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REGISTERED NUMBER: 14924729 (England and Wales)















Unaudited Financial Statements

for the Period 8th June 2023 to 30th June 2024

for

J&B Group Holdings Limited

J&B Group Holdings Limited (Registered number: 14924729)






Contents of the Financial Statements
for the Period 8th June 2023 to 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J&B Group Holdings Limited

Company Information
for the Period 8th June 2023 to 30th June 2024







DIRECTORS: F J Boles
P C Johnson





SECRETARY: Mrs W A Boles





REGISTERED OFFICE: Orwell House
50 High Street
Hungerford
Berks
RG17 0NE





REGISTERED NUMBER: 14924729 (England and Wales)





ACCOUNTANTS: LJ Smith Accountants Ltd
Orwell House
50 High Street
Hungerford
Berkshire
RG17 0NE

J&B Group Holdings Limited (Registered number: 14924729)

Balance Sheet
30th June 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 1,915,307
Investments 5 396
1,915,703

CURRENT ASSETS
Debtors 6 7,014
Cash at bank 1,016,840
1,023,854
CREDITORS
Amounts falling due within one year 7 6,084
NET CURRENT ASSETS 1,017,770
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,933,473

CAPITAL AND RESERVES
Called up share capital 400
Retained earnings 2,933,073
2,933,473

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 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.

J&B Group Holdings Limited (Registered number: 14924729)

Balance Sheet - continued
30th June 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 Board of Directors and authorised for issue on 6th March 2025 and were signed on its behalf by:




P C Johnson - Director



F J Boles - Director


J&B Group Holdings Limited (Registered number: 14924729)

Notes to the Financial Statements
for the Period 8th June 2023 to 30th June 2024

1. STATUTORY INFORMATION

J&B Group Holdings 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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 period 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 period was NIL.

J&B Group Holdings Limited (Registered number: 14924729)

Notes to the Financial Statements - continued
for the Period 8th June 2023 to 30th June 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
Additions 1,915,307
At 30th June 2024 1,915,307
NET BOOK VALUE
At 30th June 2024 1,915,307

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 396
At 30th June 2024 396
NET BOOK VALUE
At 30th June 2024 396

The Fixed Asset Investment relates to a wholly owned subsidiary which is valued at cost and subsequently measured at cost less any impairment losses.

The investment is assessed for impairment at each reporting date and any impairment losses are recognised immediately in the profit and loss account.

The investment is currently shown at initial cost only.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 7,014

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 5,484
Other creditors 600
6,084