2022-04-012023-03-312023-03-31false09009502JB Jones 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JB Jones Limited

Registered Number
09009502
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

JB Jones Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

JONES, John Bulkeley

Registered Address

49 Mellington Avenue East Didsbury
Manchester
M20 5WE

Registered Number

09009502 (England and Wales)
JB Jones Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6546102
546102
Current assets
Stocks7-1,560
Debtors813,5002,340
Cash at bank and on hand34,60528,960
48,10532,860
Creditors amounts falling due within one year9(48,362)(32,194)
Net current assets (liabilities)(257)666
Total assets less current liabilities289768
Provisions for liabilities10(104)(19)
Net assets185749
Capital and reserves
Called up share capital100100
Profit and loss account85649
Shareholders' funds185749
The financial statements were approved and authorised for issue by the Director on 18 October 2023, and are signed on its behalf by:
JONES, John Bulkeley
Director
Registered Company No. 09009502
JB Jones 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.Principal activities
IT Consultancy
4.Accounting policies
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:

Reducing balance (%)
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 221,0201,020
Additions624624
Disposals(670)(670)
At 31 March 23974974
Depreciation and impairment
At 01 April 22918918
Charge for year113113
On disposals(603)(603)
At 31 March 23428428
Net book value
At 31 March 23546546
At 31 March 22102102
7.Stocks

2023

2022

££
Work in progress-1,560
Total-1,560
8.Debtors

2023

2022

££
Trade debtors / trade receivables13,5002,340
Total13,5002,340
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables144144
Taxation and social security18,30518,229
Other creditors29,91313,821
Total48,36232,194
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.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)10419
Total10419