JJB BMS Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08728199

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		483		293

			483		293
CURRENT ASSETS
Debtors	5	35,951		35,198
Cash at bank and in hand		128		1,470

		36,079		36,668
Creditors: Amounts Falling Due Within One Year	6	(23,368 )		(17,541 )

NET CURRENT ASSETS (LIABILITIES)			12,711		19,127

TOTAL ASSETS LESS CURRENT LIABILITIES			13,194		19,420

Creditors: Amounts Falling Due After More Than One Year	7		(1,042 )		(1,291 )

NET ASSETS			12,152		18,129

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			12,150		18,127

SHAREHOLDERS' FUNDS			12,152		18,129

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JJB BMS Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

Mr Jason Broughton

Director

17 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

JJB BMS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08728199 . The registered office is 18 Caberfeigh Close, Redhill, Surrey, RH1 6BF.

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	25% straight line
Computer Equipment	25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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JJB BMS Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	2,418	1,301	3,719
Additions	-	383	383

As at 31 March 2026	2,418	1,684	4,102

Depreciation
As at 1 April 2025	2,343	1,083	3,426
Provided during the period	25	168	193

As at 31 March 2026	2,368	1,251	3,619

Net Book Value
As at 31 March 2026	50	433	483

As at 1 April 2025	75	218	293

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	14,130	16,496
Other debtors	21,821	18,702

	35,951	35,198

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,998	4,611
Bank loans and overdrafts	250	250
Other creditors	1,141	1,071
Taxation and social security	18,979	11,609

	23,368	17,541

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

	2026	2025
	£	£
Bounce back loans	1,042	1,291

8. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	72,542	46,504

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