| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| J-M Capital Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| J-M Capital Limited |
| J-M Capital Limited (Registered number: 04002037) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Report of the Accountants | 6 |
| J-M Capital Limited |
| Company Information |
| for the Year Ended 31 January 2026 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| 8 Hornbuckles |
| South Chailey |
| Lewes |
| East Sussex |
| BN8 4AH |
| BANKERS: |
| Kingston Business Centre |
| 6 Clarence Street |
| Kingston upon Thames |
| Surrey |
| KT1 1NY |
| J-M Capital Limited (Registered number: 04002037) |
| Balance Sheet |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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. |
| The financial statements were approved by the director and authorised for issue on |
| J-M Capital Limited (Registered number: 04002037) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | STATUTORY INFORMATION |
| J-M Capital Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company and no rounding has been applied |
| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| Turnover |
| Turnover primarily consists of management fees, performance fees, retainer fees and service fees, excluding value added tax. All amounts are calculated on an accrued basis where such income is reasonably foreseeable, or recognised as the company gains the right to be paid. |
| Tangible fixed assets |
| Plant and machinery etc | - |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| J-M Capital Limited (Registered number: 04002037) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| Foreign currencies |
| Monetary and non monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. The translation of non monetary assets and liabilities at the balance sheet rate of exchange, does not have a material impact on the accounts. Exchange differences are taken into account in arriving at the operating result. |
| Fixed asset investments |
| Investments are measured at cost less impairment on the basis that they represent shares in entities that are not publicly traded and the fair value cannot otherwise be measured reliably. |
| Operating leases |
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. |
| Debtors and creditors receivable/payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Office | and |
| equipment | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| J-M Capital Limited (Registered number: 04002037) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 February 2025 |
| and 31 January 2026 |
| PROVISIONS |
| At 1 February 2025 |
| and 31 January 2026 | 659 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other creditors |
| 9. | RELATED PARTY DISCLOSURES |
| During the year, a total of key management personnel compensation of £Nil (2024 - £Nil) was paid. |
| Dividends of £Nil (2024:£Nil) were paid to the shareholders during the year. |
| J-M Capital Limited |
| Report of the Accountants to the Director of |
| J-M Capital Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages three to seven and you consider that the company is exempt from an audit. |
| In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
| Chartered Accountants |
| 8 Hornbuckles |
| South Chailey |
| Lewes |
| East Sussex |
| BN8 4AH |