1 May 2023 false No description of principal activity Taxfiler 2024.6 SC627420business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC6274202023-04-30 SC6274202023-05-012024-04-30 SC627420business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC627420business:FilletedAccounts2023-05-012024-04-30 SC6274202024-04-30 SC627420business:Director12023-05-012024-04-30 SC627420business:Director22023-05-012024-04-30 SC627420business:RegisteredOffice2023-05-012024-04-30 SC6274202023-04-30 SC627420core:WithinOneYear2024-04-30 SC627420core:WithinOneYear2023-04-30 SC627420core:AfterOneYear2024-04-30 SC627420core:AfterOneYear2023-04-30 SC627420core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC627420core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC627420core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC627420core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC627420core:PreviouslyStatedAmount2024-04-30 SC627420core:PreviouslyStatedAmount2023-04-30 SC627420business:SmallEntities2023-05-012024-04-30 SC627420countries:Scotland2023-05-012024-04-30 SC627420core:MotorVehicles2023-05-012024-04-30 SC627420core:FurnitureFittings2023-05-012024-04-30 SC627420core:ComputerEquipment2023-05-012024-04-30 SC627420core:MotorVehicles2023-04-30 SC627420core:FurnitureFittings2023-04-30 SC627420core:ComputerEquipment2023-04-30 SC627420core:MotorVehicles2024-04-30 SC627420core:FurnitureFittings2024-04-30 SC627420core:ComputerEquipment2024-04-30 SC6274202022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC627420 (Scotland)
JBMB LIMITED Unaudited accounts for the year ended 30 April 2024
JBMB LIMITED Unaudited accounts Contents
Page
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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
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JBMB LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
210,780 
67,274 
Current assets
Debtors
10,854 
1,430 
Cash at bank and in hand
102,281 
84,087 
113,135 
85,517 
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)
Net assets
77,566 
12,494 
Capital and reserves
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
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JBMB LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
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.
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:
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 
Depreciation
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 
Net book value
At 30 April 2024
210,574 
224 
(18)
210,780 
At 30 April 2023
66,746 
224 
304 
67,274 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
10,854 
1,430 
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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 
VAT
32,656 
33,161 
Trade creditors
- 
4,438 
Taxes and social security
174 
2,593 
Other creditors
34,360 
20,548 
Loans from directors
13,543 
28,663 
112,045 
112,675 
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).
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