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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
Page
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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
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JB Assessment Services Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,747 
105 
Current assets
Debtors
340 
6,109 
Cash at bank and in hand
9,526 
10,923 
9,866 
17,032 
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 
Capital and reserves
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
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JB Assessment Services Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
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.
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.
Turnover
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 1 June 2022
- 
582 
582 
Additions
1,873 
249 
2,122 
At 31 May 2023
1,873 
831 
2,704 
Depreciation
At 1 June 2022
- 
477 
477 
Charge for the year
390 
90 
480 
At 31 May 2023
390 
567 
957 
Net book value
At 31 May 2023
1,483 
264 
1,747 
At 31 May 2022
- 
105 
105 
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JB Assessment Services Limited Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
6,109 
Other debtors
340 
- 
340 
6,109 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
129 
2,593 
Taxes and social security
3,730 
4,582 
Other creditors
37 
- 
Loans from directors
7,675 
4,250 
Accruals
431 
395 
12,002 
11,820 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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