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REGISTERED NUMBER: 03889469 (England and Wales)















Unaudited Financial Statements

for the Period 1 June 2022 to 31 July 2023

for

J R B Environmental Design Limited

J R B Environmental Design Limited (Registered number: 03889469)






Contents of the Financial Statements
for the Period 1 June 2022 to 31 July 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


J R B Environmental Design Limited (Registered number: 03889469)

Balance Sheet
31 July 2023

31.7.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,000 16,000
Tangible assets 5 458,388 474,967
466,388 490,967

CURRENT ASSETS
Stocks 6 - 97,207
Debtors 7 34,421 204,239
Cash at bank 1,363,189 965,577
1,397,610 1,267,023
CREDITORS
Amounts falling due within one year 8 161,107 185,400
NET CURRENT ASSETS 1,236,503 1,081,623
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,702,891

1,572,590

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,701,891 1,571,590
SHAREHOLDERS' FUNDS 1,702,891 1,572,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 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.

J R B Environmental Design Limited (Registered number: 03889469)

Balance Sheet - continued
31 July 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by:




Mr John Book - Director



Mr Robert Bennett - Director


J R B Environmental Design Limited (Registered number: 03889469)

Notes to the Financial Statements
for the Period 1 June 2022 to 31 July 2023

1. STATUTORY INFORMATION

J R B Environmental Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03889469

Registered office: Matrix Office Park
10 Eaton Avenue
Buckshaw Village
Chorley
Lancashire
PR7 7NA

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


J R B Environmental Design Limited (Registered number: 03889469)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 July 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 July 2023 160,000
AMORTISATION
At 1 June 2022 144,000
Charge for period 8,000
At 31 July 2023 152,000
NET BOOK VALUE
At 31 July 2023 8,000
At 31 May 2022 16,000

J R B Environmental Design Limited (Registered number: 03889469)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 July 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2022 650,998 28,119 12,995 692,112
Disposals - - (12,995 ) (12,995 )
At 31 July 2023 650,998 28,119 - 679,117
DEPRECIATION
At 1 June 2022 182,280 24,954 9,911 217,145
Charge for period 13,020 475 - 13,495
Eliminated on disposal - - (9,911 ) (9,911 )
At 31 July 2023 195,300 25,429 - 220,729
NET BOOK VALUE
At 31 July 2023 455,698 2,690 - 458,388
At 31 May 2022 468,718 3,165 3,084 474,967

6. STOCKS
31.7.23 31.5.22
£    £   
Work-in-progress - 97,207

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.5.22
£    £   
Trade debtors 25,598 201,139
Other debtors 8,823 3,100
34,421 204,239

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.5.22
£    £   
Trade creditors 132 912
Taxation and social security 149,950 172,000
Other creditors 11,025 12,488
161,107 185,400

J R B Environmental Design Limited (Registered number: 03889469)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 July 2023

9. RELATED PARTY DISCLOSURES

Hill House Cad Services
Kirsty Grieves was the company secretary of JRB Environmental Design Limited until she resigned in June 2023. She is also a partner in Hill House CAD designs.
Hill House CAD Designs invoiced the company Nil (2022 - Nil) during the period and the balance outstanding at the period end was Nil (2022 - Nil).
The company invoiced Hill House CAD Designs £Nil (2022 - £1,225) for services provided during the period. The balance outstanding at period end was Nil (2022 - Nil).

MGB Technical Services
Glenys Book is the wife of John Book who is a director in JRB Environmental Design Limited.
MGB Technical Services provided office services to the company totalling £22,134 (£18,634) during the and period the balance outstanding at the period end was Nil (2022 - £1,596).

JR & MG Book.
Mr John Book is a partner in JR & MG Book Consulting Engineers and a director of JRB Environmental Design Limited.
JR & MG Book Consulting Engineers were provided with services by the company totalling £5,600 (2022 - £4,550) and the amount outstanding at the period end was £nil (2022 - £4,550)..

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr John Book.