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Basis Of Presentation | 3 Months Ended
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Mar. 31, 2025
Basis Of Presentation [Abstract] |
Basis Of Presentation | Note 1 – Basis of Presentation Bank of the James Financial Group, Inc.’s (“Financial” or the “Company”) primary market area consists of the area commonly referred to as Region 2000 which encompasses the seven jurisdictions of the Town of Altavista, Amherst County, Appomattox County, the Town of Bedford, Bedford County, Campbell County, and the City of Lynchburg. Within the last several years, the Company expanded into Charlottesville, Roanoke, Blacksburg, Harrisonburg, Lexington, Rustburg, and Wytheville. Effective January 1, 2025, the Company adopted FASB Accounting Standards Update 2 023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The guidance was applied retrospectively to all prior periods presented and had no material impact on the Company’s consolidated financial statements or related disclosures. The unaudited consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. In management’s opinion, the accompanying financial statements, which unless otherwise noted are unaudited, reflect all adjustments, consisting solely of normal recurring accruals, necessary for a fair presentation of the financial information as of March 31, 2025 and December 31, 2024, and for the three months ended March 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America. Additional information concerning the organization and business of Financial, accounting policies followed, and other related information is contained in Financial’s Annual Report on Form 10-K for the year ended December 31, 2024. These financial statements should be read in conjunction with the audited consolidated financial statements and footnotes for the year ended December 31, 2024 included in Financial’s Annual Report on Form 10-K. Results for the three-month period ended March 31, 2025 are not necessarily indicative of the results that may be expected for the year ending December 31, 2025.

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