Registered number
06599101
JB Management and Consultancy Services Limited
Unaudited Filleted Accounts
31 May 2024
JB Management and Consultancy Services Limited
Registered number: 06599101
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,544 2,051
Current assets
Cash at bank and in hand 82,636 61,249
Creditors: amounts falling due within one year 4 (4,084) 6,867
Net current assets 78,552 68,116
Net assets 80,096 70,167
Capital and reserves
Called up share capital 1 1
Profit and loss account 80,095 70,166
Shareholder's funds 80,096 70,167
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr. J D Beadle
Director
Approved by the board on 16 October 2024
JB Management and Consultancy Services Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
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.
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets
Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2023 11,636
At 31 May 2024 11,636
Depreciation
At 1 June 2023 9,585
Charge for the year 507
At 31 May 2024 10,092
Net book value
At 31 May 2024 1,544
At 31 May 2023 2,051
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other taxes and social security costs 2,682 891
Other creditors 1,402 (7,758)
4,084 (6,867)
5 Other information
JB Management and Consultancy Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Hinksey Court
Church Way
Botley
Oxfordshire
OX2 9SX
JB Management and Consultancy Services Limited 06599101 false 2023-06-01 2024-05-31 2024-05-31 VT Final Accounts October 2023 release 2 Mr. J D Beadle No description of principal activity 06599101 2022-06-01 2023-05-31 06599101 core:WithinOneYear 2023-05-31 06599101 core:ShareCapital 2023-05-31 06599101 core:RetainedEarningsAccumulatedLosses 2023-05-31 06599101 2023-06-01 2024-05-31 06599101 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06599101 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 06599101 bus:Director40 2023-06-01 2024-05-31 06599101 2 2023-06-01 2024-05-31 06599101 core:PlantMachinery 2023-06-01 2024-05-31 06599101 countries:England 2023-06-01 2024-05-31 06599101 bus:FRS102 2023-06-01 2024-05-31 06599101 bus:FullAccounts 2023-06-01 2024-05-31 06599101 2024-05-31 06599101 core:WithinOneYear 2024-05-31 06599101 core:ShareCapital 2024-05-31 06599101 core:RetainedEarningsAccumulatedLosses 2024-05-31 06599101 core:PlantMachinery 2024-05-31 06599101 2023-05-31 06599101 core:PlantMachinery 2023-05-31 iso4217:GBP xbrli:pure