IRIS Accounts Production v24.2.0.383 01574194 Board of Directors 1.1.23 31.12.23 31.12.23 13.9.24 false true true false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh015741942022-12-31015741942023-12-31015741942023-01-012023-12-31015741942021-12-31015741942022-01-012022-12-31015741942022-12-3101574194ns15:EnglandWales2023-01-012023-12-3101574194ns14:PoundSterling2023-01-012023-12-3101574194ns10:Director12023-01-012023-12-3101574194ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3101574194ns10:SmallEntities2023-01-012023-12-3101574194ns10:Audited2023-01-012023-12-3101574194ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3101574194ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3101574194ns10:FullAccounts2023-01-012023-12-3101574194ns10:Director22023-01-012023-12-3101574194ns10:Director32023-01-012023-12-3101574194ns10:Director42023-01-012023-12-3101574194ns10:Director52023-01-012023-12-3101574194ns10:CompanySecretary12023-01-012023-12-3101574194ns10:RegisteredOffice2023-01-012023-12-3101574194ns5:CurrentFinancialInstruments2023-12-3101574194ns5:CurrentFinancialInstruments2022-12-3101574194ns5:ShareCapital2023-12-3101574194ns5:ShareCapital2022-12-3101574194ns5:SharePremium2023-12-3101574194ns5:SharePremium2022-12-3101574194ns5:RetainedEarningsAccumulatedLosses2023-12-3101574194ns5:RetainedEarningsAccumulatedLosses2022-12-3101574194ns5:PlantMachinery2023-01-012023-12-3101574194ns5:MotorVehicles2023-01-012023-12-3101574194ns5:PlantMachinery2022-12-3101574194ns5:MotorVehicles2022-12-3101574194ns5:PlantMachinery2023-12-3101574194ns5:MotorVehicles2023-12-3101574194ns5:PlantMachinery2022-12-3101574194ns5:MotorVehicles2022-12-3101574194ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3101574194ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31015741941ns10:Director12022-12-31015741941ns10:Director12021-12-31015741941ns10:Director12023-01-012023-12-31015741941ns10:Director12022-01-012022-12-31015741941ns10:Director12023-12-31015741941ns10:Director12022-12-31
REGISTERED NUMBER: 01574194 (England and Wales)















Report of the Directors and

Financial Statements for the Year Ended 31 December 2023

for

J.P.J. Communications Limited

J.P.J. Communications Limited (Registered number: 01574194)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Report of the Directors 2

Balance Sheet 4

Notes to the Financial Statements 5


J.P.J. Communications Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs M Baldwin
Mr J Baldwin
Mrs J M C Crossland
Ms T Swinglehurst
Ms K Baldwin



SECRETARY: Ms T Swinglehurst



REGISTERED OFFICE: Kencot House
Kencot
Lechlade
Oxfordshire
GL7 3QX



REGISTERED NUMBER: 01574194 (England and Wales)



SENIOR STATUTORY
AUDITOR:
Jeffrey Alan Oliver



AUDITORS: Cook & Partners
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

J.P.J. Communications Limited (Registered number: 01574194)

Report of the Directors
for the Year Ended 31 December 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

Mrs M Baldwin
Mr J Baldwin
Mrs J M C Crossland
Ms T Swinglehurst
Ms K Baldwin

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Cook & Partners, will be proposed for re-appointment at the forthcoming Annual General Meeting.


J.P.J. Communications Limited (Registered number: 01574194)

Report of the Directors
for the Year Ended 31 December 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr J Baldwin - Director


13 September 2024

J.P.J. Communications Limited (Registered number: 01574194)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 208

CURRENT ASSETS
Debtors 5 844,197 1,565,251
Cash at bank 603,822 7,565,347
1,448,019 9,130,598
CREDITORS
Amounts falling due within one year 6 1,137,493 385,834
NET CURRENT ASSETS 310,526 8,744,764
TOTAL ASSETS LESS CURRENT
LIABILITIES

310,526

8,744,972

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 658 658
Retained earnings 309,768 8,744,214
SHAREHOLDERS' FUNDS 310,526 8,744,972

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:





Mr J Baldwin - Director


J.P.J. Communications Limited (Registered number: 01574194)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

J.P.J. Communications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Accounting convention
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.

Revenue note
Turnover relates to royalty income and is accounted for on an accruals basis. Advances received are recognised in the year received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern
Updated accounts have been reviewed for the period following the balance sheet date, paying attention to the prospective cash position in a variety of scenarios. Additionally, the company had significant net current assets at the year end.

As such the financial statements have been prepared on a going concern basis which forecasts that the Company will have sufficient liquidity to meet its financial obligations for a period of at least 12 months from the date of this financial report.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J.P.J. Communications Limited (Registered number: 01574194)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 1,044,030 35,080 1,079,110
DEPRECIATION
At 1 January 2023 1,043,822 35,080 1,078,902
Charge for year 208 - 208
At 31 December 2023 1,044,030 35,080 1,079,110
NET BOOK VALUE
At 31 December 2023 - - -
At 31 December 2022 208 - 208

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 206,799 65,157
Other debtors 492,983 1,483,073
Tax 144,415 17,021
844,197 1,565,251

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Tax - 206,068
Social security and other taxes 2,004 -
VAT 139,098 129,209
Other creditors 851,637 373
Accrued expenses 144,754 50,184
1,137,493 385,834

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jeffrey Alan Oliver (Senior Statutory Auditor)
for and on behalf of Cook & Partners

J.P.J. Communications Limited (Registered number: 01574194)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. DIRECTORS ADVANCES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
Mr J Baldwin
Balance outstanding at start of year 962,989 -
Amounts advanced - 962,989
Amounts repaid (962,989 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 962,989

A loan of £962,989 was advanced to Mr J Baldwin on 23rd December 2022 and repaid on 5th January 2023.