Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 06350467 2025-05-31 1 2024-06-01 true 1 true true false 06350467 2024-06-01 2025-05-31 06350467 2023-06-01 2024-05-31 06350467 2025-05-31 06350467 2024-05-31 06350467 2024-06-01 06350467 c:Director2 2024-06-01 2025-05-31 06350467 d:CurrentFinancialInstruments 2025-05-31 06350467 d:CurrentFinancialInstruments 2024-05-31 06350467 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 06350467 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06350467 d:ShareCapital 2025-05-31 06350467 d:ShareCapital 2024-05-31 06350467 d:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 06350467 d:RetainedEarningsAccumulatedLosses 2025-05-31 06350467 d:RetainedEarningsAccumulatedLosses 2024-05-31 06350467 c:OrdinaryShareClass1 2024-06-01 2025-05-31 06350467 c:OrdinaryShareClass1 2025-05-31 06350467 c:OrdinaryShareClass1 2024-05-31 06350467 c:EntityNoLongerTradingButTradedInPast 2024-06-01 2025-05-31 06350467 c:FRS102 2024-06-01 2025-05-31 06350467 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06350467 c:FullAccounts 2024-06-01 2025-05-31 06350467 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06350467 6 2024-06-01 2025-05-31 06350467 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

J B Holdings (Trading) Limited Registered number: 06350467 Information for filing with the Registrar For the year ended 31 May 2025
|  | 06350467 31 May 2025
J B HOLDINGS (TRADING) LIMITED REGISTERED NUMBER: 06350467 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,102 |  | 1,102
|  |  | 1,102 |  | 1,102
Creditors: amounts falling due within one year | 5 | (27,056) |  | (27,056) |
Net current liabilities |  |  | (27,056) |  | (27,056)
Total assets less current liabilities |  |  | (25,954) |  | (25,954)
Net liabilities |  |  | (25,954) |  | (25,954)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 1,100 |  | 1,100
Profit and loss account | 7 |  | (27,054) |  | (27,054)
|  |  | (25,954) |  | (25,954)
For the year ended 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 January 2026.
J S Brooksbank
Director
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|  | 06350467 31 May 2025
J B HOLDINGS (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
J B Holdings (Trading) Limited is a private company, limited by shares and registered in England and Wales, registered number 06350467. The registered office is Clifton House, Birkby Lane, Bailiff Bridge, Brighouse, England, HD6 4JJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. These financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director believes there is nothing to indicate that the Company will not continue as a going concern. Whilst the Company is not expected to trade in the coming year, the director does not intend to wind up the Company, it will remain dormant for the foreseeable future. The period to which the director has paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the accounts.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. - 2 -
|  | 06350467 31 May 2025
J B HOLDINGS (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. - 3 -
|  | 06350467 31 May 2025
J B HOLDINGS (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments (continued)
Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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|  | 06350467 31 May 2025
J B HOLDINGS (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 June 2024 | 1,102
| At 31 May 2025 | 1,102
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 27,056 | 27,056
| Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,100 (2024 - 1,100) Ordinary shares of £1.00 each | 1,100 | 1,100
7. | Reserves
Profit & loss account The profit and loss account reserve represents cumulative profits and losses made by the Company to date.
8. | Contingent liabilities
The Company operates in a VAT group with various group companies. All companies are jointly and severally liable for any VAT amounts owing to HM Customs & Revenue. At 31 May 2025, the combined VAT liability, across all other companies, totalled £203,658 (2024: £217,819). - 5 -
|  | 06350467 31 May 2025
J B HOLDINGS (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Controlling party
The immediate and ultimate parent companies are Blackshaw Properties (2014) Limited and Blackshaw Holdings (2014) Limited respectively, both companies are registered in England and Wales. There is no single ultimate controlling party.
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