J B Fire Systems Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 04904170

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,295		1,041

			1,295		1,041
CURRENT ASSETS
Stocks	5	85,000		90,000
Debtors		114,487		150,160
Cash at bank and in hand		12,991		4,415

		212,478		244,575
Creditors: Amounts Falling Due Within One Year		(173,189 )		(170,709 )

NET CURRENT ASSETS (LIABILITIES)			39,289		73,866

TOTAL ASSETS LESS CURRENT LIABILITIES			40,584		74,907

Creditors: Amounts Falling Due After More Than One Year			(35,917 )		(74,219 )

NET ASSETS			4,667		688

CAPITAL AND RESERVES
Called up share capital	6		1,100		1,100
Income Statement			3,567		(412 )

SHAREHOLDERS' FUNDS			4,667		688

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J B Fire Systems Limited

Statement of Financial Position (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 Income Statement.

On behalf of the board

Mr B J Burr

Director

15th November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

J B Fire Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04904170 . The registered office is 237 Westcombe Hill, London, SE3 7DW.

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. 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.

2.3. 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:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.4. 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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable 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 Statement of Financial Position date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position 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.

2.6. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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J B Fire Systems Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	1,915	32,059	33,974
Additions	-	684	684

As at 31 March 2025	1,915	32,743	34,658

Depreciation
As at 1 April 2024	1,889	31,044	32,933
Provided during the period	6	424	430

As at 31 March 2025	1,895	31,468	33,363

Net Book Value
As at 31 March 2025	20	1,275	1,295

As at 1 April 2024	26	1,015	1,041

5. Stocks

	2025	2024
	£	£
Stock	85,000	90,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,100	1,100

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