Company Registration No. 4871866 (England and Wales)
JBL Services Limited
Unaudited accounts
for the year ended 31 March 2025
JBL Services Limited
Unaudited accounts
Contents
JBL Services Limited
Company Information
for the year ended 31 March 2025
Directors
John Bates
Lorraine Forster-Bates
Ellie Bates
Company Number
4871866 (England and Wales)
Registered Office
44 Merrybent
Darlington
DL2 2LE
United Kingdom
Accountants
JLA Accounting Limited
9 Flora Avenue
Darlington
DL3 8PF
JBL Services Limited
Statement of financial position
as at 31 March 2025
Tangible assets
46,590
79,589
Cash at bank and in hand
342,203
316,798
Creditors: amounts falling due within one year
(212,601)
(269,710)
Net current assets
367,822
363,602
Total assets less current liabilities
414,412
443,191
Creditors: amounts falling due after more than one year
(6,265)
(35,539)
Provisions for liabilities
Deferred tax
(11,648)
(19,851)
Net assets
396,499
387,801
Called up share capital
101
101
Profit and loss account
396,398
387,700
Shareholders' funds
396,499
387,801
For the year ending 31 March 2025 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 6 August 2025 and were signed on its behalf by
John Bates
Director
Company Registration No. 4871866
JBL Services Limited
Notes to the Accounts
for the year ended 31 March 2025
JBL Services Limited is a private company, limited by shares, registered in England and Wales, registration number 4871866. The registered office is 44 Merrybent, Darlington, DL2 2LE, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Motor vehicles
25% Straight line
Computer equipment
15% Straight line
Inventories have been valued 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 a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
JBL Services Limited
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the beenefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
144,961
24,061
169,022
Disposals
-
(13,348)
(13,348)
At 31 March 2025
144,961
11,769
156,730
At 1 April 2024
75,043
14,390
89,433
Charge for the year
30,175
2,829
33,004
On disposals
-
(12,297)
(12,297)
At 31 March 2025
105,218
4,922
110,140
At 31 March 2025
39,743
6,847
46,590
At 31 March 2024
69,918
9,671
79,589
Amounts falling due within one year
Trade debtors
190,927
192,076
Other debtors
44,193
121,338
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
8,955
8,955
Obligations under finance leases and hire purchase contracts
20,238
20,812
Trade creditors
40,633
54,123
Taxes and social security
72,715
90,650
Other creditors
17,204
37,578
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
3,260
23,457
JBL Services Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
100 Ordinary A shares of £1 each
100
100
1 Ordinary B shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).