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REGISTERED NUMBER: SC519630 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

J B All Trades Ltd

J B All Trades Ltd (Registered number: SC519630)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J B All Trades Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTOR: J S Brown





REGISTERED OFFICE: Unit 3, Morris Park
37 Rosyth Road
Glasgow
Scotland
G5 OYD





REGISTERED NUMBER: SC519630 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

J B All Trades Ltd (Registered number: SC519630)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 8,988 11,897

CURRENT ASSETS
Stocks 5 8,183 9,260
Debtors 6 17,763 10,332
Cash at bank and in hand 12,889 36,256
38,835 55,848
CREDITORS
Amounts falling due within one year 7 30,425 29,434
NET CURRENT ASSETS 8,410 26,414
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,398

38,311

CREDITORS
Amounts falling due after more than one
year

8

17,187

25,823
NET ASSETS 211 12,488

CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 11 12,288
SHAREHOLDERS' FUNDS 211 12,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

J B All Trades Ltd (Registered number: SC519630)

Balance Sheet - continued
30 November 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 director and authorised for issue on 22 May 2025 and were signed by:





J S Brown - Director


J B All Trades Ltd (Registered number: SC519630)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

J B All Trades Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023
and 30 November 2024 1,239 13,839 1,548 16,626
DEPRECIATION
At 1 December 2023 592 3,460 677 4,729
Charge for year 97 2,594 218 2,909
At 30 November 2024 689 6,054 895 7,638
NET BOOK VALUE
At 30 November 2024 550 7,785 653 8,988
At 30 November 2023 647 10,379 871 11,897

5. STOCKS
30.11.24 30.11.23
£    £   
Stocks & WIP 8,183 9,260

J B All Trades Ltd (Registered number: SC519630)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Touchstone Education 10,332 10,332
Directors' current accounts 7,431 -
17,763 10,332

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 3,164 16,209
Tax 3,823 -
Social security and other taxes 25 673
VAT 22,063 9,035
Directors' current accounts - 1,664
Accrued expenses 1,350 1,853
30,425 29,434

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Other loans (see note 9) 9,500 15,500
Hire purchase contracts 7,687 10,323
17,187 25,823

9. LOANS

An analysis of the maturity of loans is given below:

30.11.24 30.11.23
£    £   
Amounts falling due between one and two years:
Other loans - 1-2 years 9,500 15,500

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
200 Ordinary Share Capital £1 200 200