1 August 2023 false No description of principal activity Taxfiler 2024.6 NI625860business:PrivateLimitedCompanyLtd2023-08-012024-07-31 NI6258602023-07-31 NI6258602023-08-012024-07-31 NI625860business:AuditExempt-NoAccountantsReport2023-08-012024-07-31 NI625860business:FilletedAccounts2023-08-012024-07-31 NI6258602024-07-31 NI625860business:Director12023-08-012024-07-31 NI625860business:Director22023-08-012024-07-31 NI625860business:RegisteredOffice2023-08-012024-07-31 NI6258602023-07-31 NI625860core:WithinOneYear2024-07-31 NI625860core:WithinOneYear2023-07-31 NI625860core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 NI625860core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 NI625860core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 NI625860core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 NI625860core:PreviouslyStatedAmount2024-07-31 NI625860core:PreviouslyStatedAmount2023-07-31 NI625860business:SmallEntities2023-08-012024-07-31 NI625860countries:NorthernIreland2023-08-012024-07-31 NI625860core:PlantMachinery2023-08-012024-07-31 NI625860core:PlantMachinery2023-07-31 NI625860core:ComputerEquipment2023-07-31 NI625860core:PlantMachinery2024-07-31 NI625860core:ComputerEquipment2024-07-31 NI625860core:ComputerEquipment2023-08-012024-07-31 NI6258602022-08-012023-07-31 iso4217:GBP xbrli:pure
Company Registration No. NI625860 (Northern Ireland)
JS (Bel) Ltd Unaudited accounts for the year ended 31 July 2024
JS (Bel) Ltd Unaudited accounts Contents
Page
- 2 -
JS (Bel) Ltd Company Information for the year ended 31 July 2024
Directors
Stewart Lilley Jane Browne
Company Number
NI625860 (Northern Ireland)
Registered Office
67 BELMONT ROAD BELFAST BT4 2AA
Accountants
The Small Business Service Limited 444 Ravenhill Road Belfast BT6 0BU
- 3 -
JS (Bel) Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
475 
1,015 
Current assets
Inventories
1,600 
1,600 
Debtors
43,641 
42,292 
Cash at bank and in hand
63,292 
63,865 
108,533 
107,757 
Creditors: amounts falling due within one year
(51,400)
(48,849)
Net current assets
57,133 
58,908 
Net assets
57,608 
59,923 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
57,508 
59,823 
Shareholders' funds
57,608 
59,923 
For the year ending 31 July 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 15 November 2024 and were signed on its behalf by
Stewart Lilley Director Company Registration No. NI625860
- 4 -
JS (Bel) Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
JS (Bel) Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI625860. The registered office is 67 BELMONT ROAD, BELFAST, BT4 2AA.
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:
Plant & machinery
20% straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
3,329 
1,297 
4,626 
At 31 July 2024
3,329 
1,297 
4,626 
Depreciation
At 1 August 2023
2,652 
959 
3,611 
Charge for the year
304 
236 
540 
At 31 July 2024
2,956 
1,195 
4,151 
Net book value
At 31 July 2024
373 
102 
475 
At 31 July 2023
677 
338 
1,015 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,641 
292 
Accrued income and prepayments
42,000 
42,000 
43,641 
42,292 
- 5 -
JS (Bel) Ltd Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
12,986 
11,194 
Trade creditors
5,469 
10,201 
Taxes and social security
22,366 
18,612 
Other creditors
900 
663 
Loans from directors
99 
99 
Accruals
9,580 
8,080 
51,400 
48,849 
7
Average number of employees
During the year the average number of employees was 7 (2023: 7).
- 6 -