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REGISTERED NUMBER: 07961208 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

JAB SITE MANAGEMENT LIMITED

JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAB SITE MANAGEMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: D Bladon





REGISTERED OFFICE: The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG





REGISTERED NUMBER: 07961208 (England and Wales)





ACCOUNTANTS: TC Group
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG

JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 65,351 96,628
Investments 6 2,305 2,305
67,656 98,933

CURRENT ASSETS
Debtors 7 311,924 304,105
Cash at bank 121,667 38,028
433,591 342,133
CREDITORS
Amounts falling due within one year 8 246,677 257,968
NET CURRENT ASSETS 186,914 84,165
TOTAL ASSETS LESS CURRENT
LIABILITIES

254,570

183,098

CREDITORS
Amounts falling due after more than one year 9 (43,495 ) (57,475 )

PROVISIONS FOR LIABILITIES (16,338 ) (24,157 )
NET ASSETS 194,737 101,466

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 194,437 101,166
SHAREHOLDERS' FUNDS 194,737 101,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)

BALANCE SHEET - continued
31 MARCH 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2024 and were signed by:





D Bladon - Director


JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

JAB Site Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about JAB Site Management Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised to turnover upon delivery of services to clients.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 293,877
Additions 1,771
Disposals (6,750 )
At 31 March 2024 288,898
DEPRECIATION
At 1 April 2023 197,249
Charge for year 32,668
Eliminated on disposal (6,370 )
At 31 March 2024 223,547
NET BOOK VALUE
At 31 March 2024 65,351
At 31 March 2023 96,628

JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 55,794
DEPRECIATION
At 1 April 2023 13,949
Charge for year 13,948
At 31 March 2024 27,897
NET BOOK VALUE
At 31 March 2024 27,897
At 31 March 2023 41,845

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023
and 31 March 2024 2,305
NET BOOK VALUE
At 31 March 2024 2,305
At 31 March 2023 2,305

At 31 March 2024, the Company has two wholly owned subsidiaries; JAB Portugal and JAB Sweden. During the year JAB Norway ceased to trade and was wound up.

All companies are registered in the relevant country.

The investment is included in the balance sheet at cost, for the subscription shares, when the subsidiary was formed.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 295,775 288,885
Amounts owed by group undertakings 5,557 2,114
Other debtors 10,592 13,106
311,924 304,105

JAB SITE MANAGEMENT LIMITED (REGISTERED NUMBER: 07961208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,054 9,686
Hire purchase contracts 3,708 3,703
Trade creditors 10,868 27,991
Amounts owed to group undertakings 1,422 22,986
Taxation and social security 70,617 28,298
Other creditors 150,008 165,304
246,677 257,968

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 13,247 23,519
Hire purchase contracts 30,248 33,956
43,495 57,475

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 33,956 37,659

11. RELATED PARTY DISCLOSURES

the Director introduced net funds of £11,434 into his current accounts during the year. At 31 March 2024, the Director was owed £123,719. (2023: £111,785.)

The Director's current accounts are free of interest and repayable in demand.