| Registered Number:NI655969 |
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 31 March 2025
JBNI Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
JBNI Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
17,114
20,920
3
17,114
20,920
545
535
4
56,198
| Cash and cash equivalents |
58,691
59,226
56,743
| Trade and other payables: amounts falling due within one |
| year |
(52,291)
(52,910)
5
4,452
6,316
Net current assets
| Total assets less current liabilities |
23,430
25,372
(1,243)
(1,525)
| Provisions for liabilities |
22,187
Net assets
23,847
1
1
22,186
23,846
22,187
23,847
Shareholders' funds
| For the year ended 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 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr David Weiniger Director |
| These financial statements were approved and authorised for issue by the Board on 06 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
JBNI Limited
Notes to the Financial Statements
Statutory Information
| JBNI Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration number |
| NI655969. |
80 Lansdowne Road
Belfast
BT15 4AB
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Goodwill
| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of 5 years. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Furniture and Fittings
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
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. |
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For the year ended 31 March 2025
JBNI Limited
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Goodwill
10,000
10,000
10,000
10,000
-
-
| 3. Property, plant and equipment |
56,311
2,250
6,800
47,261
47,261
6,800
2,250
56,311
| Provision for depreciation and impairment |
35,391
921
1,887
32,583
Charge for year
3,806
133
737
2,936
39,197
1,054
2,624
35,519
11,742
4,176
1,196
17,114
14,678
4,913
1,329
20,920
2024
2025
535
545
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For the year ended 31 March 2025
JBNI Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
9,783
12,792
| Amounts owed to group undertaking and undertaking in which the |
| company has a participating interest |
26,611
18,429
| Taxation and social security |
12,653
13,228
3,863
7,842
52,910
52,291
| 6. Average number of persons employed |
During the year the average number of employees was 14 (2024 : 16)
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