REGISTERED NUMBER: 10431183 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

JB Concept Communications Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J Ashton

B S D Parsons

SECRETARY:

J Ashton

REGISTERED OFFICE:

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

REGISTERED NUMBER:

10431183 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JB Concept Communications Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of JB Concept Communications Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JB Concept Communications Ltd and state those matters that we have agreed to state to the Board of Directors of JB Concept Communications Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JB Concept Communications Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JB Concept Communications Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JB Concept Communications Ltd. You consider that JB Concept Communications Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JB Concept Communications Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

19 June 2025

FIXED ASSETS

Tangible assets

4

232,476

337,123

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

5

346,777

504,650

Cash at bank

72,235

23,151

429,012

537,801

CREDITORS

Amounts falling due within one year

6

(165,472

)

(213,376

)

NET CURRENT ASSETS

263,540

324,425

TOTAL ASSETS LESS CURRENT LIABILITIES

496,016

661,548

CREDITORS

Amounts falling due after more than one year

7

(69,906

)

(136,568

)

PROVISIONS FOR LIABILITIES

(58,119

)

(81,840

)

NET ASSETS

367,991

443,140

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

367,891

443,040

367,991

443,140

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 19 June 2025 and were signed on its behalf by:

J Ashton - Director

B S D Parsons - Director

1.	STATUTORY INFORMATION

JB Concept Communications Ltd 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.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

127,833

6,093

408,581

20,895

563,402

Additions

-

3,530

-

-

3,530

Disposals

(63,074

)

(2,790

)

(29,995

)

-

(95,859

)

At 31 March 2025

64,759

6,833

378,586

20,895

471,073

DEPRECIATION

At 1 April 2024

44,260

3,074

167,631

11,314

226,279

Charge for year

8,301

956

57,865

2,395

69,517

Eliminated on disposal

(34,839

)

(1,855

)

(20,505

)

-

(57,199

)

At 31 March 2025

17,722

2,175

204,991

13,709

238,597

NET BOOK VALUE

At 31 March 2025

47,037

4,658

173,595

7,186

232,476

At 31 March 2024

83,573

3,019

240,950

9,581

337,123

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

235,706

420,926

Other debtors

111,071

83,724

346,777

504,650

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

68,024

66,229

Trade creditors

9,264

16,130

Taxation and social security

79,850

118,085

Other creditors

8,334

12,932

165,472

213,376

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

69,906

136,568

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made a loan to J Ashton. The loan was unsecured and repayable on demand. Interest was charged at the official rate of interest. The amount outstanding at 31 March 2025 was £46,444 (2024 - £39,266).

During the year the company made a loan to B S D Parsons. The loan was unsecured and repayable on demand. Interest was charged at the official rate of interest. The amount outstanding at 31 March 2025 was £51,488 (2024 - £21,068).