Registered Number 15406211

JMBC LIMITED

Micro-entity Accounts

31 January 2026

JMBC LIMITED Registered Number 15406211

Micro-entity Balance Sheet as at 31 January 2026

Notes 2026 2025
£ £
Called up share capital not paid
2
2
Fixed Assets
-
-
Current Assets
22
3,803
Creditors: amounts falling due within one year
(2,948)
(3,625)
Net current assets (liabilities)
(2,926)
178
Total assets less current liabilities
(2,924)
180
Total net assets (liabilities)
(2,924)
180
Capital and reserves
(2,924)
180
  • For the year ending 31 January 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 21 October 2026

And signed on their behalf by:
Jonathan Beddell, Director

JMBC LIMITED Registered Number 15406211

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees
2026 2025
Average number of employees during the period 1 1

2Accounting Policies

Basis of measurement and preparation of accounts
The financial statements have been prepared under the historical cost convention, in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the Companies Act 2006. The accounts have been prepared on the accruals basis.

Other accounting policies
**Prior-period adjustments**

The comparative balance sheet at 31 January 2025 has been restated to recognise previously omitted payroll costs and corresponding PAYE and National Insurance liabilities of £2,797.98, together with an unpaid corporation tax liability of approximately £827.

These adjustments reduce previously reported net assets from £3,805 to £180. The corporation tax liability was settled during the current financial year. The payroll liability remained outstanding at 31 January 2026.