J.M.B.R. Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05216706 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

J.M.B.R. Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Butler

P McWilliams

REGISTERED OFFICE:

66-69 Devon Street

Nechells

Birmingham

B7 4SL

REGISTERED NUMBER:

05216706 (England and Wales)

ACCOUNTANTS:

Mallett Jones

3 Hagley Court North

The Waterfront

Dudley

West Midlands

DY5 1XF

FIXED ASSETS

Tangible assets

4

747,600

783,200

Investments

5

285,200

1,032,800

1,068,400

CURRENT ASSETS

Debtors

6

3,258,759

2,825,301

Cash at bank

341,592

276,550

3,600,351

3,101,851

CREDITORS

Amounts falling due within one year

7

1,798,815

1,439,089

NET CURRENT ASSETS

1,801,536

1,662,762

TOTAL ASSETS LESS CURRENT LIABILITIES

2,834,336

2,731,162

ACCRUALS AND DEFERRED INCOME

4,199

3,299

NET ASSETS

2,830,137

2,727,863

CAPITAL AND RESERVES

Called up share capital

8

5,489

Share premium

37,570

Retained earnings

2,787,078

2,684,804

SHAREHOLDERS' FUNDS

2,830,137

2,727,863

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

C Butler - Director

1.	STATUTORY INFORMATION

J.M.B.R. Holdings 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.

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.

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.

Land and buildings

-

Straight line over 20 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2024

and 31 December 2024

1,424,000

DEPRECIATION

At 1 January 2024

640,800

Charge for year

35,600

At 31 December 2024

676,400

NET BOOK VALUE

At 31 December 2024

747,600

At 31 December 2023

783,200

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

285,200

NET BOOK VALUE

At 31 December 2024

285,200

At 31 December 2023

285,200

The company owns 100% of the shares in John Wilde & Co (Metals) Limited.

6.

DEBTORS

31.12.24

31.12.23

£

Amounts falling due within one year:

Amounts owed by group undertakings

2,813,050

2,564,201

Other debtors

110,247

18,313

2,923,297

2,582,514

Amounts falling due after more than one year:

Other debtors

335,462

242,787

Aggregate amounts

3,258,759

2,825,301

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Amounts owed to group undertakings

1,754,495

1,398,495

Taxation and social security

44,320

40,594

1,798,815

1,439,089

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

5,200

Ordinary

£1

5,200

289

Ordinary B

£1

289

5,489

9.	OTHER FINANCIAL COMMITMENTS

The Company has provided security in respect of a loan entered into by its Parent Company by granting a standard charge over land and property in favour of the Lender.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is PMCB Holdings Limited, a Companyregistered in England.

The ultimate controlling party is the board of Directors due to their shareholding in the Group.