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Company Registration No. NI625860 (Northern Ireland)
JS (Bel) Ltd Unaudited accounts for the year ended 31 July 2025
JS (Bel) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JS (Bel) Ltd Company Information for the year ended 31 July 2025
Directors
Stewart Lilley Jane Browne
Company Number
NI625860 (Northern Ireland)
Registered Office
67 BELMONT ROAD BELFAST BT4 2AA
Accountants
The Small Business Service Limited 444 Ravenhill Road Belfast BT6 0BU
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JS (Bel) Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,201
475
Current assets
Inventories
1,600
1,600
Debtors
5
42,003
43,641
Cash at bank and in hand
61,846
63,292
105,449
108,533
Creditors: amounts falling due within one year
6
(37,725)
(51,400)
Net current assets
67,724
57,133
Net assets
68,925
57,608
Capital and reserves
Called up share capital
100
100
Profit and loss account
68,825
57,508
Shareholders' funds
68,925
57,608
For the year ending 31 July 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 15 October 2025 and were signed on its behalf by
Stewart Lilley Director Company Registration No. NI625860
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JS (Bel) Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
JS (Bel) Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI625860. The registered office is 67 BELMONT ROAD, BELFAST, BT4 2AA.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
20% straight line
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
3,329
1,297
4,626
Additions
229
1,332
1,561
Disposals
(183)
-
(183)
At 31 July 2025
3,375
2,629
6,004
Depreciation
At 1 August 2024
2,956
1,195
4,151
Charge for the year
216
546
762
On disposals
(110)
-
(110)
At 31 July 2025
3,062
1,741
4,803
Net book value
At 31 July 2025
313
888
1,201
At 31 July 2024
373
102
475
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JS (Bel) Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
3
1,641
Accrued income and prepayments
42,000
42,000
42,003
43,641
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
12,899
12,986
Trade creditors
4,747
5,469
Taxes and social security
11,900
22,366
Other creditors
-
900
Loans from directors
99
99
Accruals
8,080
9,580
37,725
51,400
7
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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