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REGISTERED NUMBER: 14364997 (England and Wales)















Abridged Financial Statements for the Year Ended 30 September 2024

for

JPA (SOUTH WEST) LIMITED

JPA (SOUTH WEST) LIMITED (REGISTERED NUMBER: 14364997)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


JPA (SOUTH WEST) LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTOR: J Pollinger





REGISTERED OFFICE: 5 Anglo Office Park
Bristol
BS15 1NT





REGISTERED NUMBER: 14364997 (England and Wales)





ACCOUNTANTS: West Country Accounting Services Limited
Chartered Accountants
BS15 1NT

JPA (SOUTH WEST) LIMITED (REGISTERED NUMBER: 14364997)

Abridged Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 873 -

CURRENT ASSETS
Inventories 39,867 45,164
Debtors 828 -
Cash at bank 4,111 -
44,806 45,164
CREDITORS
Amounts falling due within one year 23,213 26,981
NET CURRENT ASSETS 21,593 18,183
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,466

18,183

CAPITAL AND RESERVES
Called up share capital 5 10 10
Retained earnings 6 22,456 18,173
SHAREHOLDERS' FUNDS 22,466 18,183

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 October 2024 and were signed by:




J Pollinger - Director


JPA (SOUTH WEST) LIMITED (REGISTERED NUMBER: 14364997)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

JPA (South West) 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

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
Revenue 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
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

JPA (SOUTH WEST) LIMITED (REGISTERED NUMBER: 14364997)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
Additions 1,083
At 30 September 2024 1,083
DEPRECIATION
Charge for year 210
At 30 September 2024 210
NET BOOK VALUE
At 30 September 2024 873

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10

6. RESERVES
Retained
earnings
£   

At 1 October 2023 18,173
Profit for the year 33,783
Dividends (29,500 )
At 30 September 2024 22,456