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Registered Number: 11072918


 

 

 

JBC FASHION LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2020

End date: 30 November 2021
 
 
Notes
 
2021
£
  2020
£
Fixed assets      
Intangible fixed assets 6,000    6,000 
Tangible fixed assets 1,086    1,277 
7,086    7,277 
Current assets      
Stocks 1,550    1,450 
Cash at bank and in hand 1,449    571 
2,999    2,021 
Creditors: amount falling due within one year (6,388)   (5,771)
Net current liabilities (3,389)   (3,750)
 
Total assets less current liabilities 3,697    3,527 
Net assets 3,697    3,527 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 3,696    3,526 
Shareholder's funds 3,697    3,527 
 


For the accounting year the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 August 2022 and were signed by:


--------------------------------
Madhobi HOSSAIN
Director
1
General Information
JBC FASHION LTD is a private company, limited by shares, registered in England, registration number 11072918, registration address Ground Floor G-10, 22 Market Square, London, E14 6BU.

The presentation currency is £ sterling
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
Cost of sales
Cost of sales comprises the value of goods and services purchased by the company, net of trade discounts as applicable. 
Taxation
The tax charged on the profit on ordinary activities using applicable standard taxation provisions in use.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Staff Costs

2021   2020
 
Average number of employees during the year Number   Number
 

3.

Average number of employees

Average number of employees during the year was 0 (2020 : 0).
4.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2020  
Additions 6,000    6,000 
Disposals  
At 30 November 2021 6,000    6,000 
Amortisation
At 01 December 2020  
Charge for year  
On disposals  
At 30 November 2021  
Net book values
At 30 November 2021 6,000    6,000 
At 30 November 2020  


5.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2020 850    1,230    2,080 
Additions    
Disposals    
At 30 November 2021 850    1,230    2,080 
Depreciation
At 01 December 2020 328    475    803 
Charge for year 78    113    191 
On disposals    
At 30 November 2021 406    588    994 
Net book values
Closing balance as at 30 November 2021 444    642    1,086 
Opening balance as at 01 December 2020 522    755    1,277 


2