounts due from customers for contract work	1,140	-
	Taxation	10,432	-
		─────────	─────────
		11,572	-
		═════════	═════════


6.	Creditors	Sep 25	Sep 24
	Amounts falling due within one year	£	£

	Taxation	8,608	-
	Director's current account	1,380	-
	Accruals	1,500	-
		─────────	─────────
		11,488	-
		═════════	═════════