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Company Registration No. 13062701 (England and Wales)
J B Mechanical Services Ltd Unaudited accounts for the year ended 31 December 2024
J B Mechanical Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J B Mechanical Services Ltd Company Information for the year ended 31 December 2024
Director
Mr J Boggins
Company Number
13062701 (England and Wales)
Registered Office
WEST CLAYTON BUSINESS CENTRE BERRY LANE CHORLEYWOOD HERTFORDSHIRE WD3 5EX ENGLAND
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
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J B Mechanical Services Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,122 
2,531 
Current assets
Debtors
5
327,745 
100,425 
Cash at bank and in hand
220,834 
240,285 
548,579 
340,710 
Creditors: amounts falling due within one year
6
(176,365)
(97,467)
Net current assets
372,214 
243,243 
Total assets less current liabilities
383,336 
245,774 
Provisions for liabilities
Deferred tax
(2,780)
(632)
Net assets
380,556 
245,142 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
380,555 
245,141 
Shareholders' funds
380,556 
245,142 
For the year ending 31 December 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 December 2025 and were signed on its behalf by
Mr J Boggins Director Company Registration No. 13062701
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J B Mechanical Services Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
J B Mechanical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13062701. The registered office is WEST CLAYTON BUSINESS CENTRE, BERRY LANE, CHORLEYWOOD, HERTFORDSHIRE, WD3 5EX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
33% reducing balance
Computer equipment
33% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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J B Mechanical Services Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
4,500 
- 
- 
4,500 
Additions
- 
9,813 
145 
9,958 
At 31 December 2024
4,500 
9,813 
145 
14,458 
Depreciation
At 1 January 2024
1,969 
- 
- 
1,969 
Charge for the year
633 
720 
14 
1,367 
At 31 December 2024
2,602 
720 
14 
3,336 
Net book value
At 31 December 2024
1,898 
9,093 
131 
11,122 
At 31 December 2023
2,531 
- 
- 
2,531 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
112,081 
73,959 
Trade debtors
175,323 
- 
Other debtors
40,341 
26,466 
327,745 
100,425 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
23,509 
958 
Taxes and social security
134,288 
92,460 
Other creditors
6,322 
- 
Loans from directors
8,246 
49 
Accruals
4,000 
4,000 
176,365 
97,467 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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