J.B Construction (GB) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04649760

Unaudited Financial Statements for the Year Ended 31 March 2026

for

J.B Construction (GB) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Butler

SECRETARY:

Ms G L Williams

REGISTERED OFFICE:

First Floor, 9A, Magazine B

Ordnance Yard, Upnor Road

Lower Upnor

Rochester

Kent

ME2 4UY

REGISTERED NUMBER:

04649760

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

FIXED ASSETS

Tangible assets

4

176,159

46,463

Investments

5

52

176,211

46,515

CURRENT ASSETS

Stocks

80,000

83,000

Debtors

6

501,764

469,167

Cash at bank

12,046

7,811

593,810

559,978

CREDITORS

Amounts falling due within one year

7

664,529

499,486

NET CURRENT (LIABILITIES)/ASSETS

(70,719

)

60,492

TOTAL ASSETS LESS CURRENT
LIABILITIES

105,492

107,007

CREDITORS

Amounts falling due after more than one
year

8

233,486

62,486

NET (LIABILITIES)/ASSETS

(127,994

)

44,521

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(127,996

)

44,519

SHAREHOLDERS' FUNDS

(127,994

)

44,521

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 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 14 October 2026 and were signed by:

J Butler - Director

1.	STATUTORY INFORMATION

J.B Construction (GB) Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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

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 7 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2025

101,633

166,758

268,391

Additions

-

160,000

Disposals

-

(140,000

)

(140,000

)

At 31 March 2026

101,633

186,758

288,391

DEPRECIATION

At 1 April 2025

81,949

139,979

221,928

Charge for year

4,921

6,699

11,620

Eliminated on disposal

-

(121,316

)

(121,316

)

At 31 March 2026

86,870

25,362

112,232

NET BOOK VALUE

At 31 March 2026

14,763

161,396

176,159

At 31 March 2025

19,684

26,779

46,463

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

Formation Costs

52

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

433,573

370,880

Other debtors

68,191

98,287

501,764

469,167

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

1,666

11,718

Loan - JB

189,508

174,608

Loan - GLW

87,000

68,250

Trade creditors

163,314

178,646

Tax

6,965

9,965

Accruals and deferred income

216,076

56,299

664,529

499,486

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Other loans - 1-2 years

3,000

Loan - JB Props

39,500

30,500

Loan - PMMR

10,986

Holbourn Properties

20,000

18,000

Loan re Volvo (Allica Fin Ser)

160,000

-

233,486

62,486