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Registered number: 15808081
JBF Property Maintenance Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
JBF Property Maintenance Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
JBF Property Maintenance Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 15808081

| 2025
--- | ---
| Notes | £ | £
CURRENT ASSETS
Debtors |  | 1 |
Cash at bank and in hand |  | 2,791 |
|  | 2,792 |
Creditors: Amounts Falling Due Within One Year | 4 | (530 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,262
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,262
NET ASSETS |  |  | 2,262
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1
Profit and Loss Account |  |  | 2,261
SHAREHOLDERS' FUNDS |  |  | 2,262

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Eleanor Setterfield Director
10 April 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
JBF Property Maintenance Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
JBF Property Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15808081 . The registered office is 3 Hills Green Cottages, Kirdford, Billingshurst, RH14 0JN.
The principal activity of the Company during the year was the provision of property maintenance services.
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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The company qualifies as a small company under the Companies Act 2006 and has taken advantage of the exemptions available to small entities.
The Company's functional and presentational currency is GBP.
These financial statements are the first financial statements of the Company since its incorporation on 28 June 2024. Accordingly, no comparative figures are presented.
The financial statements cover the period from 28 June 2024 (the date of incorporation) to 30 June 2025. This period is longer than one year and, as a result, the results for the period are not directly comparable with those of a standard twelve month accounting period.
2.2. Going Concern Disclosure
The directors have considered the Company’s financial position and cash flow forecasts for a period of at least twelve months from the date of approval of these financial statements. Based on this assessment, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the financial statements have been prepared on the going concern basis.
2.3. Turnover
Revenue represents the fair value of the consideration receivable for property maintenance services provided in the ordinary course of business and is recognised in accordance with FRS 102 Section 23. The company recognises revenue when it satisfies its performance obligations by providing property maintenance services to customers.
Where the company is engaged directly by a landlord or property owner, revenue is recognised at the amount invoiced to the customer once the maintenance services have been carried out and the company has an unconditional right to consideration.
Where the company is engaged by a property management company acting on behalf of a landlord, revenue is recognised when the maintenance services are provided and invoiced to the property management company. In these circumstances, the property management company is treated as the company’s customer for revenue recognition purposes, and revenue is measured at the amount contractually agreed and invoiced to that entity.
Revenue is stated net of value added tax. No revenue is recognised in respect of services not yet performed at the reporting date.
2.4. Taxation
The tax expense recognised in the Income Statement represents the amount of corporation tax payable in respect of the profit for the financial year and is recognised in accordance with FRS 102. Current tax is measured at the amounts expected to be paid to HM Revenue & Customs, using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Current tax has been calculated using the small profits tax rate of 19%.
A current tax liability is recognised in the balance sheet in respect of corporation tax payable for the year. No deferred tax is recognised as the company has no material timing differences between the accounting and tax treatment of income and expenditure at the balance sheet date.
Page 2
Page 3
JBF Property Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Share capital
Ordinary share capital is recognised at the nominal value of shares issued.
Where shares are issued but not paid for at the reporting date, and the unpaid amount is due from the director, the balance is recognised as a receivable within other debtors. Share capital is classified as equity in accordance with FRS 102 and the Companies Act 2006.
No changes to share capital occurred during the financial year other than the issue of shares on incorporation.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Creditors: Amounts Falling Due Within One Year

| 2025
--- | ---
| £
Taxation and social security | 530

5. Share Capital

| 2025
--- | ---
| £
Called Up Share Capital not Paid | 1
Amount of Allotted, Called Up Share Capital | 1

6. Dividends
No dividends were declared or paid during the financial year.
7. Related Party Transactions
a) Transactions with related entitiesDuring the year, the company was engaged by London Estate Agents Limited, a company controlled by a close family member of a director of this company, to provide property maintenance services to its clients. The transactions were carried out in the ordinary course of business and on normal commercial terms.The total value of services provided to the related party during the year was £5,032. At the balance sheet date there were no outstanding amounts owed to or from the related party.

a) Transactions with related entities

During the year, the company was engaged by London Estate Agents Limited, a company controlled by a close family member of a director of this company, to provide property maintenance services to its clients. The transactions were carried out in the ordinary course of business and on normal commercial terms.

The total value of services provided to the related party during the year was £5,032. At the balance sheet date there were no outstanding amounts owed to or from the related party.

b) Transactions with directorsDuring the year the company paid referral fees to a director of London Estate Agents Limited, who is a close family member of a director of this company, in respect of clients introduced by the company.The total value of referral fees paid to the director during the year was £2,000. No amounts were outstanding at the balance sheet date.

b) Transactions with directors

During the year the company paid referral fees to a director of London Estate Agents Limited, who is a close family member of a director of this company, in respect of clients introduced by the company.

The total value of referral fees paid to the director during the year was £2,000. No amounts were outstanding at the balance sheet date.

c) Director transactions – amounts due from the directorAt the balance sheet date, £1 was due from the director in respect of unpaid share capital. No other advances, credit arrangements or guarantees were outstanding during the year or at the balance sheet date.

c) Director transactions – amounts due from the director

At the balance sheet date, £1 was due from the director in respect of unpaid share capital. No other advances, credit arrangements or guarantees were outstanding during the year or at the balance sheet date.

8. Post Balance Sheet Events
The directors have assessed events occurring after the reporting date and up to the date of approval of these financial statements.
No events requiring adjustment to, or disclosure in, the financial statements have been identified.
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