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Registered number: 11814115
JAMS BERKELEY LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2024
NBS Limited
The Old Church
1 Arnott Road
Blackpool
Lancs
FY4 4ED
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11814115
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 200
Tangible Assets 5 462,983 1,016,041
462,983 1,016,241
CURRENT ASSETS
Debtors 6 573,949 -
Cash at bank and in hand 10,103 11,524
584,052 11,524
Creditors: Amounts Falling Due Within One Year 7 (1,564,473 ) (1,524,378 )
NET CURRENT ASSETS (LIABILITIES) (980,421 ) (1,512,854 )
TOTAL ASSETS LESS CURRENT LIABILITIES (517,438 ) (496,613 )
Creditors: Amounts Falling Due After More Than One Year 8 (400 ) -
NET LIABILITIES (517,838 ) (496,613 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (517,938 ) (496,713 )
SHAREHOLDERS' FUNDS (517,838) (496,613)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Brooks
Director
13th November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JAMS BERKELEY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11814115 . The registered office is 14 Knowles Road, Lytham St Annes, Lancs, FY8 2BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 20%
Fixtures & Fittings 10%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 6)
4 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 1,000
As at 31 March 2024 1,000
Amortisation
As at 1 April 2023 800
Provided during the period 200
As at 31 March 2024 1,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 200
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Page 4
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 889,500 188,143 45,759 1,123,402
Additions 270,000 - - 270,000
Disposals (724,500 ) (74,924 ) (23,634 ) (823,058 )
As at 31 March 2024 435,000 113,219 22,125 570,344
Depreciation
As at 1 April 2023 - 86,527 20,834 107,361
As at 31 March 2024 - 86,527 20,834 107,361
Net Book Value
As at 31 March 2024 435,000 26,692 1,291 462,983
As at 1 April 2023 889,500 101,616 24,925 1,016,041
6. Debtors
2024 2023
£ £
Due within one year
Granada Apartments Deposits 23,949 -
Due after more than one year
Amounts recoverable on property contracts 550,000 -
573,949 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Bank loans and overdrafts - 16,194
Sundry Creditors - 2,756
Directors' loan accounts 1,564,474 1,505,428
1,564,473 1,524,378
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Accruals 400 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4