JB FOODS (SCOTLAND) LTD.
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Next accounts due
2026-08-31 (in 3mo)
Last filed for 2024-11-30
Confirmation statement due
2027-01-14 (in 8mo)
Last made up 2025-12-31
Watchouts
Cash
£1K
Latest balance sheet
Net assets
£605K
Equity attributable
Employees
97
Average over period
Profit before tax
-£1M
Period ending 2024-11-30
Watchouts
Facts from the Companies House register and the latest accounts — not a rating
-
Material uncertainty over going concern
The company incurred a net loss during the period ended 30th November 2024 and as of that date, the company's current liabilities exceeded its current assets. The company continues to be supported by the bank and is reliant on the overdraft, loans from a director and trade credit from suppliers.
-
4 officer resignations in last 12 months
Multiple officers have left the board recently — see the People section for who.
-
1 PSC ceased in last 24 months
Significant control changed hands — see the Ownership section.
Net assets
7-year trend · vs Consumer Discretionary median
Accounts
7-year trend · latest reflected 2024-11-30
| Metric | Trend | 2018-05-31 | 2019-05-31 | 2020-05-31 | 2021-05-31 | 2022-05-31 | 2023-05-31 | 2024-11-30 |
|---|---|---|---|---|---|---|---|---|
| Turnover | — | — | — | — | — | £20,244,732 | £32,733,318 | |
| Operating profit | — | — | — | — | — | £310,995 | -£612,519 | |
| Profit before tax | — | — | — | — | — | £91,123 | -£1,031,159 | |
| Net profit | — | — | — | — | — | £64,726 | -£787,230 | |
| Cash | — | — | — | — | — | £788 | £1,071 | |
| Total assets less current liabilities | — | — | — | — | — | £4,357,835 | £2,649,249 | |
| Net assets | — | — | — | — | — | £1,205,079 | £605,349 | |
| Equity | £1,524,128 | £1,689,921 | £1,004,148 | — | — | £1,205,079 | £605,349 | |
| Average employees | — | — | — | — | — | 85 | 97 | |
| Wages | — | — | — | — | — | £2,583,497 | £4,511,397 | |
| Directors' remuneration | — | — | — | — | — | £266,506 | £365,218 |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers
Year-on-year
FY2023 → FY2024 · period ending 2024-11-30 vs 2023-05-31
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2018-05-31 | 2019-05-31 | 2020-05-31 | 2021-05-31 | 2022-05-31 | 2023-05-31 | 2024-11-30 |
|---|---|---|---|---|---|---|---|---|
| Operating margin | — | — | — | — | — | 1.5% | -1.9% | |
| Net margin | — | — | — | — | — | 0.3% | -2.4% | |
| Return on capital employed | — | — | — | — | — | 7.1% | -23.1% | |
| Current ratio | — | — | — | — | — | 1.03x | 0.95x | |
| Interest cover | — | — | — | — | — | 1.42x | -1.46x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 2 times since incorporation
- JB FOODS (SCOTLAND) LTD. 1998-12-16 → present
- J.B. FROZEN FOODS LIMITED 1988-03-04 → 1998-12-16
- J.B.CATERING SUPPLIES LIMITED 1976-05-10 → 1988-03-04
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Abridged
- Yes — abridged accounts (limited disclosure)
- Auditor
- The A9 Partnership Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Material uncertainty disclosed
“The company incurred a net loss during the period ended 30th November 2024 and as of that date, the company's current liabilities exceeded its current assets. The company continues to be supported by the bank and is reliant on the overdraft, loans from a director and trade credit from suppliers.”
Significant events
- “the directors took the strategic decision to sell the butchery division and refocus the business on its core foodservice activities”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
2 active · 11 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| LYNAS, Andrew Richard | Director | 2025-12-05 | May 1981 | British |
| MAGEE, Alastair James | Director | 2025-12-05 | Feb 1978 | British |
Show 11 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BROWN, Christine Nicholson | Secretary | — | 2000-06-01 |
| DOUGLAS, Marshall Neil | Secretary | 2003-06-10 | 2018-05-18 |
| LINDSAY, Catherine | Secretary | 2000-06-01 | 2003-06-10 |
| BLACK, Gary | Director | 2003-06-10 | 2019-10-04 |
| BOYLE, Anthony James | Director | 2007-07-09 | 2017-02-09 |
| BROWN, Christine Nicholson | Director | — | 2025-12-05 |
| BROWN, Lee Clifford | Director | 1998-07-01 | 2025-12-05 |
| BROWN, Thomas Jackson | Director | — | 2025-12-05 |
| DOUGLAS, Marshall Neil | Director | 2009-06-10 | 2018-05-18 |
| THOMPSON, Charlotte Elizabeth | Director | 2017-06-01 | 2025-12-05 |
| THORBURN, Hector John | Director | — | 2005-05-31 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Sarcon (No. 388) Limited | Corporate entity | Shares 75–100%, Voting 75–100%, Appoints directors | 2025-12-05 | Active |
| Mr Thomas Jackson Brown | Individual | Shares 50–75% | 2016-04-06 | Ceased 2025-12-05 |
Filing timeline
Last 20 of 135 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-01-22 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2025-12-30 | PSC02 | persons-with-significant-control | Notification of a person with significant control | |
| 2025-12-30 | AP01 | officers | Appoint person director company with name date | |
| 2025-12-29 | PSC07 | persons-with-significant-control | Cessation of a person with significant control | |
| 2025-12-29 | TM01 | officers | Termination director company with name termination date | |
| 2025-12-29 | TM01 | officers | Termination director company with name termination date | |
| 2025-12-29 | TM01 | officers | Termination director company with name termination date | |
| 2025-12-29 | TM01 | officers | Termination director company with name termination date | |
| 2025-12-29 | AP01 | officers | Appoint person director company with name date | |
| 2025-12-18 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-12-18 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-09-18 | AA | accounts | Accounts with accounts type full | |
| 2025-08-04 | ANNOTATION | miscellaneous | Legacy | |
| 2025-08-04 | ANNOTATION | miscellaneous | Legacy | |
| 2025-08-04 | ANNOTATION | miscellaneous | Legacy | |
| 2025-08-04 | MR04 | mortgage | Mortgage satisfy charge full | |
| 2025-02-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-12-10 | AA01 | accounts | Change account reference date company previous extended | |
| 2024-02-26 | AA | accounts | Accounts with accounts type full | |
| 2024-01-12 | CS01 | confirmation-statement | Confirmation statement with no updates |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 16
- Capital events
- 0
- Officers appointed
- 2
- Officers resigned
- 4
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.