Registration number: 15304481

Jobec UK Ltd

Contents

Company Information	1
Accountants' Report - Ltd	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Jobec UK Ltd

Company Information

Directors

Mr B A Humphreys Mrs K A Humphreys

Registered office

Hay Head Farm Longwood Lane Aldridge Walsall WS4 2JT

Accountants

David Evans & Co Limited Stowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Jobec UK Ltd
for the Period Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jobec UK Ltd for the period ended 30 April 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Jobec UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jobec UK Ltd and state those matters that we have agreed to state to the Board of Directors of Jobec UK Ltd, as a body, in this report in accordance with. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jobec UK Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Jobec UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Jobec UK Ltd. You consider that Jobec UK Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Jobec UK Ltd. 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 accounts.

......................................

David Evans & Co Limited
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

22 July 2026

Jobec UK Ltd

(Registration number: 15304481)
Balance Sheet as at 30 April 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	-	68,803
Current assets
Stocks	5	-	25,465
Debtors	6	-	94,097
Cash at bank and in hand		22,934	42,560
		22,934	162,122
Creditors: Amounts falling due within one year	7	(400)	(114,979)
Net current assets		22,534	47,143
Net assets		22,534	115,946
Capital and reserves
Called up share capital	8	113,000	113,000
Retained earnings		(90,466)	2,946
Shareholders' funds		22,534	115,946

For the financial period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:
 

......................................... Mr B A Humphreys Director

Jobec UK Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Hay Head Farm
Longwood Lane
Aldridge
Walsall
WS4 2JT

These financial statements were authorised for issue by the Board on 22 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance basis
Fixtures and fittings	15% reducing balance basis

Jobec UK Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 30 April 2026

Motor vehicles

20% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Jobec UK Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 30 April 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2024 - 7).

Jobec UK Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	83,524	2,400	85,924
Disposals	(83,524)	(2,400)	(85,924)
At 30 April 2026	-	-	-
Depreciation
At 1 December 2024	16,641	480	17,121
Charge for the period	13,322	-	13,322
Eliminated on disposal	(29,963)	(480)	(30,443)
At 30 April 2026	-	-	-
Carrying amount
At 30 April 2026	-	-	-
At 30 November 2024	66,883	1,920	68,803

5

Stocks

	2026 £	2024 £
Other inventories	-	25,465

6

Debtors

Current	2026 £	2024 £
Trade debtors	-	92,016
Prepayments	-	2,081
	-	94,097

7

Creditors

Creditors: amounts falling due within one year

Jobec UK Ltd

Notes to the Unaudited Financial Statements for the Period from 1 December 2024 to 30 April 2026

	2026 £	2024 £
Due within one year
Trade creditors	-	54,093
Taxation and social security	-	19,572
Accruals and deferred income	400	6,719
Other creditors	-	34,595
	400	114,979

8	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
B Ordinary shares of £1 each	113,000	113,000	113,000	113,000