Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC719806 Mr J Emmerson Mr B Webster Mr J Emmerson and Mr B Webster. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC719806 2024-01-31 SC719806 2025-01-31 SC719806 2024-02-01 2025-01-31 SC719806 frs-core:CurrentFinancialInstruments 2025-01-31 SC719806 frs-core:BetweenOneFiveYears 2025-01-31 SC719806 frs-core:FurnitureFittings 2025-01-31 SC719806 frs-core:FurnitureFittings 2024-02-01 2025-01-31 SC719806 frs-core:FurnitureFittings 2024-01-31 SC719806 frs-core:PlantMachinery 2025-01-31 SC719806 frs-core:PlantMachinery 2024-02-01 2025-01-31 SC719806 frs-core:PlantMachinery 2024-01-31 SC719806 frs-core:WithinOneYear 2025-01-31 SC719806 frs-core:ShareCapital 2025-01-31 SC719806 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC719806 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC719806 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC719806 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC719806 frs-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 SC719806 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC719806 1 2024-02-01 2025-01-31 SC719806 frs-bus:Director1 2024-02-01 2025-01-31 SC719806 frs-bus:Director1 2024-01-31 SC719806 frs-bus:Director1 2025-01-31 SC719806 frs-bus:Director2 2024-02-01 2025-01-31 SC719806 frs-bus:Director2 2024-01-31 SC719806 frs-bus:Director2 2025-01-31 SC719806 frs-countries:Scotland 2024-02-01 2025-01-31 SC719806 2023-01-31 SC719806 2024-01-31 SC719806 2023-02-01 2024-01-31 SC719806 frs-core:CurrentFinancialInstruments 2024-01-31 SC719806 frs-core:BetweenOneFiveYears 2024-01-31 SC719806 frs-core:WithinOneYear 2024-01-31 SC719806 frs-core:ShareCapital 2024-01-31 SC719806 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC719806
J & B Hospitality Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Nuvo Scotland Limited
J & B Hospitality Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
J & B Hospitality Ltd
Accountants' Report
For The Year Ended 31 January 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of J & B Hospitality Ltd for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J & B Hospitality Ltd which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of J & B Hospitality Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of J & B Hospitality Ltd and state those matters that we have agreed to state to the directors of J & B Hospitality Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & B Hospitality Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that J & B Hospitality Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J & B Hospitality Ltd . You consider that J & B Hospitality 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 accounts of J & B Hospitality 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 financial statements.

30 September 2025

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
J & B Hospitality Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: SC719806

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,082 |  | 5,822
|  |  | 4,082 |  | 5,822
CURRENT ASSETS
Stocks | 5 | 21,000 |  | 20,000 |
Debtors | 6 | 119,167 |  | 86,473 |
Cash at bank and in hand |  | 350 |  | 300 |
|  | 140,517 |  | 106,773 |
Creditors: Amounts Falling Due Within One Year | 7 | (181,324 ) |  | (183,991 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (40,807 ) |  | (77,218 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (36,725 ) |  | (71,396 )
NET LIABILITIES |  |  | (36,725 ) |  | (71,396 )
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | (36,727 ) |  | (71,398 )
SHAREHOLDERS' FUNDS |  |  | (36,725) |  | (71,396)

Page 2
Page 3
J & B Hospitality Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J Emmerson Director
30 September 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
J & B Hospitality Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
J & B Hospitality Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC719806 . The registered office is 10 Beckram Terrace, Aberdeen, AB15 8LW.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the confirmation from the director that the
company will continue to trade for a period of no less than 12 months from the date of this report. The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support
the company in order for it to meet it's obligations as they fall due by making funds available.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Fixtures & Fittings | 25% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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J & B Hospitality Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.7. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 22)
23 22
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 6,559 | 400 | 6,959
As at 31 January 2025 | 6,559 | 400 | 6,959
Depreciation
As at 1 February 2024 | 1,087 | 50 | 1,137
Provided during the period | 1,640 | 100 | 1,740
As at 31 January 2025 | 2,727 | 150 | 2,877
Net Book Value
As at 31 January 2025 | 3,832 | 250 | 4,082
As at 1 February 2024 | 5,472 | 350 | 5,822

Page 5
Page 6
J & B Hospitality Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 21,000 |  | 20,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 500 |  | -
Prepayments and accrued income | 24,833 |  | -
Other debtors | 22,430 |  | 20,651
Directors' loan accounts | 66,460 |  | 60,878
Amounts owed by associates | 4,944 |  | 4,944
| 119,167 |  | 86,473

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 56,107 |  | 76,570
Bank loans and overdrafts | 18,648 |  | 9,304
Corporation tax | 17,687 |  | 20,651
Other taxes and social security | 30,753 |  | 19,260
VAT | 26,624 |  | 23,705
Other creditors | 20,215 |  | 25,558
Accruals and deferred income | 11,290 |  | 8,943
| 181,324 |  | 183,991

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,318 |  | 4,634
Later than one year and not later than five years | 1,840 |  | 4,965
| 5,158 |  | 9,599

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James Emmerson | 61,189 | 8,975 | (3,081 ) | - | 67,083
Mr Bruce Webster | (311 ) | - | (312 ) | - | (623 )

The above loan's are interest free and have no fixed repayment terms.
Page 6
Page 7
J & B Hospitality Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
10. Related Party Transactions
J & R Cafes Limited is a company under common control of one of the directors.
As at the year end, J&R Cafes Limited was due a balance of £4,944 (2024: £4,944) to the company.
11. Ultimate Controlling Party
The company's ultimate controlling parties are Mr J Emmerson and Mr B Webster.
Page 7