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REGISTERED NUMBER: SC519630 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

J B All Trades Ltd

J B All Trades Ltd (Registered number: SC519630)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J B All Trades Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: J S Brown





REGISTERED OFFICE: Unit 3, Morris Park
37 Rosyth Road
Glasgow
Scotland
G5 OYD





REGISTERED NUMBER: SC519630 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

J B All Trades Ltd (Registered number: SC519630)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,897 7,868

CURRENT ASSETS
Stocks 5 9,260 11,601
Debtors 6 10,332 10,332
Cash at bank and in hand 36,256 77,896
55,848 99,829
CREDITORS
Amounts falling due within one year 7 29,434 61,874
NET CURRENT ASSETS 26,414 37,955
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,311

45,823

CREDITORS
Amounts falling due after more than one
year

8

25,823

21,500
NET ASSETS 12,488 24,323

CAPITAL AND RESERVES
Called up share capital 10 200 100
Retained earnings 12,288 24,223
SHAREHOLDERS' FUNDS 12,488 24,323

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

J B All Trades Ltd (Registered number: SC519630)

Balance Sheet - continued
30 November 2023


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 18 July 2024 and were signed by:





J S Brown - Director


J B All Trades Ltd (Registered number: SC519630)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

J B All Trades Ltd is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 1,239 14,093 1,548 16,880
Additions - 13,839 - 13,839
Disposals - (14,093 ) - (14,093 )
At 30 November 2023 1,239 13,839 1,548 16,626
DEPRECIATION
At 1 December 2022 478 8,147 387 9,012
Charge for year 114 3,460 290 3,864
Eliminated on disposal - (8,147 ) - (8,147 )
At 30 November 2023 592 3,460 677 4,729
NET BOOK VALUE
At 30 November 2023 647 10,379 871 11,897
At 30 November 2022 761 5,946 1,161 7,868

J B All Trades Ltd (Registered number: SC519630)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. STOCKS
30.11.23 30.11.22
£    £   
Stocks & WIP 9,260 11,601

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Touchstone Education 10,332 10,332

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 16,209 20,139
Tax - 8,469
Social security and other taxes 673 11,808
VAT 9,035 14,622
Directors' current accounts 1,664 3,495
Accrued expenses 1,853 3,341
29,434 61,874

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Other loans (see note 9) 15,500 21,500
Hire purchase contracts 10,323 -
25,823 21,500

9. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due between one and two years:
Other loans - 1-2 years 15,500 21,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
200 Ordinary Share Capital £1 200 100

100 Ordinary Share Capital shares of £1 each were allotted and fully paid for cash at par during the year.