1 October 2022 false No description of principal activity Taxfiler 2024.1 12230631business:PrivateLimitedCompanyLtd2022-10-012023-09-30 122306312022-09-30 122306312022-10-012023-09-30 12230631business:AuditExemptWithAccountantsReport2022-10-012023-09-30 12230631business:FilletedAccounts2022-10-012023-09-30 122306312023-09-30 12230631business:Director12022-10-012023-09-30 12230631business:RegisteredOffice2022-10-012023-09-30 122306312022-09-30 12230631core:WithinOneYear2023-09-30 12230631core:WithinOneYear2022-09-30 12230631core:AfterOneYear2023-09-30 12230631core:AfterOneYear2022-09-30 12230631core:SharePremiumcore:PreviouslyStatedAmount2023-09-30 12230631core:SharePremiumcore:PreviouslyStatedAmount2022-09-30 12230631core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12230631core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 12230631core:PreviouslyStatedAmount2023-09-30 12230631core:PreviouslyStatedAmount2022-09-30 12230631business:SmallEntities2022-10-012023-09-30 12230631countries:EnglandWales2022-10-012023-09-30 12230631core:PlantMachinery2022-10-012023-09-30 12230631core:MotorVehicles2022-10-012023-09-30 12230631core:Goodwill2022-09-30 12230631core:Goodwill2023-09-30 12230631core:Goodwill2022-10-012023-09-30 12230631core:PlantMachinery2022-09-30 12230631core:MotorVehicles2022-09-30 12230631core:PlantMachinery2023-09-30 12230631core:MotorVehicles2023-09-30 12230631business:Director112022-10-012023-09-30 12230631business:Director112022-09-30 12230631business:Director112023-09-30 122306312021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12230631 (England and Wales)
JB South Heating Ltd Unaudited accounts for the year ended 30 September 2023
JB South Heating Ltd Unaudited accounts Contents
Page
- 2 -
JB South Heating Ltd Company Information for the year ended 30 September 2023
Director
J Benger
Company Number
12230631 (England and Wales)
Registered Office
203 West Street Fareham Hants PO16 0EN
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
- 3 -
JB South Heating Ltd Accountants' report
Accountants' report to the director of JB South Heating Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JB South Heating Ltd for the year ended 30 September 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of JB South Heating Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of JB South Heating Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JB South Heating Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that JB South Heating Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JB South Heating Ltd. You consider that JB South Heating Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of JB South Heating 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 accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 14 March 2024
- 4 -
JB South Heating Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,900 
8,050 
Tangible assets
9,689 
12,510 
16,589 
20,560 
Current assets
Debtors
5,912 
3,669 
Cash at bank and in hand
8,304 
5,292 
14,216 
8,961 
Creditors: amounts falling due within one year
(21,465)
(21,381)
Net current liabilities
(7,249)
(12,420)
Total assets less current liabilities
9,340 
8,140 
Creditors: amounts falling due after more than one year
(4,515)
(7,298)
Net assets
4,825 
842 
Capital and reserves
Share premium
100 
100 
Profit and loss account
4,725 
742 
Shareholders' funds
4,825 
842 
For the year ending 30 September 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 14 March 2024 and were signed on its behalf by
J Benger Director Company Registration No. 12230631
- 5 -
JB South Heating Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
JB South Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 12230631. The registered office is 203 West Street , Fareham, Hants, PO16 0EN.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortization. 10% Straight-Line
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:
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
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.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
11,500 
At 30 September 2023
11,500 
Amortisation
At 1 October 2022
3,450 
Charge for the year
1,150 
At 30 September 2023
4,600 
Net book value
At 30 September 2023
6,900 
At 30 September 2022
8,050 
- 6 -
JB South Heating Ltd Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
12,000 
14,306 
26,306 
At 30 September 2023
12,000 
14,306 
26,306 
Depreciation
At 1 October 2022
5,856 
7,940 
13,796 
Charge for the year
1,229 
1,592 
2,821 
At 30 September 2023
7,085 
9,532 
16,617 
Net book value
At 30 September 2023
4,915 
4,774 
9,689 
At 30 September 2022
6,144 
6,366 
12,510 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,686 
3,591 
Other debtors
4,226 
78 
5,912 
3,669 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,620 
2,444 
VAT
2,005 
- 
Trade creditors
6,770 
7,971 
Taxes and social security
10,070 
10,966 
21,465 
21,381 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,515 
7,298 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J Benger
Director's loan account
- 
35,517 
35,517 
- 
- 
35,517 
35,517 
- 
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 7 -