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Company Registration No. 05702777 (England and Wales)
Jb Refrigeration Limited Unaudited accounts for the year ended 31 March 2024
Jb Refrigeration Limited Unaudited accounts Contents
Page
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Jb Refrigeration Limited Company Information for the year ended 31 March 2024
Directors
A L Pepper R T Pepper
Company Number
05702777 (England and Wales)
Registered Office
2a Hazleton Way Waterlooville Hampshire PO8 9AD England
Accountants
Lane Accounting Limited Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
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Jb Refrigeration Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
62,707 
9,956 
Current assets
Debtors
136,129 
178,118 
Cash at bank and in hand
37,883 
73,350 
174,012 
251,468 
Creditors: amounts falling due within one year
(14,503)
(41,681)
Net current assets
159,509 
209,787 
Total assets less current liabilities
222,216 
219,743 
Creditors: amounts falling due after more than one year
(28,661)
- 
Provisions for liabilities
Deferred tax
- 
(1,892)
Net assets
193,555 
217,851 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
193,553 
217,849 
Shareholders' funds
193,555 
217,851 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2024 and were signed on its behalf by
A L Pepper Director Company Registration No. 05702777
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Jb Refrigeration Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Jb Refrigeration Limited is a private company, limited by shares, registered in England and Wales, registration number 05702777. The registered office is 2a Hazleton Way, Waterlooville, Hampshire, PO8 9AD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Fixtures & fittings
20% per annum reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
22,971 
18,167 
4,657 
45,795 
Additions
70,699 
- 
2,644 
73,343 
At 31 March 2024
93,670 
18,167 
7,301 
119,138 
Depreciation
At 1 April 2023
19,857 
13,336 
2,646 
35,839 
Charge for the year
18,453 
1,208 
931 
20,592 
At 31 March 2024
38,310 
14,544 
3,577 
56,431 
Net book value
At 31 March 2024
55,360 
3,623 
3,724 
62,707 
At 31 March 2023
3,114 
4,831 
2,011 
9,956 
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Jb Refrigeration Limited Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
12,114 
7,857 
Trade debtors
119,370 
163,916 
Accrued income and prepayments
325 
325 
Other debtors
4,320 
4,020 
136,129 
176,118 
Amounts falling due after more than one year
Accrued income and prepayments
- 
2,000 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,500 
1,500 
VAT
- 
3,466 
Obligations under finance leases and hire purchase contracts
8,389 
- 
Amounts owed to group undertakings and other participating interests
- 
27,747 
Taxes and social security
2,906 
7,433 
Other creditors
114 
- 
Accruals
1,594 
1,535 
14,503 
41,681 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
28,661 
- 
8
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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