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REGISTERED NUMBER: 13068694 (England and Wales)















JBM Coffeehouses Limited

Unaudited Financial Statements for the Year Ended 31 December 2024






JBM Coffeehouses Limited (Registered number: 13068694)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


JBM Coffeehouses Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: B Ingleton
J B Needham-Ingleton





REGISTERED OFFICE: 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: 5 Stoney Gate
Uttoxeter Road
Lower Tean
Staffordshire
ST10 4PS





REGISTERED NUMBER: 13068694 (England and Wales)





ACCOUNTANTS: Aggarwal & Co
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

JBM Coffeehouses Limited (Registered number: 13068694)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 38,520 55,017
Investments 5 (85,234 ) -
(46,714 ) 55,017

CURRENT ASSETS
Inventories 10,000 9,500
Debtors 6 11,099 13,183
Cash at bank and in hand 28,036 21,275
49,135 43,958
CREDITORS
Amounts falling due within one year 7 45,717 161,217
NET CURRENT ASSETS/(LIABILITIES) 3,418 (117,259 )
TOTAL ASSETS LESS CURRENT LIABILITIES (43,296 ) (62,242 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (43,396 ) (62,342 )
SHAREHOLDERS' FUNDS (43,296 ) (62,242 )

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 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.

JBM Coffeehouses Limited (Registered number: 13068694)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by:





B Ingleton - Director


JBM Coffeehouses Limited (Registered number: 13068694)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

JBM Coffeehouses 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
At the year end the company had net liabilities of £78,631. The company has steadily increased turnover, and coupled with a cost cutting exercise, the company is expected to become profitable in the future. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on cost

Inventories
Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.
In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Taxation
Taxation for the year 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 statement of financial position date.

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.

JBM Coffeehouses Limited (Registered number: 13068694)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Going concern
At the year end the company had net liabilities of £62,242. Included within creditors is an amount of £123,678 owed to the directors.The company is dependent on the financial support of the directors, who have continued to provide this support since the year end. The directors have confirmed that they will not withdraw the sums due to themselves until there are sufficient funds to do so.On this basis, the directors considers it appropriate to prepare the financial statements on the going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 117,329
DEPRECIATION
At 1 January 2024 62,312
Charge for year 16,497
At 31 December 2024 78,809
NET BOOK VALUE
At 31 December 2024 38,520
At 31 December 2023 55,017

5. FIXED ASSET INVESTMENTS
Loans to
associates
£   
New in year (85,234 )
At 31 December 2024 (85,234 )

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 11,099 13,183

JBM Coffeehouses Limited (Registered number: 13068694)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 5,009 7,969
Taxation and social security 15,979 15,545
Other creditors 24,729 137,703
45,717 161,217

8. OTHER FINANCIAL COMMITMENTS

The company has total other operating lease commitments at 31 December 2023 of £53,167.