Company Registration No. SC627420 (Scotland)
JBMB LIMITED
Unaudited accounts
for the year ended 30 April 2024
JBMB LIMITED
Unaudited accounts
Contents
JBMB LIMITED
Company Information
for the year ended 30 April 2024
Directors
Darren Lewis
Megan Lewis
Company Number
SC627420 (Scotland)
Registered Office
1 LAURIESTON PARK
LAURIESTON PARK
GLENROTHES
KY7 6YJ
SCOTLAND
Accountants
Ness Business Consulting Ltd
46 Drumfield Road
Inverness
Scotland
IV2 4XQ
JBMB LIMITED
Statement of financial position
as at 30 April 2024
Tangible assets
210,780
67,274
Cash at bank and in hand
102,281
84,087
Creditors: amounts falling due within one year
(112,045)
(112,675)
Net current assets/(liabilities)
1,090
(27,158)
Total assets less current liabilities
211,870
40,116
Creditors: amounts falling due after more than one year
(104,156)
(21,275)
Provisions for liabilities
Deferred tax
(30,148)
(6,347)
Called up share capital
100
100
Profit and loss account
77,466
12,394
Shareholders' funds
77,566
12,494
For the year ending 30 April 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 29 January 2025 and were signed on its behalf by
Megan Lewis
Director
Company Registration No. SC627420
JBMB LIMITED
Notes to the Accounts
for the year ended 30 April 2024
JBMB LIMITED is a private company, limited by shares, registered in Scotland, registration number SC627420. The registered office is 1 LAURIESTON PARK, LAURIESTON PARK, GLENROTHES, KY7 6YJ, SCOTLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
10% Straight line
Fixtures & fittings
20% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2023
92,772
350
998
94,120
Additions
161,533
-
-
161,533
At 30 April 2024
254,305
350
998
255,653
At 1 May 2023
26,026
126
694
26,846
Charge for the year
17,705
-
322
18,027
At 30 April 2024
43,731
126
1,016
44,873
At 30 April 2024
210,574
224
(18)
210,780
At 30 April 2023
66,746
224
304
67,274
Amounts falling due within one year
Other debtors
10,854
1,430
JBMB LIMITED
Notes to the Accounts
for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
31,312
23,272
Taxes and social security
174
2,593
Other creditors
34,360
20,548
Loans from directors
13,543
28,663
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
104,156
21,275
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).