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REGISTERED NUMBER: 04317747 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

JRB ENTERPRISE LIMITED

JRB ENTERPRISE LIMITED (REGISTERED NUMBER: 04317747)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


JRB ENTERPRISE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: Mr R C Binns





REGISTERED OFFICE: 9 Maple Road
Stockport
Cheshire
SK7 2DH





REGISTERED NUMBER: 04317747 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

JRB ENTERPRISE LIMITED (REGISTERED NUMBER: 04317747)

BALANCE SHEET
31 DECEMBER 2024

31/12/24 31/12/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 144,072 109,879
Investments 6 100 100
144,172 109,979

CURRENT ASSETS
Stocks 35,000 41,000
Debtors 7 50,152 66,385
Cash at bank 415,641 403,691
500,793 511,076
CREDITORS
Amounts falling due within one year 8 128,483 122,754
NET CURRENT ASSETS 372,310 388,322
TOTAL ASSETS LESS CURRENT
LIABILITIES

516,482

498,301

PROVISIONS FOR LIABILITIES 9 10,685 1,221
NET ASSETS 505,797 497,080

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 505,697 496,980
SHAREHOLDERS' FUNDS 505,797 497,080

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

JRB ENTERPRISE LIMITED (REGISTERED NUMBER: 04317747)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2025 and were signed by:





Mr R C Binns - Director


JRB ENTERPRISE LIMITED (REGISTERED NUMBER: 04317747)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

JRB Enterprise 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.

Revenue from the sale of goods is recognised when the goods have been delivered and legal title has passed.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of six 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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on cost, 20% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

JRB ENTERPRISE LIMITED (REGISTERED NUMBER: 04317747)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 17,000
AMORTISATION
At 1 January 2024
and 31 December 2024 17,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2024 160,000 77,622 237,622
Additions - 46,391 46,391
Disposals - (26,298 ) (26,298 )
At 31 December 2024 160,000 97,715 257,715
DEPRECIATION
At 1 January 2024 55,466 72,277 127,743
Charge for year 3,200 8,998 12,198
Eliminated on disposal - (26,298 ) (26,298 )
At 31 December 2024 58,666 54,977 113,643
NET BOOK VALUE
At 31 December 2024 101,334 42,738 144,072
At 31 December 2023 104,534 5,345 109,879

JRB ENTERPRISE LIMITED (REGISTERED NUMBER: 04317747)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 23,262 42,030
Other debtors 26,890 24,355
50,152 66,385

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade creditors 34,218 17,591
Amounts owed to group undertakings 100 100
Taxation and social security 19,472 27,294
Other creditors 74,693 77,769
128,483 122,754

9. PROVISIONS FOR LIABILITIES
31/12/24 31/12/23
£    £   
Deferred tax 10,685 1,221

Deferred
tax
£   
Balance at 1 January 2024 1,221
Provided during year 9,464
Balance at 31 December 2024 10,685

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/24 31/12/23
value: £    £   
100 Ordinary £1 100 100