Company registration number: 03333147
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
J M Services (GB) Ltd
Pages for filing with the Registrar
Company registration number: 03333147
J M Services (GB) Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 229,228 134,807
Investments 5 7,000 7,000
236,228 141,807
Current assets
Debtors 6 1,408,719 540,811
Prepayments and accrued income 7,256 6,945
Cash at bank and in hand 398,029 1,154,070
1,814,004 1,701,826
Creditors: amounts falling due within one year
7 (447,307) (303,008)
Net current assets 1,366,697 1,398,818
Total assets less current liabilities 1,602,925 1,540,625
Creditors: Amounts falling due after more than one year
8 (23,139) -
Provisions for liabilities (57,300) (33,700)
NET ASSETS 1,522,486 1,506,925
Capital and reserves
Called up share capital 103 103
Profit and loss account 1,522,383 1,506,822
TOTAL EQUITY 1,522,486 1,506,925
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03333147
J M Services (GB) Ltd
Balance sheet - continued
as at 31 March 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 June 2026 and signed on its behalf by:
Mr J Perry, Director
29 June 2026
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J M Services (GB) Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
J M Services (GB) Ltd is a private company registered in England and Wales. Its registered number is 03333147. The company is limited by shares. Its registered office is 32 Dowcarr Lane, Woodall, Sheffield, South Yorkshire, S26 7XN.
2 Accounting policies
Basis of preparing the financial statements
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” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixed assets:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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J M Services (GB) Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 16 (2025 - 16).
4 Tangible fixed assets
Fixed assets
£
Cost
At 1 April 2025 378,883
Additions 156,237
At 31 March 2026 535,120
Depreciation
At 1 April 2025 244,076
Charge for year 61,816
At 31 March 2026 305,892
Net book value
At 31 March 2026 229,228
At 31 March 2025 134,807
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J M Services (GB) Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
At 1 April 2025 7,000
At 31 March 2026 7,000
Net book value
At 31 March 2026 7,000
At 31 March 2025 7,000
6 Debtors
2026 2025
£ £
Trade debtors 516,615 433,745
Directors' loan accounts 575,000 -
Taxation 250,857 41,566
Other debtors 66,247 65,500
1,408,719 540,811
7 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 135,500 93,498
Amounts owed to directors - 142
Contract liabilities 5,669 -
Other creditors 25,281 24,268
Taxation 259,976 166,369
Social security and other tax 14,381 12,981
Accruals and deferred income 6,500 5,750
447,307 303,008
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J M Services (GB) Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
8 Creditors: amounts falling due after more than one year
2026 2025
£ £
Contract liabilities 23,139 -
9 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025.
2026 2025
£ £
Mr J M Perry
Amounts advanced 575,000 -
Balance outstanding at end of year 575,000 -
During the year, the Director’s Current Account of Mr J M Perry became overdrawn. The maximum loan balance outstanding in the year was £575,000, and forms part of "Debtors" as at the year end. Interest has been charged by the company on this loan.
10 Related party transactions
The directors are also shareholders of the company. Dividends paid to the directors, as shareholders of the company, during the year (with the previous year shown in brackets) were as follows: Mr J M Perry £87,000 (£116,000); Mr A Perry £87,000 (£91,000).
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