JDB ENTERPRISES ILKESTON LIMITED

Registered number

11272564

Filleted Accounts

31 March 2025

JDB ENTERPRISES ILKESTON LIMITED
Registered number:		11272564
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		18,688			21,761
Investments	6		-			-
			18,688			21,761

Current assets
Stocks		69,986			98,990
Debtors	4	152,990			166,383
Investments held as current assets	8	-			-
Cash at bank and in hand		28,838			31,103
		251,814			296,476

Creditors: amounts falling due within one year	5	(181,012)			(214,728)

Net current assets			70,802			81,748

Total assets less current liabilities			89,490			103,509

Creditors: amounts falling due after more than one year	6		(13,836)			(24,801)

Provisions for liabilities			-			-


Net assets			75,654			78,708

Capital and reserves
Called up share capital			100			100
Profit and loss account			75,554			78,608

Shareholder's funds			75,654			78,708

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Mr T O Armstrong
Director
Approved by the board on 21 December 2025

JDB ENTERPRISES ILKESTON LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Leased assets

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					22		22












3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	-		47,950		-		47,950
	Additions	-		3,128		-		3,128
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 31 March 2025	-		51,078		-		51,078

	Depreciation
	At 1 April 2024	-		26,189		-		26,189
	Charge for the year	-		6,201		-		6,201
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 31 March 2025	-		32,390		-		32,390

	Net book value
	At 31 March 2025	-		18,688		-		18,688
	At 31 March 2024	-		21,761		-		21,761



6	Investments

4	Debtors					2025		2024
£							£

	Trade debtors					-		17,649
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		-
	Other debtors					152,990		148,734
						152,990		166,383


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans and overdrafts					8,560		8,248
	Trade creditors					53,181		77,696
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		-
	Accuals and Deferred Income					1,100		1,100
	Taxation and social security costs					54,248		64,220
	Other creditors					63,923		63,464
						181,012		214,728


6	Creditors: amounts falling due after one year					2025		2024
£							£
	Bank loans					13,836		24,801
	Obligations under finance lease and hire purchase contracts					-		-
						13,836		24,801


7	Other information

	JDB ENTERPRISES ILKESTON LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Armstrongs Mill
	Middleton Street
	Ilkeston
	Derbyshire
	DE7 5TT