REGISTERED NUMBER: SC519630 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

J B All Trades Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J S Brown

REGISTERED OFFICE:

Unit 3, Morris Park

37 Rosyth Road

Glasgow

Scotland

G5 OYD

REGISTERED NUMBER:

SC519630 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

6,860

8,988

CURRENT ASSETS

Stocks

5

8,215

8,183

Debtors

6

-

17,763

Cash at bank and in hand

75,852

12,889

84,067

38,835

CREDITORS

Amounts falling due within one year

7

73,031

30,425

NET CURRENT ASSETS

11,036

8,410

TOTAL ASSETS LESS CURRENT LIABILITIES

17,896

17,398

CREDITORS

Amounts falling due after more than one year

8

8,552

17,187

NET ASSETS

9,344

211

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

9,144

11

SHAREHOLDERS' FUNDS

9,344

211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 22 June 2026 and were signed by:

J S Brown - Director

1.	STATUTORY INFORMATION

J B All Trades Ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

1,239

13,839

1,548

16,626

DEPRECIATION

At 1 December 2024

689

6,054

895

7,638

Charge for year

83

1,947

98

2,128

At 30 November 2025

772

8,001

993

9,766

NET BOOK VALUE

At 30 November 2025

467

5,838

555

6,860

At 30 November 2024

550

7,785

653

8,988

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks & WIP

8,215

8,183

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Touchstone Education

-

10,332

Directors' current accounts

-

7,431

-

17,763

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

32,807

3,164

Tax

19,529

3,823

Social security and other taxes

-

25

VAT

17,695

22,063

Accrued expenses

3,000

1,350

73,031

30,425

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans (see note 9)

3,500

9,500

Hire purchase contracts

5,052

7,687

8,552

17,187

9.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

3,500

9,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

200

Ordinary Share Capital

£1

200

200