JBC SECURITY SERVICES LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI063759

JBC SECURITY SERVICES LTD

Filleted Unaudited Financial Statements

Year ended

31 July 2025

JBC SECURITY SERVICES LTD

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		6,875	3,055

Current assets

Stocks		75,000	58,000
Debtors	6	75,498	83,887
Cash at bank and in hand		783	3,449
		---------	---------
		151,281	145,336

Creditors: amounts falling due within one year	7	154,305		141,369
		---------		---------
Net current (liabilities)/assets			( 3,024)	3,967
			-------	-------
Total assets less current liabilities			3,851	7,022

Creditors: amounts falling due after more than one year	8	–	6,921
		-------	-------
Net assets		3,851	101
		-------	-------

Capital and reserves

Called up share capital	2	2
Profit and loss account	3,849	99
	-------	----
Shareholder funds	3,851	101
	-------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

JBC SECURITY SERVICES LTD

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 13 July 2026 , and are signed on behalf of the board by:

DAVID BARRON
Director

Company registration number: NI063759

JBC SECURITY SERVICES LTD

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in N Ireland. The address of the registered office is 11 Ringbane Road, Newry, Co Down, BT34 1NL, N Ireland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% straight line
Motor Vehicles	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2024: 9 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024	13,393	88,258	14,779	116,430
Additions	–	9,167	–	9,167
	--------	--------	--------	---------
At 31 July 2025	13,393	97,425	14,779	125,597
	--------	--------	--------	---------
Depreciation
At 1 August 2024	13,393	88,258	11,724	113,375
Charge for the year	–	2,292	3,055	5,347
	--------	--------	--------	---------
At 31 July 2025	13,393	90,550	14,779	118,722
	--------	--------	--------	---------
Carrying amount
At 31 July 2025	–	6,875	–	6,875
	--------	--------	--------	---------
At 31 July 2024	–	–	3,055	3,055
	--------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	75,498	80,928
Other debtors	–	2,959
	--------	--------
	75,498	83,887
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	11,164	8,424
Trade creditors	59,335	48,758
Social security and other taxes	61,437	64,037
Other creditors	22,369	20,150
	---------	---------
	154,305	141,369
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	6,837
Other creditors	–	84
	----	-------
	–	6,921
	----	-------

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
DAVID BARRON	( 7,698)	( 6,602)	( 14,300)
	-------	-------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
DAVID BARRON	–	( 7,698)	( 7,698)
	----	-------	-------

10. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under FRS 2