Company Registration No. SC281708 (Scotland)
J M K (2005) Limited
Unaudited accounts
for the year ended 31 March 2026
J M K (2005) Limited
Unaudited accounts
Contents
J M K (2005) Limited
Company Information
for the year ended 31 March 2026
Company Number
SC281708 (Scotland)
J M K (2005) Limited
Statement of financial position
as at 31 March 2026
Tangible assets
3,180,000
2,207,810
Cash at bank and in hand
40,528
131,719
Creditors: amounts falling due within one year
(179,722)
(312,898)
Net current liabilities
(130,041)
(181,179)
Total assets less current liabilities
3,049,959
2,026,631
Creditors: amounts falling due after more than one year
(649,847)
(609,314)
Net assets
2,400,112
1,417,317
Called up share capital
100
100
Revaluation reserve
2,218,623
1,246,433
Profit and loss account
181,389
170,784
Shareholders' funds
2,400,112
1,417,317
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 26 October 2026 and were signed on its behalf by
James Kirkland
Director
Company Registration No. SC281708
J M K (2005) Limited
Notes to the Accounts
for the year ended 31 March 2026
J M K (2005) Limited is a private company, limited by shares, registered in Scotland, registration number SC281708.
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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.
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:
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Tangible fixed assets
Land & buildings
Cost or valuation
At valuation
At 31 March 2026
3,180,000
At 31 March 2026
3,180,000
At 31 March 2025
2,207,810
Amounts falling due within one year
J M K (2005) Limited
Notes to the Accounts
for the year ended 31 March 2026
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
5,146
Taxes and social security
24,763
22,275
Other creditors
148,561
281,076
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Creditors: amounts falling due after more than one year
2026
2025
Bank loans
649,847
609,314
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Average number of employees
During the year the average number of employees was 0 (2025: 0).