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Company Registration No. SC600704 (Scotland)
JBE Associates Limited Unaudited accounts for the year ended 31 March 2025
JBE Associates Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JBE Associates Limited Company Information for the year ended 31 March 2025
Director
John Evans
Company Number
SC600704 (Scotland)
Registered Office
20 Fletcher Crescent EDINBURGH EH6 6AS UNITED KINGDOM
Accountants
Tranquillity Tax 12 Peasehill Brae Rosyth Dunfermline KY11 2AP
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JBE Associates Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,684
3,355
Current assets
Cash at bank and in hand
299
7,012
Creditors: amounts falling due within one year
5
-
(4,994)
Net current assets
299
2,018
Net assets
2,983
5,373
Capital and reserves
Called up share capital
(100)
(100)
Profit and loss account
3,083
5,473
Shareholders' funds
2,983
5,373
For the year ending 31 March 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 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 18 July 2025 and were signed on its behalf by
John Evans Director Company Registration No. SC600704
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JBE Associates Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
JBE Associates Limited is a private company, limited by shares, registered in Scotland, registration number SC600704. The registered office is 20 Fletcher Crescent, EDINBURGH, EH6 6AS, 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:
Computer equipment
20%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
7,616
At 31 March 2025
7,616
Depreciation
At 1 April 2024
4,261
Charge for the year
671
At 31 March 2025
4,932
Net book value
At 31 March 2025
2,684
At 31 March 2024
3,355
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
4,994
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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