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Company Registration No. 03408523 (England and Wales)
Jsb (metals) Limited Unaudited accounts for the year ended 30 November 2023
Jsb (metals) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Jsb (metals) Limited Company Information for the year ended 30 November 2023
Director
John Stuart Boyd
Company Number
03408523 (England and Wales)
Registered Office
J S B Metals Ltd Factory Road Blaydon-on-Tyne Tyne & Wear NE21 5RZ United Kingdom
Accountants
JBC Management Solutions Ltd 5 Dene Park Ponteland Newcastle upon Tyne Northumberland NE20 9AH
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Jsb (metals) Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
367,173 
376,223 
Current assets
Inventories
102,000 
125,000 
Debtors
5
369,123 
416,273 
Cash at bank and in hand
1,003,662 
1,141,049 
1,474,785 
1,682,322 
Creditors: amounts falling due within one year
6
(98,095)
(96,056)
Net current assets
1,376,690 
1,586,266 
Total assets less current liabilities
1,743,863 
1,962,489 
Provisions for liabilities
Deferred tax
- 
(35,799)
Net assets
1,743,863 
1,926,690 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
1,733,863 
1,916,690 
Shareholders' funds
1,743,863 
1,926,690 
For the year ending 30 November 2023 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 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 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 and authorised for issue on 24 September 2025 and were signed on its behalf by
John Stuart Boyd Director Company Registration No. 03408523
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Jsb (metals) Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Jsb (metals) Limited is a private company, limited by shares, registered in England and Wales, registration number 03408523. The registered office is J S B Metals Ltd, Factory Road, Blaydon-on-Tyne, Tyne & Wear, NE21 5RZ, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
2% straight line
Plant & machinery
15% Reducing Balance
Motor vehicles
33% Reducing Balance
Computer equipment
33% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2022
294,635 
332,896 
445,461 
5,838 
12,720 
1,091,550 
Additions
- 
- 
34,200 
- 
- 
34,200 
At 30 November 2023
294,635 
332,896 
479,661 
5,838 
12,720 
1,125,750 
Depreciation
At 1 December 2022
70,635 
241,853 
386,375 
3,820 
12,644 
715,327 
Charge for the year
5,893 
13,658 
23,320 
303 
76 
43,250 
At 30 November 2023
76,528 
255,511 
409,695 
4,123 
12,720 
758,577 
Net book value
At 30 November 2023
218,107 
77,385 
69,966 
1,715 
- 
367,173 
At 30 November 2022
224,000 
91,043 
59,086 
2,018 
76 
376,223 
- 5 -
Jsb (metals) Limited Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,846 
Trade debtors
83,278 
98,399 
Amounts due from group undertakings etc.
217,817 
217,817 
Other debtors
68,028 
97,211 
369,123 
416,273 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
85,634 
89,770 
Taxes and social security
10,461 
3,666 
Accruals
2,000 
2,620 
98,095 
96,056 
7
Average number of employees
During the year the average number of employees was 4 (2022: 5).
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