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REGISTERED NUMBER: 08186656 (England and Wales)










Financial Statements

for the Year Ended 31 August 2024

for

J & B Media Limited

J & B Media Limited (Registered number: 08186656)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J & B Media Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: P Hardaker





REGISTERED OFFICE: Suite 4 The Grove
Ilkley
England
LS29 9EG





REGISTERED NUMBER: 08186656 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
Suite 4, 10/12 The Grove,
Ilkley
West Yorkshire
LS29 9EG

J & B Media Limited (Registered number: 08186656)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 194 -
194 -

CURRENT ASSETS
Debtors 6 3,833 6,470
Cash at bank 8,085 5,748
11,918 12,218
CREDITORS
Amounts falling due within one year 7 (11,849 ) (11,824 )
NET CURRENT ASSETS 69 394
TOTAL ASSETS LESS CURRENT
LIABILITIES

263

394

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 163 294
SHAREHOLDERS' FUNDS 263 394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J & B Media Limited (Registered number: 08186656)

Balance Sheet - continued
31 August 2024


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 director and authorised for issue on 19 February 2025 and were signed by:





P Hardaker - Director


J & B Media Limited (Registered number: 08186656)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

J & B Media 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of nil years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

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 balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

J & B Media Limited (Registered number: 08186656)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 40,000
AMORTISATION
At 1 September 2023
and 31 August 2024 40,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2023 498 1,216 1,714
Additions 215 - 215
At 31 August 2024 713 1,216 1,929
DEPRECIATION
At 1 September 2023 498 1,216 1,714
Charge for year 21 - 21
At 31 August 2024 519 1,216 1,735
NET BOOK VALUE
At 31 August 2024 194 - 194
At 31 August 2023 - - -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 4,747
Other debtor - 1,723
Directors' current accounts 3,833 -
3,833 6,470

J & B Media Limited (Registered number: 08186656)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1
Corporation tax 10,963 11,269
Social security and other tax 65 (1 )
Accrued expenses 821 555
11,849 11,824

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 September 2023 294
Profit for the year 44,869
Dividends (45,000 )
At 31 August 2024 163

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £27,000 were taken throughout the year ended 31st August 2024 (£28,000 - 2023). The Director owed the Company £3,833 as at 31st August 2024 (£Nil - 2023).

11. ULTIMATE CONTROLLING PARTY

The controlling party is P Hardaker.