Company No: 09567603 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

J Slade

Registered office	58 Warren Road
	Brighton
	BN2 6BA
	United Kingdom

Company number

09567603 (England and Wales)

Accountant	Kreston Reeves LLP
	1st Floor
	8a Ship Street
	Brighton
	BN1 1AZ
	United Kingdom

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JMS Connections Limited for the financial year ended 31 March 2026 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of JMS Connections Limited, as a body, in accordance with the terms of our engagement letter dated 09 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of JMS Connections Limited and state those matters that we have agreed to state to the director of JMS Connections Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JMS Connections Limited and its Director as a body for our work or for this report.

It is your duty to ensure that JMS Connections Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JMS Connections Limited. You consider that JMS Connections Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of JMS Connections Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP
Accountant

1st Floor
8a Ship Street
Brighton
BN1 1AZ
United Kingdom

30 October 2026

	Note	2026		2025
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	16,766		20,795
		16,766		20,795
Current assets
Debtors
- due within one year	5	229,011		205,128
- due after more than one year	5	79,562		85,862
Cash at bank and in hand	6	431,341		308,141
		739,914		599,131
Creditors: amounts falling due within one year	7	( 139,038)		( 94,329)
Net current assets		600,876		504,802
Total assets less current liabilities		617,642		525,597
Creditors: amounts falling due after more than one year	8	0		( 5,833)
Net assets		617,642		519,764
Capital and reserves
Called-up share capital	9	1		1
Profit and loss account		617,641		519,763
Total shareholder's funds		617,642		519,764

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of JMS Connections Limited (registered number: 09567603) were approved and authorised for issue by the Director on 30 October 2026. They were signed on its behalf by:

J Slade Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

JMS Connections Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 58 Warren Road, Brighton, BN2 6BA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Prior year adjustment

[Disclose the nature of the prior period adjustment, and (if practicable);
(i) for each prior period presented, the amount of the correction for each financial statement line item affected; and
(ii) the amount of the correction at the beginning of the earliest prior period presented; or an explanation if it is not practicable to disclose these amounts for (i) and (ii).]

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	5 years straight line
Computer equipment	3 years straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Prior year adjustment

During the year, the directors identified an error in the classification of a balance recorded in the year ended 31 March 2025.

An amount of £126,928 had been included within amounts owed by connected companies. Following a review of the underlying records, it was determined that the balance should instead have been recognised within amounts owed by director.

Accordingly, the comparative figures have been restated to correct this error. The adjustment has resulted in a decrease in amounts owed by connected companies and a corresponding increase in amounts due from the director.

The adjustment affects only the classification of balances within the balance sheet and has no impact on the profit or loss or net assets previously reported for the year ended 31 March 2025.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Other debtors		3,338		(2,838)		500
Amounts owed by director		0		129,766		129,766
Amounts owed by connected companies		212,790		(126,928)		85,862

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		4

4. Tangible assets

	Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2025	3,124		89,423		1,354		93,901
Additions	0		0		833		833
At 31 March 2026	3,124		89,423		2,187		94,734
Accumulated depreciation
At 01 April 2025	3,076		68,676		1,354		73,106
Charge for the financial year	48		4,698		116		4,862
At 31 March 2026	3,124		73,374		1,470		77,968
Net book value
At 31 March 2026	0		16,049		717		16,766
At 31 March 2025	48		20,747		0		20,795

5. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	53,756		63,654
Amounts owed by director	135,055		129,766
Prepayments and accrued income	1,580		11,208
Other debtors	38,620		500
	229,011		205,128
Debtors: amounts falling due after more than one year
Amounts owed by connected companies	79,562		85,862

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	431,341		308,141

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	5,834		10,000
Trade creditors	8,490		0
Accruals	15,448		19,023
Taxation and social security	106,304		54,245
Other creditors	2,962		11,061
	139,038		94,329

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		5,833

In the year ended 31 March 2021, the company took a bounce back loan from the bank. This is repayable over 6 years. The annual interest rate on this loan is 2.5%.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

10. Related party transactions

**J Slade**
(Director)
During the year the director was provided an interest bearing unsecured loan from the company. The director made no repayments and drew £424. Interest is charged at the appropriate HMRC official rate. At the year end the amount due from the director was £135,055 (2025: £129,766)