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Company Registration No. 06071096 (England and Wales)
JB Associates (Construction Consultants) Limited Unaudited accounts for the year ended 31 December 2023
JB Associates (Construction Consultants) Limited Unaudited accounts Contents
Page
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JB Associates (Construction Consultants) Limited Company Information for the year ended 31 December 2023
Directors
J Butler A Buckland S Butler K Buckland
Secretary
S Butler
Company Number
06071096 (England and Wales)
Registered Office
South Wing, Lymington Town Hall Avenue Road Lymington Hampshire SO41 9BF England
Accountants
Philip Richardson 2 West Moors Road Three Legged Cross Wimborne Dorset BH21 6QP
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JB Associates (Construction Consultants) Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,576 
71,562 
Current assets
Debtors
410,464 
380,928 
Cash at bank and in hand
223,784 
321,486 
634,248 
702,414 
Creditors: amounts falling due within one year
(424,191)
(468,303)
Net current assets
210,057 
234,111 
Total assets less current liabilities
247,633 
305,673 
Provisions for liabilities
Deferred tax
(7,139)
(13,391)
Net assets
240,494 
292,282 
Capital and reserves
Called up share capital
136 
136 
Profit and loss account
240,358 
292,146 
Shareholders' funds
240,494 
292,282 
For the year ending 31 December 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 21 March 2024 and were signed on its behalf by
A Buckland Director Company Registration No. 06071096
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JB Associates (Construction Consultants) Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
JB Associates (Construction Consultants) Limited is a private company, limited by shares, registered in England and Wales, registration number 06071096. The registered office is South Wing, Lymington Town Hall, Avenue Road, Lymington, Hampshire, SO41 9BF, England.
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:
Plant & machinery
15% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
15% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
100,000 
At 31 December 2023
100,000 
Amortisation
At 1 January 2023
100,000 
At 31 December 2023
100,000 
Net book value
At 31 December 2023
- 
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JB Associates (Construction Consultants) Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
14,180 
58,884 
6,081 
80,149 
159,294 
Additions
- 
- 
- 
7,527 
7,527 
Disposals
(14,180)
(58,884)
- 
- 
(73,064)
At 31 December 2023
- 
- 
6,081 
87,676 
93,757 
Depreciation
At 1 January 2023
7,976 
35,544 
1,913 
42,299 
87,732 
Charge for the year
- 
- 
625 
11,344 
11,969 
On disposals
(7,976)
(35,544)
- 
- 
(43,520)
At 31 December 2023
- 
- 
2,538 
53,643 
56,181 
Net book value
At 31 December 2023
- 
- 
3,543 
34,033 
37,576 
At 31 December 2022
6,204 
23,340 
4,168 
37,850 
71,562 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
397,495 
325,329 
Amounts due from group undertakings etc.
- 
43,577 
Accrued income and prepayments
6,729 
12,022 
Other debtors
6,240 
- 
410,464 
380,928 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
50,000 
VAT
83,893 
74,254 
Obligations under finance leases and hire purchase contracts
- 
4,392 
Trade creditors
211,872 
198,616 
Taxes and social security
92,608 
117,662 
Other creditors
35,579 
140 
Loans from directors
(936)
(936)
Accruals
1,175 
1,175 
Deferred income
- 
23,000 
424,191 
468,303 
8
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 December 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
92,679 
138,514 
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JB Associates (Construction Consultants) Limited Notes to the Accounts for the year ended 31 December 2023
9
Average number of employees
During the year the average number of employees was 21 (2022: 27).
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