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JBE PLUMBING & HEATING LTD

Registered Number
SC640032
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2023

JBE PLUMBING & HEATING LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

EDMUNDS, James Barry

Registered Address

Mckellar Accountancy 1 Macdowall Street
Unit 3.2
Paisley
PA3 2NB

Registered Number

SC640032 (Scotland)
JBE PLUMBING & HEATING LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets313,0342,384
13,0342,384
Current assets
Stocks41,500700
Debtors51,0046,557
Cash at bank and on hand50-
2,5547,257
Creditors amounts falling due within one year6(19,686)(8,952)
Net current assets (liabilities)(17,132)(1,695)
Total assets less current liabilities(4,098)689
Net assets(4,098)689
Capital and reserves
Called up share capital11
Profit and loss account(4,099)688
Shareholders' funds(4,098)689
The financial statements were approved and authorised for issue by the Director on 17 October 2024, and are signed on its behalf by:
EDMUNDS, James Barry
Director
Registered Company No. SC640032
JBE PLUMBING & HEATING LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 September 225,4502005,650
Additions14,995-14,995
At 31 August 2320,44520020,645
Depreciation and impairment
At 01 September 223,1511153,266
Charge for year4,324214,345
At 31 August 237,4751367,611
Net book value
At 31 August 2312,9706413,034
At 31 August 222,299852,384
4.Stocks

2023

2022

££
Raw materials and consumables1,500700
Total1,500700
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-2,809
Other debtors1,0043,748
Total1,0046,557
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security6,8596,859
Other creditors10,82793
Accrued liabilities and deferred income2,0002,000
Total19,6868,952
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 transactions costs and subsequently measured at amortised cost determined using the effective interest method.