REGISTERED NUMBER: 08465555 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025

FOR

JDB LEGAL AND TAX TRAINING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D Bunker

REGISTERED OFFICE:

Nelson Lodge

3 Chantry Road

Worthing

West Sussex

BN13 1QN

REGISTERED NUMBER:

08465555 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

2,084

46

CURRENT ASSETS

Debtors

5

5,408

18,103

Cash at bank

36,071

11,437

41,479

29,540

CREDITORS

Amounts falling due within one year

6

10,268

8,103

NET CURRENT ASSETS

31,211

21,437

TOTAL ASSETS LESS CURRENT LIABILITIES

33,295

21,483

PROVISIONS FOR LIABILITIES

7

396

11

NET ASSETS

32,899

21,472

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

32,889

21,462

32,899

21,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 27 December 2025 and were signed by:

J D Bunker - Director

1.	STATUTORY INFORMATION

JDB Legal and Tax Training Limited is a private company, limited by shares , registered in England and Wales. 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 represents sales of services and is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

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

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 31 March 2024

2,412

Additions

2,177

At 30 March 2025

4,589

DEPRECIATION

At 31 March 2024

2,366

Charge for year

139

At 30 March 2025

2,505

NET BOOK VALUE

At 30 March 2025

2,084

At 30 March 2024

46

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,408

5,021

Accrued income

-

13,082

5,408

18,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

4,638

6,579

Directors' current accounts

4,491

444

Accrued expenses

1,139

1,080

10,268

8,103

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Deferred Tax Brought Forward

11

109

Deferred Tax Provision Release

385

(98

)

396

11

Deferred

tax

£

Balance at 31 March 2024

11

Accelerated Capital Allowances

385

Balance at 30 March 2025

396

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, Mr J D Bunker increased his loan to the company. As at 30 March 2025, the company owed him £4,491 (2024: £444). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J D Bunker.

This was by virtue of his 100% holding of the issued share capital.