JB Offshore Mechanical Services Limited - Accounts to registrar (filleted) - small 23.2.5

JB Offshore Mechanical Services Limited - Accounts to registrar (filleted) - small 23.2.5

JB OFFSHORE MECHANICAL SERVICES LIMITED - Company Information

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REGISTERED NUMBER: SC747157 (Scotland)















Financial Statements

for the Period 12 October 2022 to 31 December 2023

for

JB Offshore Mechanical Services Limited
JB Offshore Mechanical Services Limited (Registered number: SC747157)






Contents of the Financial Statements
for the Period 12 October 2022 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountant 4

JB Offshore Mechanical Services Limited

Company Information
for the Period 12 October 2022 to 31 December 2023







DIRECTORS: J Bruce
K Bruce





REGISTERED OFFICE: 74A Glengate
Kirriemuir
Angus
DD8 4JG





REGISTERED NUMBER: SC747157 (Scotland)





ACCOUNTANT: Lisa Barclay Accountancy Services Limited
PO Box 7003
Forfar
Angus
DD8 0BA
Page 1
JB Offshore Mechanical Services Limited (Registered number: SC747157)

Balance Sheet
31 December 2023

Notes £   
CURRENT ASSETS
Cash at bank 30,015

CREDITORS
Amounts falling due within one year 4 17,332
NET CURRENT ASSETS 12,683
TOTAL ASSETS LESS CURRENT
LIABILITIES
12,683

CAPITAL AND RESERVES
Called up share capital 10
Retained earnings 12,673
12,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 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.

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 6 June 2024 and were signed on its behalf by:





K Bruce - Director


The notes form part of these financial statements

Page 2
JB Offshore Mechanical Services Limited (Registered number: SC747157)

Notes to the Financial Statements
for the Period 12 October 2022 to 31 December 2023

1. STATUTORY INFORMATION

JB Offshore Mechanical Services Limited 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.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 16,642
Other creditors 690
17,332

5. RELATED PARTY DISCLOSURES

The company is under the control of the directors, J Bruce and K Bruce.

Included in Other Creditors is a balance of £90 in respect of the directors loan accounts. This represents funds introduced by the directors.

Dividends of £53,065 were paid to the directors during the year.

Page 3
JB Offshore Mechanical Services Limited

Report of the Accountant to the Directors of
JB Offshore Mechanical Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 December 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.






Lisa Barclay Accountancy Services Limited
PO Box 7003
Forfar
Angus
DD8 0BA


6 June 2024

This page does not form part of the statutory financial statements

Page 4