2022-04-012023-03-312023-03-31false05732747JNB Services 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JNB Services Limited

Registered Number
05732747
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

JNB Services Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

K Tupaea

Registered Address

Unit 5 Victoria Trading Estate
Bowling Street Hollinwood
Oldham
OL9 7PJ

Registered Number

05732747 (England and Wales)
JNB Services Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets518,30423,580
18,30423,580
Current assets
Stocks6170,634148,398
Debtors7215,148248,580
Cash at bank and on hand583,458723,318
969,2401,120,296
Creditors amounts falling due within one year8(260,463)(330,931)
Net current assets (liabilities)708,777789,365
Total assets less current liabilities727,081812,945
Creditors amounts falling due after one year9(45,030)(216,005)
Provisions for liabilities10(5,555)(4,818)
Net assets676,496592,122
Capital and reserves
Called up share capital1,2001,200
Profit and loss account675,296590,922
Shareholders' funds676,496592,122
The financial statements were approved and authorised for issue by the Director on 17 October 2023, and are signed on its behalf by:
K Tupaea
Director
Registered Company No. 05732747
JNB Services Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Vehicles4
Office Equipment4
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1110
5.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 22106,84035,265142,105
Additions7,125-7,125
At 31 March 23113,96535,265149,230
Depreciation and impairment
At 01 April 2296,05122,474118,525
Charge for year4,9717,43012,401
At 31 March 23101,02229,904130,926
Net book value
At 31 March 2312,9435,36118,304
At 31 March 2210,78912,79123,580
6.Stocks

2023

2022

££
Raw materials and consumables170,634148,398
Total170,634148,398
7.Debtors

2023

2022

££
Trade debtors / trade receivables96,821178,250
Other debtors100,50266,062
Prepayments and accrued income17,8254,268
Total215,148248,580
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables170,105225,015
Bank borrowings and overdrafts20,00019,000
Taxation and social security59,13276,254
Other creditors2,7001,954
Accrued liabilities and deferred income8,5268,708
Total260,463330,931
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts45,030216,005
Total45,030216,005
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)5,5554,818
Total5,5554,818