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Company Registration No. 13433632 (England and Wales)
JJLB Holdings Limited Unaudited accounts for the year ended 31 March 2023
JJLB Holdings Limited Unaudited accounts Contents
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JJLB Holdings Limited Company Information for the year ended 31 March 2023
Director
John Bancroft
Company Number
13433632 (England and Wales)
Registered Office
136 Hall Street Stockport Greater Manchester SK1 4HE
Accountants
Bee Motion Accounting Limited 136 Hall Street Stockport Greater Manchester SK1 4HE
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JJLB Holdings Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
250 
250 
Net current assets
- 
- 
Net assets
250 
250 
Capital and reserves
Called up share capital
250 
250 
Shareholders' funds
250 
250 
For the year ending 31 March 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 5 February 2024 and were signed on its behalf by
John Bancroft Director Company Registration No. 13433632
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JJLB Holdings Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
JJLB Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13433632. The registered office is 136 Hall Street, Stockport, Greater Manchester, SK1 4HE.
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
Presentation currency
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Preparation of consolidated financial statements
The financial statements contain information about JJLB Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399 (2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Taxation
Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case tax is also recognised in other comprehensive income or directly in equity respectively. Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2022
250 
Valuation at 31 March 2023
250 
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JJLB Holdings Limited Notes to the Accounts for the year ended 31 March 2023
5
Transactions with related parties
The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
6
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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