Company Registration No. 11370569 (England and Wales)
JB Assessment Services Limited
Unaudited accounts
for the year ended 31 May 2023
JB Assessment Services Limited
Unaudited accounts
Contents
JB Assessment Services Limited
Company Information
for the year ended 31 May 2023
Directors
John Bowness
Nicole Bowness
Company Number
11370569 (England and Wales)
Registered Office
664 New Chester Road
Bromborough
Wirral
CH62 2BA
United Kingdom
Accountants
NJM Bookkeeping Limited
The Old Church Hall
Old Coach Road
Kelsall
Cheshire
CW6 0QJ
JB Assessment Services Limited
Statement of financial position
as at 31 May 2023
Cash at bank and in hand
9,526
10,923
Creditors: amounts falling due within one year
(12,002)
(11,820)
Net current (liabilities)/assets
(2,136)
5,212
Net (liabilities)/assets
(389)
5,317
Called up share capital
150
150
Profit and loss account
(539)
5,167
Shareholders' funds
(389)
5,317
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 9 February 2024 and were signed on its behalf by
John Bowness
Director
Company Registration No. 11370569
JB Assessment Services Limited
Notes to the Accounts
for the year ended 31 May 2023
JB Assessment Services Limited is a private company, limited by shares, registered in England and Wales, registration number 11370569. The registered office is 664 New Chester Road, Bromborough, Wirral, CH62 2BA, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Motor vehicles
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 31 May 2023
1,873
831
2,704
Charge for the year
390
90
480
At 31 May 2023
390
567
957
At 31 May 2023
1,483
264
1,747
JB Assessment Services Limited
Notes to the Accounts
for the year ended 31 May 2023
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
3,730
4,582
Loans from directors
7,675
4,250
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).