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REGISTERED NUMBER: 05727023 (England and Wales)






















Cessation Financial Statements

for the Period

1 June 2022 to 30 November 2023

for

J B Services Lincs Ltd

J B Services Lincs Ltd (Registered number: 05727023)






Contents of the Financial Statements
for the Period 1 June 2022 to 30 November 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


J B Services Lincs Ltd

Company Information
for the Period 1 June 2022 to 30 November 2023







DIRECTOR: Mr J B Bloom





REGISTERED OFFICE: 1 Larkspur Road
Lincoln
LN2 4SS





REGISTERED NUMBER: 05727023 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
J B Services Lincs Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J B Services Lincs Ltd for the period ended 30 November 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of J B Services Lincs Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J B Services Lincs Ltd and state those matters that we have agreed to state to the director of J B Services Lincs Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J B Services Lincs Ltd and its director for our work or for this report.

It is your duty to ensure that J B Services Lincs Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J B Services Lincs Ltd. You consider that J B Services Lincs Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of J B Services Lincs Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG


29 February 2024

J B Services Lincs Ltd (Registered number: 05727023)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 4,091
- 4,091

CURRENT ASSETS
Debtors 6 13,143 11,540
Cash at bank 81,596 77,749
94,739 89,289
CREDITORS
Amounts falling due within one year 7 42,275 29,923
NET CURRENT ASSETS 52,464 59,366
TOTAL ASSETS LESS CURRENT LIABILITIES 52,464 63,457

PROVISIONS FOR LIABILITIES - 777
NET ASSETS 52,464 62,680

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 52,364 62,580
SHAREHOLDERS' FUNDS 52,464 62,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 29 February 2024 and were signed by:





Mr J B Bloom - Director


J B Services Lincs Ltd (Registered number: 05727023)

Notes to the Financial Statements
for the Period 1 June 2022 to 30 November 2023

1. STATUTORY INFORMATION

J B Services Lincs Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net invoiced sales of goods and services as licensed Dynorod operator excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of fifteen years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Office equipment - 25% on reducing balance

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.

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 3 (2022 - 4 ) .

J B Services Lincs Ltd (Registered number: 05727023)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 30 November 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022 60,000
Disposals (60,000 )
At 30 November 2023 -
AMORTISATION
At 1 June 2022 60,000
Eliminated on disposal (60,000 )
At 30 November 2023 -
NET BOOK VALUE
At 30 November 2023 -
At 31 May 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Office
machinery equipment Totals
£    £    £   
COST
At 1 June 2022 78,096 2,187 80,283
Disposals (78,096 ) (2,187 ) (80,283 )
At 30 November 2023 - - -
DEPRECIATION
At 1 June 2022 74,736 1,456 76,192
Charge for period 1,155 251 1,406
Eliminated on disposal (75,891 ) (1,707 ) (77,598 )
At 30 November 2023 - - -
NET BOOK VALUE
At 30 November 2023 - - -
At 31 May 2022 3,360 731 4,091

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,143 6,268
Other debtors - 5,272
13,143 11,540

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1,505
Taxation and social security 7,056 14,605
Other creditors 35,219 13,813
42,275 29,923

J B Services Lincs Ltd (Registered number: 05727023)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 30 November 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100