REGISTERED NUMBER: 11040348 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

JBD Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J K Clapham

D Kinlin

REGISTERED OFFICE:

Suite 4

164-170 Queen's Road

Sheffield

South Yorkshire

S2 4DH

REGISTERED NUMBER:

11040348 (England and Wales)

ACCOUNTANTS:

Hawson Jefferies

Suite 4

164-170 Queens Road

Sheffield

South Yorkshire

S2 4DH

FIXED ASSETS

Tangible assets

4

692

978

CURRENT ASSETS

Stocks

3,547,418

3,793,305

Debtors

5

211,643

321,171

Cash at bank

84,969

14,947

3,844,030

4,129,423

CREDITORS

Amounts falling due within one year

6

3,931,770

4,242,632

NET CURRENT LIABILITIES

(87,740

)

(113,209

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(87,048

)

(112,231

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(87,148

)

(112,331

)

(87,048

)

(112,231

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

J K Clapham - Director

D Kinlin - Director

1.	STATUTORY INFORMATION

JBD Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

1,106

1,142

2,248

DEPRECIATION

At 1 November 2024

640

630

1,270

Charge for year

117

169

286

At 31 October 2025

757

799

1,556

NET BOOK VALUE

At 31 October 2025

349

343

692

At 31 October 2024

466

512

978

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

211,643

321,171

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

-

667

Taxation and social security

8,505

382

Other creditors

3,923,265

4,241,583

3,931,770

4,242,632