J B PRO LTD


Directors	BROWN, James Liam
	BROWN, Phoebe


Registered Address	Whiteleaf Business Centre
	11 Little Balmer
	Buckingham
	MK18 1TF


Registered Number	12320532 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		16,350		17,469
			16,350		17,469
Current assets
Stocks	4	4,425		10,425
Debtors		19		4,341
Cash at bank and on hand		14,130		5,860
		18,574		20,626
Creditors amounts falling due within one year	5	(10,208)		(19,997)
Net current assets (liabilities)			8,366		629
Total assets less current liabilities			24,716		18,098
Creditors amounts falling due after one year	6		(6,460)		(10,540)
Provisions for liabilities	8		(3,106)		(1,298)
Net assets			15,150		6,260
Capital and reserves
Called up share capital			100		100
Profit and loss account			15,050		6,160
Shareholders' funds			15,150		6,260

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 April 2026, and are signed on its behalf by:

BROWN, James Liam
Director
Registered Company No. 12320532

J B PRO LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Vehicles	5
	Office Equipment	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	3,412	22,600	760	26,772
Additions	-	5,000	-	5,000
At 30 November 25	3,412	27,600	760	31,772
Depreciation and impairment
At 01 December 24	1,763	6,780	760	9,303
Charge for year	682	5,437	-	6,119
At 30 November 25	2,445	12,217	760	15,422
Net book value
At 30 November 25	967	15,383	-	16,350
At 30 November 24	1,649	15,820	-	17,469

4.	Stocks

	2025	2024
	£	£
Work in progress	4,425	10,425
Total	4,425	10,425

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	570	12,978
Taxation and social security	905	-
Finance lease and HP contracts	4,080	4,080
Other creditors	4,653	2,939
Total	10,208	19,997


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	6,460	10,540
Total	6,460	10,540

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	10,540		14,620

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,106	1,298
Total	3,106	1,298