Company Registration No. SC627420 (Scotland)
JBMB LIMITED
Unaudited accounts
for the year ended 30 April 2025
JBMB LIMITED
Unaudited accounts
Contents
JBMB LIMITED
Company Information
for the year ended 30 April 2025
Directors
Darren Lewis
Megan Lewis
Company Number
SC627420 (Scotland)
Registered Office
1 LAURIESTON PARK
LAURIESTON PARK
GLENROTHES
KY7 6YJ
SCOTLAND
Accountants
Ness Consulting (Highland) Ltd
46 Drumfield Road
Inverness
Scotland
IV2 4XQ
JBMB LIMITED
Statement of financial position
as at 30 April 2025
Tangible assets
286,940
210,780
Cash at bank and in hand
101,561
102,281
Creditors: amounts falling due within one year
(111,336)
(112,046)
Net current assets
27,713
1,089
Total assets less current liabilities
314,653
211,869
Creditors: amounts falling due after more than one year
(154,020)
(104,156)
Provisions for liabilities
Deferred tax
(44,631)
(30,149)
Called up share capital
100
100
Profit and loss account
115,902
77,464
Shareholders' funds
116,002
77,564
For the year ending 30 April 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 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 of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by
Darren Lewis
Director
Company Registration No. SC627420
JBMB LIMITED
Notes to the Accounts
for the year ended 30 April 2025
JBMB LIMITED is a private company, limited by shares, registered in Scotland, registration number SC627420. The registered office is 1 LAURIESTON PARK, LAURIESTON PARK, GLENROTHES, KY7 6YJ, SCOTLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
10% Straight line
Fixtures & fittings
20% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
254,305
350
998
255,653
Additions
113,968
-
-
113,968
Disposals
(13,990)
-
-
(13,990)
At 30 April 2025
354,283
350
998
355,631
At 1 May 2024
43,661
196
1,016
44,873
Charge for the year
31,341
70
(56)
31,355
On disposals
(7,537)
-
-
(7,537)
At 30 April 2025
67,465
266
960
68,691
At 30 April 2025
286,818
84
38
286,940
At 30 April 2024
210,644
154
(18)
210,780
JBMB LIMITED
Notes to the Accounts
for the year ended 30 April 2025
Amounts falling due within one year
Other debtors
(28,101)
10,854
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
31,027
31,312
Taxes and social security
362
175
Other creditors
45,714
34,360
Loans from directors
-
13,543
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
143,716
104,156
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).