Registration number: 04553165

JWB Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

JWB Services Limited

Company Information

Director

Mr R Bloomfield

Registered office

Silver Rose East Lodge Village East Lodge Lane Enfield England EN2 8AS

Accountants

Paul Winston Limited Chartered AccountantsSilver Rose Unit 21 East Lodge Village East Lodge Lane Enfield EN2 8AS

JWB Services Limited

(Registration number: 04553165)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	323,833	372,188
Current assets
Debtors	5	1,516,982	1,295,957
Cash at bank and in hand		174,739	183,639
		1,691,721	1,479,596
Creditors: Amounts falling due within one year	6	(450,981)	(297,758)
Net current assets		1,240,740	1,181,838
Total assets less current liabilities		1,564,573	1,554,026
Provisions for liabilities		(123,260)	(123,260)
Net assets		1,441,313	1,430,766
Capital and reserves
Called up share capital	7	400	400
Retained earnings		1,440,913	1,430,366
Shareholders' funds		1,441,313	1,430,766

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 October 2026
 

......................................... Mr R Bloomfield Director

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 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:
Silver Rose
East Lodge Village
East Lodge Lane
Enfield
EN2 8AS
England

The principal place of business is:
Waterside House
Millmarsh Lane
Enfield
Middlesex
EN3 7DW

These financial statements were authorised for issue by the director on 13 October 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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% net book value
Office equipment	33% net book value
Motor vehicles	25% net book value
Fixtures and fittings	33% net book value

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.

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.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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.

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 the director) during the year, was 4 (2025 - 4).

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	488,458	336,384	824,842
Additions	49,084	-	49,084
At 30 April 2026	537,542	336,384	873,926
Depreciation
At 1 May 2025	224,158	228,496	452,654
Charge for the year	65,273	32,166	97,439
At 30 April 2026	289,431	260,662	550,093
Carrying amount
At 30 April 2026	248,111	75,722	323,833
At 30 April 2025	264,300	107,888	372,188

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		577,245	738,842
Amounts owed by related parties	9	907,248	485,463
Other debtors		32,489	71,652
		1,516,982	1,295,957

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	33,259	96,208
Taxation and social security	446,978	221,614
Other creditors	(29,256)	(20,064)
	450,981	297,758

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary R of £1 each	200	200	200	200
Ordinary W of £1 each	200	200	200	200
	400	400	400	400

8

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £Nil per each Ordinary R		-		-
Interim dividend of £Nil per each Ordinary W		-		-
		-		-
Reconciliation to Dividends categories
Total assigned to category SOCIE 2 2		600000		600000
Difference to be corrected		(600,000)		(600,000)

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

9	Related party transactions

JWB Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	12,458	12,489
Contributions paid to money purchase schemes	120,000	120,000
	132,458	132,489

Summary of transactions with parent

RB Utility Solutions Limited JWB Services Limited is a fully owned subsidiary of RB Utility Solutions Limited
During the year the company paid £108,000 (2025 £108,000) in rental income and £600,000 (2025 £600,000) in dividends to RB Utility Solutions Limited.

At the balance sheet date the company was owed £xxx (2025 £xxx) by RB Utility Solutions Limited