1-9-2024 31-8-2025 31-8-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 11 11 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure NI060519 2024-09-01 NI060519 2025-08-31 NI060519 2024-09-01 2025-08-31 NI060519 2023-09-01 NI060519 2023-09-01 2024-08-31 NI060519 2024-08-31 NI060519 ns14:PoundSterling 2024-09-01 2025-08-31 NI060519 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI060519 ns10:FilletedAccounts 2024-09-01 2025-08-31 NI060519 ns10:SmallEntities 2024-09-01 2025-08-31 NI060519 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI060519 ns15:NorthernIreland 2024-09-01 2025-08-31 NI060519 ns5:CurrentFinancialInstruments 2025-08-31 NI060519 ns5:CurrentFinancialInstruments 2024-08-31 NI060519 ns5:Non-currentFinancialInstruments 2025-08-31 NI060519 ns5:Non-currentFinancialInstruments 2024-08-31 NI060519 ns5:ShareCapital 2025-08-31 NI060519 ns5:ShareCapital 2024-08-31 NI060519 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 NI060519 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 NI060519 ns10:Director1 2024-09-01 2025-08-31 NI060519 ns5:LandBuildings 2024-09-01 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 NI060519 ns5:LandBuildings 2024-09-01 2025-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 2025-08-31 NI060519 ns5:LandBuildings 2025-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-08-31 NI060519 ns5:LandBuildings 2024-09-01 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 NI060519 ns5:LandBuildings 2024-09-01 2025-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 2025-08-31 NI060519 ns5:LandBuildings 2025-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-08-31 NI060519 ns5:LandBuildings 2025-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-08-31 NI060519 ns5:LandBuildings 2024-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-31 NI060519 ns5:LandBuildings 2025-08-31 NI060519 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-08-31

| Company registration number: | NI060519
| Unaudited financial statements
| for the year ended 31 August 2025
| for
| JB Engineering Supplies Limited
| Pages for filing with the Registrar

| JB Engineering Supplies Limited
| Chartered Accountants' Report to the Director for the preparation of the unaudited financial statements
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JB Engineering Supplies Limited for the year ended 31 August 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
| As a member firm of the Chartered Accountants Ireland (CAI), we are subject to its ethical and other professional requirements which are detailed at https://www.charteredaccountants.ie/knowledge- centre/technical-hub/audit-and-assurance/ethics.
| This report is made solely to the Director of JB Engineering Supplies Limited, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of JB Engineering Supplies Limited and state those matters that we have agreed to state to them in this report in accordance with the requirements of CAI as detailed at https://www.charteredaccountants.ie/knowledge-centre/technical-hub/audit-and-assurance/ethics. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JB Engineering Supplies Limited and its Director for our work, or for this report.
| It is your duty to ensure that JB Engineering Supplies Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JB Engineering Supplies Limited. You consider that JB Engineering Supplies Limited is exempt from the statutory audit requirement for the year.
| We have not been instructed to carry out an audit or a review of the accounts of JB Engineering Supplies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
| Noel Conn and Company
| 7 Seven Houses
| Upper English Street
| Armagh
| BT61 7LA
| United Kingdom
|  | Date: | 9 April 2026 |
| 1

| Company registration number: | NI060519
| JB Engineering Supplies Limited
| Balance sheet
| as at 31 August 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 176,276 |  |  |  | 189,170 |  |
|  |  |  |  |  | 176,276 |  |  |  | 189,170
| Current assets |  |  |  |  |  |  |  |  |
| Stocks |  |  | 42,766 |  |  |  | 62,045 |  |
| Debtors |  |  | 43,724 |  |  |  | 60,094 |  |
| Cash at bank and in hand |  |  | 9,777 |  |  |  | 9,611 |  |
|  |  |  |  |  | 96,267 |  |  |  | 131,750
| Creditors: amounts falling due within one year |  |  |  |  | (90,782) |  |  |  | (99,247)
| Net current assets |  |  |  |  | 5,485 |  |  |  | 32,503
| Total assets less current liabilities |  |  |  |  | 181,761 |  |  |  | 221,673
| Creditors: Amounts falling due after more than one year |  |  |  |  | (8,345) |  |  |  | (26,913)
| Provisions for liabilities |  |  |  |  | (19,609) |  |  |  | (21,877)
| NET ASSETS |  |  |  |  | 153,807 |  |  |  | 172,883
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 40,002 |  |  |  | 40,002
| Profit and loss account |  |  |  |  | 113,805 |  |  |  | 132,881
| TOTAL EQUITY |  |  |  |  | 153,807 |  |  |  | 172,883
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 2

| Company registration number: | NI060519
| JB Engineering Supplies Limited
| Balance sheet - continued
| as at 31 August 2025
| 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr J Buchanan, Director |  |
| 9 April 2026 |  |
| 3

| JB Engineering Supplies Limited
| Notes to the financial statements
| for the year ended 31 August 2025
| 1 | Company information
|  | JB Engineering Supplies Limited is a private company registered in Northern Ireland. Its registered number is NI060519. The company is limited by shares. Its registered office is J B Engineering, 38 Tullywinny Road, Dungannon, County Tyrone, BT70 2NA.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
|  | Tangible fixed assets
|  | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Land and buildings:
|  | Freehold property | - | 1% straight line
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 15% reducing balance
|  | Motor vehicles | - | 15% reducing balance
|  | Computer equipment | - | 25% reducing balance
|  | Stocks
|  | Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
| 4

| JB Engineering Supplies Limited
| Notes to the financial statements - continued
| for the year ended 31 August 2025
| 2 | Accounting policies - continued
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
|  | Hire purchase and leasing commitments
|  | Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
|  | The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 11 (2024 - 11).
| 5

| JB Engineering Supplies Limited
| Notes to the financial statements - continued
| for the year ended 31 August 2025
| 4 | Tangible fixed assets
|  |  | Land and buildings |  | Plant and machinery etc. |  | Totals
|  |  | £ |  | £ |  | £
|  | Cost |  |  |  |  |
|  | At 1 September 2024 | 85,100 |  | 360,697 |  | 445,797
|  | Additions | - |  | 7,000 |  | 7,000
|  | At 31 August 2025 | 85,100 |  | 367,697 |  | 452,797
|  | Depreciation
|  | At 1 September 2024 | 14,665 |  | 241,962 |  | 256,627
|  | Charge for year | 851 |  | 19,043 |  | 19,894
|  | At 31 August 2025 | 15,516 |  | 261,005 |  | 276,521
|  | Net book value
|  | At 31 August 2025 | 69,584 |  | 106,692 |  | 176,276
|  | At 31 August 2024 | 70,435 |  | 118,735 |  | 189,170
|  | Cost or valuation at 31 August 2025 is represented by:
|  |  | Land and buildings |  | Plant and machinery etc. |  | Totals
|  |  | £ |  | £ |  | £
|  | Valuation in 2025 | 85,100 |  | 367,697 |  | 452,797
|  | Cost | - |  | - |  | -
|  |  | 85,100 |  | 367,697 |  | 452,797
|  | If Building and Improvement had not been revalued, it would have been included at the following historical cost:
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Cost | 452,797 |  | -
|  | Accumulated depreciation | 276,521 |  | -
| 6