REGISTERED NUMBER: 06634428 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

JB SOUTHSIDE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Butler

SECRETARY:

Mrs J P Butler

REGISTERED OFFICE:

2a Old Ford Avenue

Southam

CV47 0LH

REGISTERED NUMBER:

06634428 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

709

1,163

Investment property

5

135,000

120,900

135,709

122,063

CURRENT ASSETS

Debtors

6

360

1,380

Cash at bank

1,649

1,816

2,009

3,196

CREDITORS

Amounts falling due within one year

7

15,549

17,447

NET CURRENT LIABILITIES

(13,540

)

(14,251

)

TOTAL ASSETS LESS CURRENT LIABILITIES

122,169

107,812

CREDITORS

Amounts falling due after more than one year

8

(100,000

)

(100,000

)

PROVISIONS FOR LIABILITIES

(2,814

)

(221

)

NET ASSETS

19,355

7,591

CAPITAL AND RESERVES

Called up share capital

15

15

Fair value reserve

9

11,421

-

Retained earnings

7,919

7,576

19,355

7,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 July 2026 and were signed by:

R J Butler - Director

1.	STATUTORY INFORMATION

Jb Southside Ltd 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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

During the year, the company made pension contributions on behalf of the director into a scheme of their choosing.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

4,073

Disposals

(1,871

)

At 30 April 2026

2,202

DEPRECIATION

At 1 May 2025

2,910

Charge for year

290

Eliminated on disposal

(1,707

)

At 30 April 2026

1,493

NET BOOK VALUE

At 30 April 2026

709

At 30 April 2025

1,163

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

120,900

Revaluations

14,100

At 30 April 2026

135,000

NET BOOK VALUE

At 30 April 2026

135,000

At 30 April 2025

120,900

Fair value at 30 April 2026 is represented by:

£

Valuation in 2026

135,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

360

1,380

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,152

Taxation and social security

354

1,369

Other creditors

15,195

14,926

15,549

17,447

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

100,000

100,000

9.

RESERVES

Fair

value

reserve

£

Movement in valuation

14,100

Deferred tax charge fair value

(2,679

)

At 30 April 2026

11,421

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

R J Butler

Balance outstanding at start of year

(114,146

)

294

Amounts advanced

-

7,000

Amounts repaid

-

(121,440

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(114,146

)

(114,146

)