JBD Computing Limited 31/03/2025 iXBRL

Company registration number: 02786704

JBD Computing Limited

Unaudited filleted financial statements

31 March 2025

JBD Computing Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

JBD Computing Limited

Directors and other information


	Director	Mr J B Dawe


	Company number	02786704


	Registered office	River Bank
		Breinton Common
		Hereford
		HR4 7PR


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

JBD Computing Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of JBD Computing Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JBD Computing Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of JBD Computing Limited, as a body, in accordance with the terms of our engagement letter dated 30 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of JBD Computing Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JBD Computing Limited and its director as a body for our work or for this report.

It is your duty to ensure that JBD Computing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of JBD Computing Limited. You consider that JBD Computing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JBD Computing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

23 December 2025

JBD Computing Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	491		657
		_______		_______
			491		657

Current assets
Debtors	6	1,680		1,159
Cash at bank and in hand		15,706		18,831
		_______		_______
		17,386		19,990
Creditors: amounts falling due
within one year	7	( 21,489)		( 19,575)
		_______		_______
Net current (liabilities)/assets			( 4,103)		415
			_______		_______
Total assets less current liabilities			( 3,612)		1,072

			_______		_______
Net (liabilities)/assets			( 3,612)		1,072
			_______		_______

Capital and reserves
Called up share capital			41		41
Profit and loss account			( 3,653)		1,031
			_______		_______
Shareholders (deficit)/funds			( 3,612)		1,072
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr J B Dawe

Director

Company registration number: 02786704

JBD Computing Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is River Bank, Breinton Common, Hereford, HR4 7PR.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis which assumes the continued support of the company's director.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	11,063	11,063
	_______	_______
Depreciation
At 1 April 2024	10,406	10,406
Charge for the year	166	166
	_______	_______
At 31 March 2025	10,572	10,572
	_______	_______
Carrying amount
At 31 March 2025	491	491
	_______	_______
At 31 March 2024	657	657
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	360	-
Other debtors	1,320	1,159
	_______	_______
	1,680	1,159
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	335	204
Social security and other taxes	415	217
Other creditors	20,739	19,154
	_______	_______
	21,489	19,575
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr J B Dawe	( 10,990)	( 1,560)	( 12,550)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr J B Dawe	( 7,960)	( 3,030)	( 10,990)
		_______	_______	_______

9. Controlling party

The company was controlled throughout the current and previous period by J Dawe.