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REGISTERED NUMBER: 05216706 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 December 2023

for

J.M.B.R. Holdings Limited

J.M.B.R. Holdings Limited (Registered number: 05216706)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J.M.B.R. Holdings Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: C Butler
P McWilliams





REGISTERED OFFICE: 66-69 Devon Street
Nechells
Birmingham
B7 4SL





REGISTERED NUMBER: 05216706 (England and Wales)





ACCOUNTANTS: Mallett Jones
3 Hagley Court North
The Waterfront
Dudley
West Midlands
DY5 1XF

J.M.B.R. Holdings Limited (Registered number: 05216706)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 783,200 818,800
Investments 5 285,200 285,200
1,068,400 1,104,000

CURRENT ASSETS
Debtors 6 2,825,301 1,819,904
Cash at bank 276,550 508,579
3,101,851 2,328,483
CREDITORS
Amounts falling due within one year 7 1,439,089 795,017
NET CURRENT ASSETS 1,662,762 1,533,466
TOTAL ASSETS LESS CURRENT LIABILITIES 2,731,162 2,637,466

ACCRUALS AND DEFERRED INCOME 3,299 5,999
NET ASSETS 2,727,863 2,631,467

CAPITAL AND RESERVES
Called up share capital 8 5,489 5,489
Share premium 37,570 37,570
Retained earnings 2,684,804 2,588,408
SHAREHOLDERS' FUNDS 2,727,863 2,631,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:



C Butler - Director


J.M.B.R. Holdings Limited (Registered number: 05216706)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

J.M.B.R. Holdings 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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - Straight line over 20 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

3. EMPLOYEES AND DIRECTORS

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

J.M.B.R. Holdings Limited (Registered number: 05216706)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 January 2023
and 31 December 2023 1,424,000
DEPRECIATION
At 1 January 2023 605,200
Charge for year 35,600
At 31 December 2023 640,800
NET BOOK VALUE
At 31 December 2023 783,200
At 31 December 2022 818,800

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 285,200
NET BOOK VALUE
At 31 December 2023 285,200
At 31 December 2022 285,200

The company owns 100% of the shares in John Wilde & Co (Metals) Limited.

6. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings 2,564,201 1,819,904
Other debtors 18,313 -
2,582,514 1,819,904

Amounts falling due after more than one year:
Other debtors 242,787 -

Aggregate amounts 2,825,301 1,819,904

J.M.B.R. Holdings Limited (Registered number: 05216706)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed to group undertakings 1,398,495 762,495
Taxation and social security 40,594 32,522
1,439,089 795,017

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
5,200 Ordinary £1 5,200 5,200
289 Ordinary B £1 289 289
5,489 5,489

9. OTHER FINANCIAL COMMITMENTS

The Company has provided security in respect of a loan entered into by its Parent Company by granting a standard charge over land and property in favour of the Lender.

10. RELATED PARTY DISCLOSURES

The parent of the smallest group into which the company is consolidated is PMCB Holdings Limited whose registered office is 3 Hagley Court North, The Waterfront, Dudley, DY5 1XF.