JB Special Effects Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12036901

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,204		30,878

			29,204		30,878
CURRENT ASSETS
Cash at bank and in hand		11,575		15,934

		11,575		15,934
Creditors: Amounts Falling Due Within One Year	5	(40,434 )		(46,668 )

NET CURRENT ASSETS (LIABILITIES)			(28,859 )		(30,734 )

TOTAL ASSETS LESS CURRENT LIABILITIES			345		144

NET ASSETS			345		144

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			245		44

SHAREHOLDERS' FUNDS			345		144

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JB Special Effects Ltd

Balance Sheet (continued)

As At 30 June 2025

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 his 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

Mr James Bainger

Director

08/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JB Special Effects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12036901 . The registered office is 53 John Bush House, 277 London Road, Isleworth, United Kingdom.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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JB Special Effects Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	27,683	19,500	2,840	7,118	57,141
Additions	6,040	-	-	2,021	8,061

As at 30 June 2025	33,723	19,500	2,840	9,139	65,202

Depreciation
As at 1 July 2024	15,700	4,875	1,674	4,014	26,263
Provided during the period	2,931	5,231	292	1,281	9,735

As at 30 June 2025	18,631	10,106	1,966	5,295	35,998

Net Book Value
As at 30 June 2025	15,092	9,394	874	3,844	29,204

As at 1 July 2024	11,983	14,625	1,166	3,104	30,878

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	4,630	-
Other loans	-	4,200
Other creditors	3,796	13,358
Taxation and social security	32,008	29,110

	40,434	46,668

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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