J.B.J. (TECHNIQUES) LIMITED

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Accountants' Report

For The Year Ended 31 October 2025

Accountants' Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.B.J. (TECHNIQUES) LIMITED for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of J.B.J. (TECHNIQUES) LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J.B.J. (TECHNIQUES) LIMITED and state those matters that we have agreed to state to the directors of J.B.J. (TECHNIQUES) LIMITED in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J.B.J. (TECHNIQUES) LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J.B.J. (TECHNIQUES) LIMITED . You consider that J.B.J. (TECHNIQUES) LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J.B.J. (TECHNIQUES) LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

29 April 2026

Merranti Accounting Ltd

10 Scandia Hus Business Park, Felcourt Road

Felcourt

East Grinstead

Surrey

RH19 2LP

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J.B.J. (TECHNIQUES) LIMITED

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 01185469

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		345,243		399,515

			345,243		399,515
CURRENT ASSETS
Stocks	5	769,659		998,345
Debtors	6	402,041		558,619
Cash at bank and in hand		324,780		198,640

		1,496,480		1,755,604
Creditors: Amounts Falling Due Within One Year	7	(271,373 )		(336,111 )

NET CURRENT ASSETS (LIABILITIES)			1,225,107		1,419,493

TOTAL ASSETS LESS CURRENT LIABILITIES			1,570,350		1,819,008

Creditors: Amounts Falling Due After More Than One Year	8		(124,843 )		(170,374 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(75,995 )		(87,279 )

NET ASSETS			1,369,512		1,561,355

CAPITAL AND RESERVES
Called up share capital			991,380		991,380
Profit and Loss Account			378,132		569,975

SHAREHOLDERS' FUNDS			1,369,512		1,561,355

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J.B.J. (TECHNIQUES) LIMITED

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 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 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

Alexander Bottomley

Director

29 April 2026

The notes on pages 5 to 7 form part of these financial statements.

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J.B.J. (TECHNIQUES) LIMITED

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

J.B.J. (TECHNIQUES) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01185469 . The registered office is 28 Trowers Way, Holmethorpe Industrial Estate, Redhill, Surrey, RH1 2LW.

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	10% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	20% straight line

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. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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J.B.J. (TECHNIQUES) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

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: 21 (2024: 21)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	749,409	203,658	137,243	1,090,310
Additions	24,700	-	3,864	28,564
Disposals	-	(19,139 )	-	(19,139 )

As at 31 October 2025	774,109	184,519	141,107	1,099,735

Depreciation
As at 1 November 2024	412,384	147,975	130,436	690,795
Provided during the period	57,467	19,097	6,271	82,835
Disposals	-	(19,138 )	-	(19,138 )

As at 31 October 2025	469,851	147,934	136,707	754,492

Net Book Value
As at 31 October 2025	304,258	36,585	4,400	345,243

As at 1 November 2024	337,025	55,683	6,807	399,515

5. Stocks

	2025	2024
	£	£
Stock	769,659	998,345

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J.B.J. (TECHNIQUES) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	364,533	509,994
Other debtors	37,508	48,625

	402,041	558,619

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	62,583	48,470
Trade creditors	119,583	143,718
Amounts owed to group undertakings	2	2
Other creditors	7,832	15,913
Taxation and social security	81,373	128,008

	271,373	336,111

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	124,843	170,374

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	62,583	48,470
Later than one year and not later than five years	124,843	170,374

	187,426	218,844

	187,426	218,844

10. Related Party Transactions

Parent company - Belgravebridge Limited

During the year the company had transactions with Belgravebridge Limited totalling expenses of £289,839 (2024: £286,847).

As at the year end the company owed Belgravebridge Limited a loan balance of £2 (2024: £2). The loans are unsecured, repayable on demand and bear no interest.

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Directors	Alexander Bottomley
	Benjamin Stubberfield

Company Number	01185469

Registered Office	28 Trowers Way
	Holmethorpe Industrial Estate
	Redhill
	Surrey
	RH1 2LW

Accountants	Merranti Accounting Ltd
	10 Scandia Hus Business Park, Felcourt Road
	Felcourt
	East Grinstead
	Surrey
	RH19 2LP