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Registered Number: 12585027
England and Wales

 

 

 

JPW BUILDING LTD



Report of the Director and Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2024

End date: 31 May 2025
Director Jason Whitmore
Registered Number 12585027
Registered Office 21 St Michaels Road
Worcester
WR3 7PD
Accountants Accountants of Worcester (AOW) Ltd
registered address
20-22 Wenlock Road
London
N1 7GU
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025.
Principal activities
Principal activity of the company during the financial year was of home construction.
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is 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. The director is 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.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions
Director
The director who served the company throughout the year was as follows:
Jason Whitmore

On behalf of the board.


----------------------------------
Jason Whitmore
Director

Date approved: 15 July 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Accountants of Worcester (AOW) Ltd
31 May 2025



Accountants of Worcester (AOW) Ltd

registered address
20-22 Wenlock Road
London
N1 7GU
15 July 2025
3
 
 
Notes
 
2025
£
  2024
£
Turnover 2,000    7,130 
Cost of sales (1,250)   (1,872)
Gross profit 750    5,258 
Administrative expenses (700)   (2,351)
Operating profit 50    2,907 
Profit/(Loss) on ordinary activities before taxation 50    2,907 
Tax on profit on ordinary activities  
Profit/(Loss) for the financial year 50    2,907 
 
4
 
 
Notes
 
2025
£
  2024
£
Current assets      
Cash at bank and in hand 3,034    2,984 
Net current assets 3,034    2,984 
 
Total assets less current liabilities 3,034    2,984 
Net assets 3,034    2,984 
 

Capital and reserves
     
Profit and loss account 3 3,034    2,984 
Shareholders' funds 3,034    2,984 
 


For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the director on 15 July 2025 and were signed by:


-------------------------------
Jason Whitmore
Director
5
General Information
JPW Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 12585027, registration address 21 St Michaels Road, Worcester, WR3 7PD .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Profit and loss account

  2025
£
Balance at 01 June 2024 2,984 
Profit for the year 50 
Balance at 31 May 2025 3,034 

6
  2025
£
  2024
£
Turnover          
Sales   2,000      7,130 
  2,000      7,130 
Cost of sales          
Purchases 1,250      1,872 
  (1,250)     (1,872)
Gross profit   750      5,258 
Administrative expenses          
Accountancy Fees 500      450 
Use of Home as Office     600 
Petrol and Oil 200      500 
Repairs & Renewals     650 
Sundry Expenses     151 
  (700)     (2,351)
Operating profit   50      2,907 
Profit/(Loss) on ordinary activities before taxation   50      2,907 
Profit/(Loss) for the financial year   50      2,907 
 
7