Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 04114626 Mrs June Bosworth Mr Martyn Bosworth Mr David Wragg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04114626 2022-11-30 04114626 2023-11-30 04114626 2022-12-01 2023-11-30 04114626 frs-core:Non-currentFinancialInstruments 2023-11-30 04114626 frs-core:ComputerEquipment 2022-12-01 2023-11-30 04114626 frs-core:FurnitureFittings 2022-12-01 2023-11-30 04114626 frs-core:MotorVehicles 2022-12-01 2023-11-30 04114626 frs-core:PlantMachinery 2022-12-01 2023-11-30 04114626 frs-core:ShareCapital 2023-11-30 04114626 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 04114626 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 04114626 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 04114626 frs-bus:SmallEntities 2022-12-01 2023-11-30 04114626 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 04114626 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 04114626 frs-bus:Director1 2022-12-01 2023-11-30 04114626 frs-bus:Director2 2022-12-01 2023-11-30 04114626 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 04114626 frs-countries:EnglandWales 2022-12-01 2023-11-30 04114626 2021-11-30 04114626 2022-11-30 04114626 2021-12-01 2022-11-30 04114626 frs-core:Non-currentFinancialInstruments 2022-11-30 04114626 frs-core:ShareCapital 2022-11-30 04114626 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 04114626
J B Services (Derby) Limited
ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 04114626
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 289,776 331,239
289,776 331,239
CURRENT ASSETS
Stocks 29,420 39,329
Debtors 93,379 89,400
Cash at bank and in hand 560 1,729
123,359 130,458
Creditors: Amounts Falling Due Within One Year (171,277 ) (156,586 )
NET CURRENT ASSETS (LIABILITIES) (47,918 ) (26,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES 241,858 305,111
Creditors: Amounts Falling Due After More Than One Year (16,167 ) (31,167 )
NET ASSETS 225,691 273,944
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 225,591 273,844
SHAREHOLDERS' FUNDS 225,691 273,944
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For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Martyn Bosworth
Director
21st August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
J B Services (Derby) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04114626 . The registered office is 22 Muswell Road, Mackworth, Derby, Derbyshire, DE22 4HN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 15% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. Taxation
Taxation for the year 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
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4. Tangible Assets
Total
£
Cost
As at 1 December 2022 776,580
Additions 18,655
As at 30 November 2023 795,235
Depreciation
As at 1 December 2022 445,341
Provided during the period 60,118
As at 30 November 2023 505,459
Net Book Value
As at 30 November 2023 289,776
As at 1 December 2022 331,239
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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