JDHB Consultancy Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07955699

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		543,305		539,974
Investments	5		73,165		73,165

			616,470		613,139
CURRENT ASSETS
Debtors	6	776,641		327,773
Cash at bank and in hand		287,242		189,361

		1,063,883		517,134
Creditors: Amounts Falling Due Within One Year	7	(218,419 )		(144,923 )

NET CURRENT ASSETS (LIABILITIES)			845,464		372,211

TOTAL ASSETS LESS CURRENT LIABILITIES			1,461,934		985,350

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(943 )		(409 )

NET ASSETS			1,460,991		984,941

CAPITAL AND RESERVES
Called up share capital	9		52		102
Capital redemption reserve			50		-
Profit and Loss Account			1,460,889		984,839

SHAREHOLDERS' FUNDS			1,460,991		984,941

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JDHB Consultancy Limited

Balance Sheet (continued)

As At 31 March 2025

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 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 David Binns

Director

6 November 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

JDHB Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07955699 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.

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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

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:

Freehold	No depreciation
Leasehold	No depreciation
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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JDHB Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. 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: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	450,000	88,326	-	5,322
Additions	-	1,200	2,169	-

As at 31 March 2025	450,000	89,526	2,169	5,322

Depreciation
As at 1 April 2024	-	-	-	4,519
Provided during the period	-	-	181	283

As at 31 March 2025	-	-	181	4,802

Net Book Value
As at 31 March 2025	450,000	89,526	1,988	520

As at 1 April 2024	450,000	88,326	-	803


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	3,680	547,328
Additions	858	4,227

As at 31 March 2025	4,538	551,555

Depreciation
As at 1 April 2024	2,835	7,354
Provided during the period	432	896

As at 31 March 2025	3,267	8,250

Net Book Value
As at 31 March 2025	1,271	543,305

As at 1 April 2024	845	539,974

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JDHB Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	73,165

As at 31 March 2025	73,165

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	73,165

As at 1 April 2024	73,165

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	138,047	43,788
Prepayments and accrued income	14,530	351
Other debtors	294,275	-
VAT	9,183	10,307
Other taxes and social security	3	-
Net wages	-	1,000
Directors' loan accounts	298,333	257,727
Amounts owed by associates	7,670	-
Amounts owed by other participating interests	14,600	14,600

	776,641	327,773

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	119,766	125,131
Corporation tax	98,653	18,744
Other taxes and social security	-	1,048

	218,419	144,923

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	943	409

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JDHB Consultancy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	52	102

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr David Binns	152,727	409,564	263,958	-	298,333
Mrs Julie Binns	105,000	-	105,000	-	-

The HMRC official rate of interest is charged on the outstanding balance. The loan was repaid within 9 months of the year end.

11. Related Party Transactions

At the year end the company was owed £14,600 (2024: £14,600) from BillAll Ltd, a company in which Mr D Binns has a 25% holding. The company was also owed £7,670 (2024: £Nil) from R&D Foods Ltd, a company in which Mr D Binns has a 50% holding.

12. Ultimate Controlling Party

The company's ultimate controlling party is D H Binns by virtue of his 100% ownership of the issued share capital and control over the day to day management of the company.

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