REGISTERED NUMBER: 04649760

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J.B Construction (GB) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Butler

SECRETARY:

Ms G L Williams

REGISTERED OFFICE:

First Floor, 9A, Magazine B

Ordnance Yard, Upnor Road

Lower Upnor

Rochester

Kent

ME2 4UY

REGISTERED NUMBER:

04649760

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

FIXED ASSETS

Tangible assets

4

46,463

87,953

Investments

5

52

52

46,515

88,005

CURRENT ASSETS

Stocks

83,000

33,728

Debtors

6

469,167

188,181

Cash at bank

7,811

12,592

559,978

234,501

CREDITORS

Amounts falling due within one year

7

499,486

380,122

NET CURRENT ASSETS/(LIABILITIES)

60,492

(145,621

)

TOTAL ASSETS LESS CURRENT LIABILITIES

107,007

(57,616

)

CREDITORS

Amounts falling due after more than one year

8

62,486

35,986

NET ASSETS/(LIABILITIES)

44,521

(93,602

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

44,519

(93,604

)

SHAREHOLDERS' FUNDS

44,521

(93,602

)

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 10 December 2025 and were signed by:

J Butler - Director

1.	STATUTORY INFORMATION

J.B Construction (GB) Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

101,633

303,758

405,391

Additions

-

3,000

3,000

Disposals

-

(140,000

)

(140,000

)

At 31 March 2025

101,633

166,758

268,391

DEPRECIATION

At 1 April 2024

75,388

20,058

95,446

Charge for year

6,561

8,925

15,486

Eliminated on disposal

-

110,996

110,996

At 31 March 2025

81,949

139,979

221,928

NET BOOK VALUE

At 31 March 2025

19,684

26,779

46,463

At 31 March 2024

26,245

283,700

309,945

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

Formation Costs

52

52

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

370,880

134,855

Other debtors

98,287

53,326

469,167

188,181

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

11,718

21,698

Loan - JB

174,608

79,484

Loan - GLW

68,250

120,879

Trade creditors

178,646

100,534

Tax

9,965

(1,438

)

Accruals and deferred income

56,299

58,965

499,486

380,122

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other loans - 1-2 years

3,000

3,000

Loan - JB Props

30,500

14,000

Loan - PMMR

10,986

10,986

Holbourn Properties

18,000

8,000

62,486

35,986