REGISTERED NUMBER: 07645057 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

JCB NE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J C Beadnall CTA

SECRETARY:

M J Beadnall

REGISTERED OFFICE:

4 Barnard Avenue

Stockton on Tees

Cleveland

TS19 7AB

REGISTERED NUMBER:

07645057 (England and Wales)

FIXED ASSETS

Intangible assets

4

264,485

27,000

Tangible assets

5

960

1,435

Investments

6

100

100

265,545

28,535

CURRENT ASSETS

Debtors

123,240

50,701

Cash at bank and in hand

27,995

76,992

151,235

127,693

CREDITORS

Amounts falling due within one year

88,459

21,707

NET CURRENT ASSETS

62,776

105,986

TOTAL ASSETS LESS CURRENT LIABILITIES

328,321

134,521

CREDITORS

Amounts falling due after more than one year

(190,376

)

-

PROVISIONS FOR LIABILITIES

(254

)

(380

)

NET ASSETS

137,691

134,141

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

137,671

134,121

SHAREHOLDERS' FUNDS

137,691

134,141

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 director acknowledges her 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 November 2025 and were signed by:

J C Beadnall CTA - Director

1.	STATUTORY INFORMATION

JCB NE 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.

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.

The financial statements have been prepared using the going concern basis of accounting.

Goodwill

Goodwill, being the amount paid in connection with the acquisitions of businesses in 2012, 2013, 2021 and 2025 was being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Investments in associates

Investments in associate undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

164,295

Additions

308,106

At 31 March 2025

472,401

AMORTISATION

At 1 April 2024

137,295

Amortisation for year

70,621

At 31 March 2025

207,916

NET BOOK VALUE

At 31 March 2025

264,485

At 31 March 2024

27,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

3,820

Disposals

(1,445

)

At 31 March 2025

2,375

DEPRECIATION

At 1 April 2024

2,385

Charge for year

475

Eliminated on disposal

(1,445

)

At 31 March 2025

1,415

NET BOOK VALUE

At 31 March 2025

960

At 31 March 2024

1,435

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100