1 January 2025 false No description of principal activity Taxfiler 2024.6 SC294041business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC2940412024-12-31 SC2940412025-01-012025-12-31 SC294041business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC294041business:FilletedAccounts2025-01-012025-12-31 SC2940412025-12-31 SC294041business:Director12025-01-012025-12-31 SC294041business:CompanySecretary12025-01-012025-12-31 SC294041business:RegisteredOffice2025-01-012025-12-31 SC2940412024-12-31 SC294041core:WithinOneYear2025-12-31 SC294041core:WithinOneYear2024-12-31 SC294041core:AfterOneYear2025-12-31 SC294041core:AfterOneYear2024-12-31 SC294041core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC294041core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC294041core:RevaluationReservecore:PreviouslyStatedAmount2025-12-31 SC294041core:RevaluationReservecore:PreviouslyStatedAmount2024-12-31 SC294041core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC294041core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC294041core:PreviouslyStatedAmount2025-12-31 SC294041core:PreviouslyStatedAmount2024-12-31 SC294041business:SmallEntities2025-01-012025-12-31 SC294041countries:Scotland2025-01-012025-12-31 SC294041core:LandBuildings2024-12-31 SC294041core:LandBuildings2025-12-31 SC2940412024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC294041 (Scotland)
J B B ESTATES LIMITED Unaudited accounts for the year ended 31 December 2025
J B B ESTATES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J B B ESTATES LIMITED Company Information for the year ended 31 December 2025
Director
JAMES BAXTER BRYCE
Secretary
AILIE BRYCE
Company Number
SC294041 (Scotland)
Registered Office
JBB ESTATES LTD 1 Westwood House Five Sisters Business Park, Westwood West Calder West Lothian EH55 8PN Scotland
Accountants
Katharine Henderson MAAT Stonerigg Works Upper Bathville Armadale West Lothian EH48 3JX
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J B B ESTATES LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
425,000 
425,000 
Current assets
Debtors
5
6,727 
(2,406)
Cash at bank and in hand
20,297 
13,607 
27,024 
11,201 
Creditors: amounts falling due within one year
6
(140,910)
(148,104)
Net current liabilities
(113,886)
(136,903)
Total assets less current liabilities
311,114 
288,097 
Creditors: amounts falling due after more than one year
7
(146,340)
(158,000)
Net assets
164,774 
130,097 
Capital and reserves
Called up share capital
600 
600 
Revaluation reserve
(175,000)
(175,000)
Profit and loss account
339,174 
304,497 
Shareholders' funds
164,774 
130,097 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 May 2026 and were signed on its behalf by
JAMES BAXTER BRYCE Director Company Registration No. SC294041
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J B B ESTATES LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
J B B ESTATES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC294041. The registered office is JBB ESTATES LTD, 1 Westwood House, Five Sisters Business Park, Westwood, West Calder, West Lothian, EH55 8PN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 January 2025
425,000 
At 31 December 2025
425,000 
Depreciation
At 31 December 2025
- 
Net book value
At 31 December 2025
425,000 
At 31 December 2024
425,000 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,727 
(2,406)
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J B B ESTATES LIMITED Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
20,103 
20,103 
Loans from directors
120,807 
128,001 
140,910 
148,104 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
146,340 
158,000 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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