Company Registration No. 13202977 (England and Wales)
JMT PAVING LTD
Unaudited accounts
for the year ended 28 February 2026
JMT PAVING LTD
Unaudited accounts
Contents
JMT PAVING LTD
Company Information
for the year ended 28 February 2026
Directors
Josh Thomas
Robyn Thomas
Company Number
13202977 (England and Wales)
Registered Office
112-113 HIGH STREET
LINCOLN
LN5 7PY
UNITED KINGDOM
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA
Templar Accounting & Business Support
Services Limited (Incorp: Blake and Co )
112 - 113 High Street,
Lincoln, Lincolnshire
LN5 7PY
JMT PAVING LTD
Statement of financial position
as at 28 February 2026
Tangible assets
76,974
37,152
Cash at bank and in hand
75,132
57,367
Creditors: amounts falling due within one year
(54,256)
(43,913)
Net current assets
55,138
40,357
Total assets less current liabilities
132,112
77,509
Creditors: amounts falling due after more than one year
(41,422)
(9,582)
Provisions for liabilities
Deferred tax
(15,475)
(6,825)
Called up share capital
2
2
Profit and loss account
75,213
61,100
Shareholders' funds
75,215
61,102
For the year ending 28 February 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by
Robyn Thomas
Director
Company Registration No. 13202977
JMT PAVING LTD
Notes to the Accounts
for the year ended 28 February 2026
JMT PAVING LTD is a private company, limited by shares, registered in England and Wales, registration number 13202977. The registered office is 112-113 HIGH STREET, LINCOLN, LN5 7PY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
10% Reducing balance
Computer equipment
30% Reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
JMT PAVING LTD
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 March 2025
24,000
38,200
90
2,079
64,369
Additions
54,206
6,495
-
-
60,701
At 28 February 2026
78,206
44,695
90
2,079
125,070
At 1 March 2025
6,056
19,771
24
1,366
27,217
Charge for the year
14,428
6,230
7
214
20,879
At 28 February 2026
20,484
26,001
31
1,580
48,096
At 28 February 2026
57,722
18,694
59
499
76,974
At 28 February 2025
17,944
18,429
66
713
37,152
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
55,936
14,662
Amounts falling due within one year
Other debtors
24,566
23,006
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
7,242
6,000
Obligations under finance leases and hire purchase contracts
16,052
5,080
Taxes and social security
4,677
7,157
Loans from directors
282
1,333
Deferred income
24,566
23,006
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
41,422
9,582
Hire Purchase
Yr. 2 - Yr. 5 = £41,422
JMT PAVING LTD
Notes to the Accounts
for the year ended 28 February 2026
8
Deferred taxation
2026
2025
Accelerated capital allowances
15,475
6,825
Provision at start of year
6,825
5,172
Charged to the profit and loss account
8,650
1,653
Provision at end of year
15,475
6,825
A deferred taxation reserve has been created of some £15,475 (Cumulative) due to accelerated capital allowances.
This reserve will reverse in future periods creating a tax liability at the prevailing rate on the day.
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).