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REGISTERED NUMBER: 07604422 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

JB TRAINING ENTERPRISES LTD

JB TRAINING ENTERPRISES LTD (REGISTERED NUMBER: 07604422)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JB TRAINING ENTERPRISES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: Mrs J Brown





REGISTERED OFFICE: 77 High Street
1st Floor
Chatham
ME4 4EE





REGISTERED NUMBER: 07604422 (England and Wales)





ACCOUNTANTS: Kelley & Lowe Limited
Gwynfa House
677 Princes Road
Dartford
Kent
DA2 6EF

JB TRAINING ENTERPRISES LTD (REGISTERED NUMBER: 07604422)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 264,634 177,291

CURRENT ASSETS
Debtors 5 39,974 28,797

CREDITORS
Amounts falling due within one year 6 179,011 131,708
NET CURRENT LIABILITIES (139,037 ) (102,911 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

125,597

74,380

CREDITORS
Amounts falling due after more than one
year

7

92,360

69,990
NET ASSETS 33,237 4,390

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 33,235 4,388
33,237 4,390

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

JB TRAINING ENTERPRISES LTD (REGISTERED NUMBER: 07604422)

BALANCE SHEET - continued
30 SEPTEMBER 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 October 2024 and were signed by:





Mrs J Brown - Director


JB TRAINING ENTERPRISES LTD (REGISTERED NUMBER: 07604422)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

JB Training Enterprises Ltd 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.

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 etc - 33% on cost, 25% on reducing balance and 10% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

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

JB TRAINING ENTERPRISES LTD (REGISTERED NUMBER: 07604422)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 October 2022 251,174
Additions 93,425
At 30 September 2023 344,599
DEPRECIATION
At 1 October 2022 73,883
Charge for year 6,082
At 30 September 2023 79,965
NET BOOK VALUE
At 30 September 2023 264,634
At 30 September 2022 177,291

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
a s restated
£ £
Trade debtors 18,972 20,850
Other debtors 21,002 7,947
39,974 28,797

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
a s restated
£ £
Bank loans and overdrafts 4,799 5,468
Hire purchase contracts 57,031 44,708
Trade creditors 58,142 43,593
Taxation and social security 24,432 24,567
Other creditors 34,607 13,372
179,011 131,708

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
a s restated
£ £
Bank loans 7,333 11,333
Hire purchase contracts 85,027 58,657
92,360 69,990

JB TRAINING ENTERPRISES LTD (REGISTERED NUMBER: 07604422)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. PRIOR YEAR ADJUSTMENT

The financial statements include a prior year adjustment to correct a number of known and partially known accounting errors in the production of accounts for several earlier years. The balance sheet at 30th September 2022 has been corrected and adjustments have been made from information available as follows:

The corrections in respect of years prior to that ended 30th September 2022 have required the restatement of fixed assets at a reduction of £90,571, from £202,564 to £111,993, the increase of creditors amounts falling due within one year of £21,472 from £90,456 to £111,928 and decrease of creditors falling due after more than one year of £19,146 from £58,861 to £39,715. Profit and loss reserves have reduced from £98,405 to £5,508, a reduction of £92,897. The adjustments reflect the correction of many accounting treatments and errors.

For the year to 30th September 2022 a number of further errors have been identified and corrected resulting in additional adjustments to those as detailed above of an increase in fixed assets of £13,878, an increase of creditors amounts falling due within one year of £49,038 and an increase of creditors amounts falling due after more than one year of £43,892. There is a reduction of profit of £79,052 and combined with the adjustments required in years prior to 30th September 2022, profit and loss reserves are reduced from £176,337 as published to £4,388 as restated. These adjustments also reflect the correction of many accounting treatments and errors.