REGISTERED NUMBER: 04719955 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JM & M SCANLON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J Scanlon

Mrs M Scanlon

Mr P Broadbent

SECRETARY:

Mrs M Scanlon

REGISTERED OFFICE:

Cranberry Lodge

Grebe Close

Poynton

Poynton

Cheshire

SK12 1HU

REGISTERED NUMBER:

04719955 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

BANKERS:

Co-Operative Bank Plc

Business Direct

P O Box 250

Skelmersdale

WN8 6WT

FIXED ASSETS

Tangible assets

4

100,416

114,420

CURRENT ASSETS

Debtors

5

10,822

23,317

Cash at bank

306,019

316,598

316,841

339,915

CREDITORS

Amounts falling due within one year

6

242,047

250,674

NET CURRENT ASSETS

74,794

89,241

TOTAL ASSETS LESS CURRENT LIABILITIES

175,210

203,661

PROVISIONS FOR LIABILITIES

25,104

28,605

NET ASSETS

150,106

175,056

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

149,106

174,056

SHAREHOLDERS' FUNDS

150,106

175,056

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2025 and were signed on its behalf by:

Mr J Scanlon - Director

1.	STATUTORY INFORMATION

JM & M Scanlon Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on cost and 25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

204,056

14,182

46,625

264,863

Additions

5,377

422

-

5,799

At 31 March 2025

209,433

14,604

46,625

270,662

DEPRECIATION

At 1 April 2024

106,921

13,836

29,686

150,443

Charge for year

15,377

192

4,234

19,803

At 31 March 2025

122,298

14,028

33,920

170,246

NET BOOK VALUE

At 31 March 2025

87,135

576

12,705

100,416

At 31 March 2024

97,135

346

16,939

114,420

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,208

10,789

Other debtors

9,614

12,528

10,822

23,317

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,353

4,221

Taxation and social security

13,938

16,964

Other creditors

225,756

229,489

242,047

250,674

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

8,520

2,210

Between one and five years

26,980

-

35,500

2,210