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REGISTERED NUMBER: 08378167 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

JLBS (WIRRAL) LIMITED

JLBS (WIRRAL) LIMITED (REGISTERED NUMBER: 08378167)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

JLBS (WIRRAL) LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr J E Lewis
Mr G Smith
Mr S J Hodgson





REGISTERED OFFICE: Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Wirral
CH62 4UE





REGISTERED NUMBER: 08378167 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

JLBS (WIRRAL) LIMITED (REGISTERED NUMBER: 08378167)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,400 19,685

CURRENT ASSETS
Stocks 39,267 24,003
Debtors 5 97,656 92,340
Cash at bank and in hand 22,140 49,633
159,063 165,976
CREDITORS
Amounts falling due within one year 6 226,290 152,215
NET CURRENT (LIABILITIES)/ASSETS (67,227 ) 13,761
TOTAL ASSETS LESS CURRENT
LIABILITIES

(46,827

)

33,446

CREDITORS
Amounts falling due after more than one
year

7

27,316

32,871
NET (LIABILITIES)/ASSETS (74,143 ) 575

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 9 (74,146 ) 572
SHAREHOLDERS' FUNDS (74,143 ) 575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2024 and were signed on its behalf by:





Mr J E Lewis - Director


JLBS (WIRRAL) LIMITED (REGISTERED NUMBER: 08378167)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

JLBS (Wirral) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on the basis that the enterprise will continue in operational existence for the foreseeable future. This means in particular that the profit and loss account and balance sheet assume no intention nor necessity to liquidate or curtail significantly the scale of operation. Further, the financial statements have been prepared on the basis that continued support will be given by the company's directors.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
The directors do not intend to dispose of any assets and have therefore not provided for any deferred tax in the accounts.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 15 ) .

JLBS (WIRRAL) LIMITED (REGISTERED NUMBER: 08378167)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 49,239
Additions 7,698
At 30 April 2024 56,937
DEPRECIATION
At 1 May 2023 29,554
Charge for year 6,983
At 30 April 2024 36,537
NET BOOK VALUE
At 30 April 2024 20,400
At 30 April 2023 19,685

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 37,379
Other debtors 97,656 54,961
97,656 92,340

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 39,040 5,556
Trade creditors 85,429 50,377
Taxation and social security 101,081 95,160
Other creditors 740 1,122
226,290 152,215

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 27,316 32,871

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,093 10,648

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
3 Ordinary £1 3 3

JLBS (WIRRAL) LIMITED (REGISTERED NUMBER: 08378167)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. RESERVES
Retained
earnings
£   

At 1 May 2023 572
Deficit for the year (74,718 )
At 30 April 2024 (74,146 )

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr J E Lewis
Balance outstanding at start of year (57 ) 395
Amounts advanced 9,891 32,229
Amounts repaid - (32,681 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,834 (57 )

Mr G Smith
Balance outstanding at start of year (57 ) 981
Amounts advanced 9,891 28,351
Amounts repaid - (29,389 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,834 (57 )

Mr S J Hodgson
Balance outstanding at start of year (57 ) 393
Amounts advanced 9,892 28,895
Amounts repaid - (29,345 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,835 (57 )

11. ULTIMATE CONTROLLING PARTY

In the opinion of the directors there is deemed to be no ultimate controlling party.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
JLBS (Wirral) Limited (Registered number: 08378167)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JLBS (Wirral) Limited for the year ended 30 April 2024 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of JLBS (Wirral) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JLBS (Wirral) Limited and state those matters that we have agreed to state to the Board of Directors of JLBS (Wirral) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JLBS (Wirral) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JLBS (Wirral) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JLBS (Wirral) Limited. You consider that JLBS (Wirral) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JLBS (Wirral) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


Date: .............................................