REGISTERED NUMBER: SC620764 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

JBB KNOTWEED SOLUTIONS LTD

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

1,063

1,063

Tangible assets

5

155,426

181,841

156,489

182,904

CURRENT ASSETS

Debtors

52,062

49,327

Cash at bank

607,063

213,118

659,125

262,445

CREDITORS

Amounts falling due within one year

127,592

57,987

NET CURRENT ASSETS

531,533

204,458

TOTAL ASSETS LESS CURRENT LIABILITIES

688,022

387,362

PROVISIONS FOR LIABILITIES

38,856

42,775

NET ASSETS

649,166

344,587

CAPITAL AND RESERVES

Called up share capital

100

2

Retained earnings

649,066

344,585

649,166

344,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 12 October 2026 and were signed on its behalf by:

Mrs L Brannan - Director

1.	STATUTORY INFORMATION

Jbb Knotweed Solutions Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC620764

Registered office:

Office 3

Battlefield View Banton Mill

Mill Road

Banton

North Lanarkshire

G65 0RD

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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

1,063

NET BOOK VALUE

At 31 March 2026

1,063

At 31 March 2025

1,063

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

244,676

Additions

65,961

Disposals

(89,378

)

At 31 March 2026

221,259

DEPRECIATION

At 1 April 2025

62,835

Charge for year

43,578

Eliminated on disposal

(40,580

)

At 31 March 2026

65,833

NET BOOK VALUE

At 31 March 2026

155,426

At 31 March 2025

181,841