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REGISTERED NUMBER: 12793421 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Jbsc Services Limited
Jbsc Services Limited (Registered number: 12793421)






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




Page

Balance Sheet 1

Notes to the Financial Statements 2


Jbsc Services Limited (Registered number: 12793421)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,856 8,778

CURRENT ASSETS
Stocks - 1,997
Debtors 5 111,002 100,645
Cash at bank 37,603 12,295
148,605 114,937
CREDITORS
Amounts falling due within one year 6 152,167 115,896
NET CURRENT LIABILITIES (3,562 ) (959 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,294 7,819

PROVISIONS FOR LIABILITIES 1,464 2,195
NET ASSETS 830 5,624

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 730 5,524
SHAREHOLDERS' FUNDS 830 5,624

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:




Mr A O'Halloran - Director



Mrs R J O'Halloran - Director


The notes form part of these financial statements

Page 1
Jbsc Services Limited (Registered number: 12793421)

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

1. STATUTORY INFORMATION

Jbsc Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12793421

Registered office: Bank Chambers
St Petersgate
Stockport
Greater Manchester
SK1 1AR

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


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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

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 - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

Page 2 continued...
Jbsc Services Limited (Registered number: 12793421)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 20 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 538 83 10,000 4,587 15,208
Additions - - - 142 142
At 31 December 2024 538 83 10,000 4,729 15,350
DEPRECIATION
At 1 January 2024 108 33 4,000 2,289 6,430
Charge for year 108 17 2,000 939 3,064
At 31 December 2024 216 50 6,000 3,228 9,494
NET BOOK VALUE
At 31 December 2024 322 33 4,000 1,501 5,856
At 31 December 2023 430 50 6,000 2,298 8,778

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 63,710 64,401
Other debtors 33,887 18,043
97,597 82,444

Amounts falling due after more than one year:
Other debtors 13,405 18,201

Aggregate amounts 111,002 100,645

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,623 3,079
Taxation and social security 114,707 95,479
Other creditors 34,837 17,338
152,167 115,896

Page 3 continued...
Jbsc Services Limited (Registered number: 12793421)

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

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Factoring Account 24,012 2,238

The factoring company hold a fixed and floating charge over all present and future assets of the company, in relation to the factoring facility they provide.

Page 4