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Registered number: 12036901
JB Special Effects Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
THB LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12036901
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,878 21,671
30,878 21,671
CURRENT ASSETS
Debtors 5 - 4,688
Cash at bank and in hand 15,934 16,157
15,934 20,845
Creditors: Amounts Falling Due Within One Year 6 (46,668 ) (27,557 )
NET CURRENT ASSETS (LIABILITIES) (30,734 ) (6,712 )
TOTAL ASSETS LESS CURRENT LIABILITIES 144 14,959
Creditors: Amounts Falling Due After More Than One Year 7 - (4,200 )
NET ASSETS 144 10,759
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 44 10,659
SHAREHOLDERS' FUNDS 144 10,759
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Bainger
Director
13/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JB Special Effects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12036901 . The registered office is 53 John Bush House, 277 London Road, Isleworth, United Kingdom.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 27,683 - 2,840 7,118 37,641
Additions - 19,500 - - 19,500
As at 30 June 2024 27,683 19,500 2,840 7,118 57,141
Depreciation
As at 1 July 2023 11,706 - 1,285 2,979 15,970
Provided during the period 3,994 4,875 389 1,035 10,293
As at 30 June 2024 15,700 4,875 1,674 4,014 26,263
Net Book Value
As at 30 June 2024 11,983 14,625 1,166 3,104 30,878
As at 1 July 2023 15,977 - 1,555 4,139 21,671
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 4,688
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,413
Trade creditors - 192
Other loans 4,200 7,200
Other creditors 13,358 2,775
Taxation and social security 29,110 12,977
46,668 27,557
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans - 2-5 years - 4,200
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,413
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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