JML ENTERPRISES LTD

Company Registration Number:
SC798686 (Scotland)

Unaudited statutory accounts for the year ended 28 February 2026

Period of accounts

Start date: 1 March 2025

End date: 28 February 2026

JML ENTERPRISES LTD

Contents of the Financial Statements

for the Period Ended 28 February 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

JML ENTERPRISES LTD

Profit And Loss Account

for the Period Ended 28 February 2026

2026 13 months to 28 February 2025


£
£
Turnover: 1,783,974 1,092,832
Cost of sales: ( 1,318,372 ) ( 847,364 )
Gross profit(or loss): 465,602 245,468
Distribution costs: ( 67,364 ) ( 29,831 )
Administrative expenses: ( 230,937 ) ( 110,278 )
Operating profit(or loss): 167,301 105,359
Profit(or loss) before tax: 167,301 105,359
Tax: ( 23,847 ) ( 15,627 )
Profit(or loss) for the financial year: 143,454 89,732

JML ENTERPRISES LTD

Balance sheet

As at 28 February 2026

Notes 2026 13 months to 28 February 2025


£
£
Fixed assets
Tangible assets: 3 127,639 109,281
Total fixed assets: 127,639 109,281
Current assets
Stocks: 4 382,730 489,094
Debtors: 5 455,404 138,547
Cash at bank and in hand: 55,002 42,093
Total current assets: 893,136 669,734
Creditors: amounts falling due within one year: 6 ( 287,589 ) ( 189,283 )
Net current assets (liabilities): 605,547 480,451
Total assets less current liabilities: 733,186 589,732
Total net assets (liabilities): 733,186 589,732
Capital and reserves
Called up share capital: 500,000 500,000
Profit and loss account: 233,186 89,732
Total Shareholders' funds: 733,186 589,732

The notes form part of these financial statements

JML ENTERPRISES LTD

Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

This report was approved by the board of directors on 18 September 2026
and signed on behalf of the board by:

Name: James Mcdowall
Status: Director

The notes form part of these financial statements

JML ENTERPRISES LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

JML ENTERPRISES LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

  • 2. Employees

    2026 13 months to 28 February 2025
    Average number of employees during the period 4 3

JML ENTERPRISES LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 March 2025 20,192 38,277 22,829 54,925 136,223
Additions 6,984 17,500 33,410 57,894
Disposals
Revaluations
Transfers
At 28 February 2026 27,176 38,277 40,329 88,335 194,117
Depreciation
At 1 March 2025 4,038 7,655 3,565 11,684 26,942
Charge for year 4,835 7,655 6,565 20,481 39,536
On disposals
Other adjustments
At 28 February 2026 8,873 15,310 10,130 32,165 66,478
Net book value
At 28 February 2026 18,303 22,967 30,199 56,170 127,639
At 28 February 2025 16,154 30,622 19,264 43,241 109,281

JML ENTERPRISES LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

4. Stocks

2026 13 months to 28 February 2025
£ £
Stocks 382,730 489,094
Total 382,730 489,094

JML ENTERPRISES LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

5. Debtors

2026 13 months to 28 February 2025
£ £
Trade debtors 419,510 138,547
Other debtors 35,894
Total 455,404 138,547

JML ENTERPRISES LTD

Notes to the Financial Statements

for the Period Ended 28 February 2026

6. Creditors: amounts falling due within one year note

2026 13 months to 28 February 2025
£ £
Trade creditors 251,194 168,415
Taxation and social security 36,395 20,868
Total 287,589 189,283