1 September 2023 false No description of principal activity Taxfiler 2024.6 SC640032 business:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC640032 2023-08-31 SC640032 2023-09-01 2024-08-31 SC640032 business:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 SC640032 business:FilletedAccounts 2023-09-01 2024-08-31 SC640032 2024-08-31 SC640032 business:Director1 2023-09-01 2024-08-31 SC640032 business:RegisteredOffice 2023-09-01 2024-08-31 SC640032 2023-08-31 SC640032 core:WithinOneYear 2024-08-31 SC640032 core:WithinOneYear 2023-08-31 SC640032 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 SC640032 core:ShareCapital core:PreviouslyStatedAmount 2023-08-31 SC640032 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC640032 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-08-31 SC640032 core:PreviouslyStatedAmount 2024-08-31 SC640032 core:PreviouslyStatedAmount 2023-08-31 SC640032 business:SmallEntities 2023-09-01 2024-08-31 SC640032 countries:Scotland 2023-09-01 2024-08-31 SC640032 core:PlantMachinery 2023-09-01 2024-08-31 SC640032 core:ComputerEquipment 2023-09-01 2024-08-31 SC640032 core:PlantMachinery 2023-08-31 SC640032 core:ComputerEquipment 2023-08-31 SC640032 core:PlantMachinery 2024-08-31 SC640032 core:ComputerEquipment 2024-08-31 SC640032 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC640032 (Scotland)
Jbe Plumbing & Heating Ltd Unaudited accounts for the year ended 31 August 2024
Jbe Plumbing & Heating Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Jbe Plumbing & Heating Ltd Company Information for the year ended 31 August 2024
Director
James Edmunds
Company Number
SC640032 (Scotland)
Registered Office
1 Huntersfield Road Johnstone Renfrewshire PA5 8PP Scotland
Accountants
Accounting & Tax Solutions Ltd 11 Ellis Drive Jackton G75 8WB
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Jbe Plumbing & Heating Ltd Statement of financial position as at 31 August 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
6,349
8,465
Current assets
Inventories
1,223
1,500
Debtors
5
1,004
1,004
Cash at bank and in hand
733
50
2,960
2,554
Creditors: amounts falling due within one year
6
(16,939)
(18,711)
Net current liabilities
(13,979)
(16,157)
Net liabilities
(7,630)
(7,692)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(7,631)
(7,693)
Shareholders' funds
(7,630)
(7,692)
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 7 March 2025 and were signed on its behalf by
James Edmunds Director Company Registration No. SC640032
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Jbe Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Jbe Plumbing & Heating Ltd is a private company, limited by shares, registered in Scotland, registration number SC640032. The registered office is 1 Huntersfield Road, Johnstone, Renfrewshire, PA5 8PP, Scotland.
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
25% rbm
Computer equipment
25% rbm
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2023
14,353
200
14,553
At 31 August 2024
14,353
200
14,553
Depreciation
At 1 September 2023
5,952
136
6,088
Charge for the year
2,100
16
2,116
At 31 August 2024
8,052
152
8,204
Net book value
At 31 August 2024
6,301
48
6,349
At 31 August 2023
8,401
64
8,465
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Trade debtors
1,004
1,004
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Jbe Plumbing & Heating Ltd Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
-
9,134
Taxes and social security
8,019
7,431
Other creditors
8,420
146
Accruals
500
2,000
16,939
18,711
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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