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Company Registration No. 12845551 (England and Wales)
J B Books Ltd Unaudited accounts for the year ended 31 August 2023
J B Books Ltd Unaudited accounts Contents
Page
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J B Books Ltd Company Information for the year ended 31 August 2023
Director
James Richard BINGHAM
Company Number
12845551 (England and Wales)
Registered Office
28 Sidings Court Brough East Yorkshire HU15 1ES
Accountants
Turpin Accounting Services Building 56 Cubaroo Cirrus Way Brough East Yorkshire HU15 1XW
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J B Books Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
287 
559 
Current assets
Debtors
54,282 
19,253 
Cash at bank and in hand
1,069 
11,014 
55,351 
30,267 
Creditors: amounts falling due within one year
(4,490)
(3,494)
Net current assets
50,861 
26,773 
Net assets
51,148 
27,332 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
51,147 
27,331 
Shareholders' funds
51,148 
27,332 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2023 and were signed on its behalf by
James Richard BINGHAM Director Company Registration No. 12845551
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J B Books Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
J B Books Ltd is a private company, limited by shares, registered in England and Wales, registration number 12845551. The registered office is 28 Sidings Court, Brough, East Yorkshire, HU15 1ES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2022
1,093 
At 31 August 2023
1,093 
Depreciation
At 1 September 2022
534 
Charge for the year
272 
At 31 August 2023
806 
Net book value
At 31 August 2023
287 
At 31 August 2022
559 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
3,078 
2,410 
Other debtors
51,204 
16,843 
54,282 
19,253 
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J B Books Ltd Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
4,340 
2,807 
Accruals
150 
687 
4,490 
3,494 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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