REGISTERED NUMBER: 12081906 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

JBAF CONSULTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Cartlidge

Miss S Watson

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

12081906 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

1,339

1,788

CURRENT ASSETS

Debtors

5

76,036

57,693

Cash at bank

7,377

8,893

83,413

66,586

CREDITORS

Amounts falling due within one year

6

74,051

55,893

NET CURRENT ASSETS

9,362

10,693

TOTAL ASSETS LESS CURRENT LIABILITIES

10,701

12,481

CREDITORS

Amounts falling due after more than one year

7

(9,426

)

(11,636

)

PROVISIONS FOR LIABILITIES

8

(255

)

(340

)

NET ASSETS

1,020

505

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,018

503

1,020

505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

D Cartlidge - Director

Miss S Watson - Director

1.	STATUTORY INFORMATION

JBAF Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 August 2024

and 31 July 2025

4,227

DEPRECIATION

At 1 August 2024

2,439

Charge for year

449

At 31 July 2025

2,888

NET BOOK VALUE

At 31 July 2025

1,339

At 31 July 2024

1,788

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan accounts

56,828

43,114

Tax

19,208

14,579

76,036

57,693

The company charged interest on the rolling overdrawn loan account balance at 2.5% p.a. until 5th April 2025. From 6th April 2025 the applicable interest rate was increased to 4% p.a.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,211

2,156

Trade creditors

457

-

Tax

54,696

46,056

Social security and other taxes

47

47

VAT

14,840

5,834

Accrued expenses

1,800

1,800

74,051

55,893

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,267

2,211

Bank loans - 2-5 years

7,159

6,973

Bank loans more 5 yr by instal

-

2,452

9,426

11,636

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

2,452

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

255

340

Deferred

tax

£

Balance at 1 August 2024

340

Accelerated capital allowances

(85

)

Balance at 31 July 2025

255

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party, the control is split evenly between the two directors.