REGISTERED NUMBER: 08372452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

J B N BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Botiz

SECRETARY:

N Botiz

REGISTERED OFFICE:

Boundary House

Cricket Field Road

Uxbridge

Middlesex

UB8 1QG

REGISTERED NUMBER:

08372452 (England and Wales)

ACCOUNTANTS:

Diverset Limited

Chartered Accountants

Ferrari House

258 Field End Road

Ruislip

Middlesex

HA4 9UU

FIXED ASSETS

Tangible assets

4

104,340

52,797

CURRENT ASSETS

Debtors

5

851,171

583,109

Cash at bank and in hand

390,206

874,848

1,241,377

1,457,957

CREDITORS

Amounts falling due within one year

6

197,611

335,909

NET CURRENT ASSETS

1,043,766

1,122,048

TOTAL ASSETS LESS CURRENT LIABILITIES

1,148,106

1,174,845

CREDITORS

Amounts falling due after more than one year

7

-

(22,163

)

PROVISIONS FOR LIABILITIES

(26,085

)

(8,199

)

NET ASSETS

1,122,021

1,144,483

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,121,921

1,144,383

SHAREHOLDERS' FUNDS

1,122,021

1,144,483

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 his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 September 2025 and were signed by:

I Botiz - Director

1.	STATUTORY INFORMATION

J B N Building Services 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.

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 represents amounts receivable for goods and services net of VAT and trade discounts.

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 etc

-

25% on reducing balance and 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

152,535

Additions

86,875

Disposals

(13,399

)

At 31 March 2025

226,011

DEPRECIATION

At 1 April 2024

99,738

Charge for year

35,332

Eliminated on disposal

(13,399

)

At 31 March 2025

121,671

NET BOOK VALUE

At 31 March 2025

104,340

At 31 March 2024

52,797

The assets purchased under Hire Purchase had a Net Book Value of £14,774 (2024 : £22,160) and depreciation for the year of £7,387 (2024 : £7,387)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

450,171

567,080

Other debtors

401,000

16,029

851,171

583,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

9,500

Hire purchase contracts

5,996

7,195

Trade creditors

-

3,936

Taxation and social security

185,820

315,402

Other creditors

5,795

(124

)

197,611

335,909

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

15,448

Hire purchase contracts

-

6,715

-

22,163

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

5,996

13,910

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed the Director £321 (2024 : £870).

At the year end, the company was owed £401,000 (2024 : £nil) by Northwood Investment Group Ltd, a company under common control.

10.	CONTROLLING PARTY

The ultimate controlling party (ies) is (are) I Botiz and N Botiz.