Registered number
12250762
JBCUK Limited
Filleted Accounts
31 October 2024
JBCUK Limited
Registered number: 12250762
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 20,361 14,309
Cash at bank and in hand 104,233 72,362
124,594 86,671
Creditors: amounts falling due within one year 4 (26,124) (37,922)
Net current assets 98,470 48,749
Net assets 98,470 48,749
Capital and reserves
Called up share capital 2 2
Profit and loss account 98,468 48,747
Shareholders' funds 98,470 48,749
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Jeff Booth
Director
Approved by the board on 10 February 2025
JBCUK Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company - 1
3 Debtors 2024 2023
£ £
Trade debtors 20,361 14,309
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 20,560 35,680
Other creditors 5,564 2,242
26,124 37,922
5 Other information
JBCUK Limited is a private company limited by shares and incorporated in England. Its registered office is:
Leyfield
Preston Old Road
Clifton
Preston
PR4 0YB
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