REGISTERED NUMBER: 12170858 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JBA CALIBRATION SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J B Acklam

Mrs E Acklam

REGISTERED OFFICE:

70 Marine Avenue

North Ferriby

East Yorkshire

HU14 3DR

REGISTERED NUMBER:

12170858 (England and Wales)

ACCOUNTANTS:

Sowerby

Chartered Accountants

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

FIXED ASSETS

Tangible assets

4

70,313

32,602

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

5

57,386

117,597

Cash at bank and in hand

24,766

39,659

84,652

159,756

CREDITORS

Amounts falling due within one year

6

35,364

68,560

NET CURRENT ASSETS

49,288

91,196

TOTAL ASSETS LESS CURRENT LIABILITIES

119,601

123,798

CREDITORS

Amounts falling due after more than one year

7

(46,277

)

(7,463

)

PROVISIONS FOR LIABILITIES

(16,805

)

(6,412

)

NET ASSETS

56,519

109,923

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,419

109,823

SHAREHOLDERS' FUNDS

56,519

109,923

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 28 April 2026 and were signed on its behalf by:

Mr J B Acklam - Director

1.	STATUTORY INFORMATION

JBA Calibration Services Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office at 70 Marine Avenue, North Ferriby, East Yorkshire, HU14 3DR. Its principal place of business is at Unit 3, Hatfield Hi Tec Park, Goulton Street, Hull, HU3 4DD.

The principal activity of the company is that of repair of electrical equipment.

The presentational currency of the financial statements is Pound Sterling (£).

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.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

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 etc

-

25% on cost, 20% on cost and 20% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis.

In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

74,085

Additions

56,152

At 31 August 2025

130,237

DEPRECIATION

At 1 September 2024

41,483

Charge for year

18,441

At 31 August 2025

59,924

NET BOOK VALUE

At 31 August 2025

70,313

At 31 August 2024

32,602

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

38,092

44,966

Other debtors

19,294

72,631

57,386

117,597

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,330

7,681

Trade creditors

8,425

9,242

Taxation and social security

15,064

48,454

Other creditors

2,545

3,183

35,364

68,560

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

46,277

7,463

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr J B Acklam

Balance outstanding at start of year

72,630

33,586

Amounts advanced

142,099

121,214

Amounts repaid

(195,435

)

(82,170

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,294

72,630

At the year end the amount owed to the company from the director was £19,294 (2024:£72,630). This was repaid within 9 months of the year end.