1 February 2025 false No description of principal activity Taxfiler 2024.6 SC685767business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC6857672025-01-31 SC6857672025-02-012026-01-31 SC685767business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 SC685767business:FilletedAccounts2025-02-012026-01-31 SC6857672026-01-31 SC685767business:Director12025-02-012026-01-31 SC685767business:Director22025-02-012026-01-31 SC6857672025-01-31 SC685767core:WithinOneYear2026-01-31 SC685767core:WithinOneYear2025-01-31 SC685767core:AfterOneYear2026-01-31 SC685767core:AfterOneYear2025-01-31 SC685767core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC685767core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC685767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC685767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC685767core:PreviouslyStatedAmount2026-01-31 SC685767core:PreviouslyStatedAmount2025-01-31 SC685767business:SmallEntities2025-02-012026-01-31 SC685767countries:Scotland2025-02-012026-01-31 SC685767core:PlantMachinery2025-02-012026-01-31 SC685767core:ComputerEquipment2025-02-012026-01-31 SC685767core:PlantMachinery2025-01-31 SC685767core:ComputerEquipment2025-01-31 SC685767core:PlantMachinery2026-01-31 SC685767core:ComputerEquipment2026-01-31 SC6857672024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC685767 (Scotland)
JJMM LOGISTICS LIMITED Unaudited accounts for the year ended 31 January 2026
JJMM LOGISTICS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JJMM LOGISTICS LIMITED Company Information for the year ended 31 January 2026
Directors
MARCIN PANAS MICHAL ZYMELKA
Company Number
SC685767 (Scotland)
Accountants
Athena Accountancy Ltd 49 Forge Lane Kingswinford West Midlands DY6 0LG
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JJMM LOGISTICS LIMITED Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
321,491 
351,377 
Investments
5
11,600 
11,600 
333,091 
362,977 
Current assets
Debtors
6
156,870 
248,101 
Cash at bank and in hand
750,753 
474,805 
907,623 
722,906 
Creditors: amounts falling due within one year
7
(233,240)
(187,463)
Net current assets
674,383 
535,443 
Total assets less current liabilities
1,007,474 
898,420 
Creditors: amounts falling due after more than one year
8
(652)
(21,516)
Net assets
1,006,822 
876,904 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,006,820 
876,902 
Shareholders' funds
1,006,822 
876,904 
For the year ending 31 January 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 30 October 2026 and were signed on its behalf by
MARCIN PANAS Director Company Registration No. SC685767
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JJMM LOGISTICS LIMITED Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
JJMM LOGISTICS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC685767.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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
18% reducing balance
Computer equipment
18% reducing balance
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JJMM LOGISTICS LIMITED Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
523,599 
3,095 
526,694 
Additions
62,100 
- 
62,100 
Disposals
(47,942)
- 
(47,942)
At 31 January 2026
537,757 
3,095 
540,852 
Depreciation
At 1 February 2025
174,013 
1,304 
175,317 
Charge for the year
70,067 
504 
70,571 
On disposals
(26,527)
- 
(26,527)
At 31 January 2026
217,553 
1,808 
219,361 
Net book value
At 31 January 2026
320,204 
1,287 
321,491 
At 31 January 2025
349,586 
1,791 
351,377 
5
Investments
Other investments 
£ 
Valuation at 1 February 2025
11,600 
Valuation at 31 January 2026
11,600 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
122,981 
225,213 
Accrued income and prepayments
- 
20,332 
Other debtors
33,889 
2,556 
156,870 
248,101 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
128,249 
75,176 
Obligations under finance leases and hire purchase contracts
20,864 
20,864 
Taxes and social security
76,487 
12,093 
Other creditors
7,640 
2,488 
Loans from directors
- 
76,842 
233,240 
187,463 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
652 
21,516 
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JJMM LOGISTICS LIMITED Notes to the Accounts for the year ended 31 January 2026
9
Loans to directors
At the year end , the director owed the company £31,333. The loan was interest free and repayable in full on demand. It was included in other debtors.
10
Average number of employees
During the year the average number of employees was 8 (2025: 6).
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