IRIS Accounts Production v25.1.4.42 04704385 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047043852024-03-31047043852025-03-31047043852024-04-012025-03-31047043852023-03-31047043852023-04-012024-03-31047043852024-03-3104704385ns15:EnglandWales2024-04-012025-03-3104704385ns14:PoundSterling2024-04-012025-03-3104704385ns10:Director12024-04-012025-03-3104704385ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3104704385ns10:SmallEntities2024-04-012025-03-3104704385ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3104704385ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3104704385ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3104704385ns10:FullAccounts2024-04-012025-03-3104704385ns10:OrdinaryShareClass12024-04-012025-03-3104704385ns10:OrdinaryShareClass22024-04-012025-03-3104704385ns10:OrdinaryShareClass32024-04-012025-03-3104704385ns10:Director22024-04-012025-03-3104704385ns10:CompanySecretary12024-04-012025-03-3104704385ns10:RegisteredOffice2024-04-012025-03-3104704385ns5:CurrentFinancialInstruments2025-03-3104704385ns5:CurrentFinancialInstruments2024-03-3104704385ns5:Non-currentFinancialInstruments2025-03-3104704385ns5:Non-currentFinancialInstruments2024-03-3104704385ns5:ShareCapital2025-03-3104704385ns5:ShareCapital2024-03-3104704385ns5:RetainedEarningsAccumulatedLosses2025-03-3104704385ns5:RetainedEarningsAccumulatedLosses2024-03-3104704385ns5:LandBuildingsns5:ShortLeaseholdAssets2024-04-012025-03-3104704385ns5:PlantMachinery2024-04-012025-03-3104704385ns5:FurnitureFittings2024-04-012025-03-3104704385ns5:MotorVehicles2024-04-012025-03-3104704385ns5:ComputerEquipment2024-04-012025-03-3104704385ns5:LandBuildingsns5:ShortLeaseholdAssets2024-03-3104704385ns5:PlantMachinery2024-03-3104704385ns5:FurnitureFittings2024-03-3104704385ns5:LandBuildingsns5:ShortLeaseholdAssets2025-03-3104704385ns5:PlantMachinery2025-03-3104704385ns5:FurnitureFittings2025-03-3104704385ns5:LandBuildingsns5:ShortLeaseholdAssets2024-03-3104704385ns5:PlantMachinery2024-03-3104704385ns5:FurnitureFittings2024-03-3104704385ns5:MotorVehicles2024-03-3104704385ns5:ComputerEquipment2024-03-3104704385ns5:MotorVehicles2025-03-3104704385ns5:ComputerEquipment2025-03-3104704385ns5:MotorVehicles2024-03-3104704385ns5:ComputerEquipment2024-03-3104704385ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-3104704385ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-04-012025-03-3104704385ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2025-03-3104704385ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-3104704385ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3104704385ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3104704385ns10:OrdinaryShareClass12025-03-3104704385ns10:OrdinaryShareClass22025-03-3104704385ns10:OrdinaryShareClass32025-03-31
REGISTERED NUMBER: 04704385 (England and Wales)




































FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

JPC PROPERTY SERVICES LTD

JPC PROPERTY SERVICES LTD (REGISTERED NUMBER: 04704385)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JPC PROPERTY SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: K B Johnson
N P Scutt



SECRETARY: Compass Secretariat Limited



REGISTERED OFFICE: Venture House
The Tanneries
East Street
Titchfield
Hampshire
PO14 4AR



REGISTERED NUMBER: 04704385 (England and Wales)



ACCOUNTANTS: Compass Accountants Limited
Chartered Accountants
Venture House
The Tanneries
East Street
Titchfield
Hampshire
PO14 4AR



BANKERS: Natwest Bank PLC
2 Park Parade
Havant
Hampshire
PO9 5AF

JPC PROPERTY SERVICES LTD (REGISTERED NUMBER: 04704385)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 73,043 76,015

CURRENT ASSETS
Inventories - 10,000
Debtors 5 104,846 107,175
Cash at bank 49,967 67,886
154,813 185,061
CREDITORS
Amounts falling due within one year 6 167,206 228,073
NET CURRENT LIABILITIES (12,393 ) (43,012 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,650

33,003

CREDITORS
Amounts falling due after more than one
year

7

(29,834

)

(13,547

)

PROVISIONS FOR LIABILITIES (17,552 ) (18,215 )
NET ASSETS 13,264 1,241

CAPITAL AND RESERVES
Called up share capital 8 310 310
Retained earnings 12,954 931
SHAREHOLDERS' FUNDS 13,264 1,241

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 8th July 2025 and were signed on its behalf by:



K B Johnson - Director


JPC PROPERTY SERVICES LTD (REGISTERED NUMBER: 04704385)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025


1. STATUTORY INFORMATION

Jpc Property Services Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and associated costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 10% on reducing balance
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.

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.

JPC PROPERTY SERVICES LTD (REGISTERED NUMBER: 04704385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Basic 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 1A to all of its financial instruments.

Financial instruments are recognised 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, where 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.

The company's financial assets and liabilities consist of cash and cash equivalents, short term investments, trade and other debtors, trade and other creditor, and accrued expenses. The fair value of these items approximates their carrying value due to their short term value. Unless otherwise noted, the company is not exposed to significant interest, foreign exchange or credit risks arising from these instruments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1st April 2024 16,890 9,918 18,679
Additions - - -
Disposals - - -
At 31st March 2025 16,890 9,918 18,679
DEPRECIATION
At 1st April 2024 13,734 3,971 14,108
Charge for year 316 595 457
Eliminated on disposal - - -
At 31st March 2025 14,050 4,566 14,565
NET BOOK VALUE
At 31st March 2025 2,840 5,352 4,114
At 31st March 2024 3,156 5,947 4,571

JPC PROPERTY SERVICES LTD (REGISTERED NUMBER: 04704385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


4. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2024 110,485 115 156,087
Additions 40,629 - 40,629
Disposals (39,000 ) - (39,000 )
At 31st March 2025 112,114 115 157,716
DEPRECIATION
At 1st April 2024 48,221 38 80,072
Charge for year 20,288 38 21,694
Eliminated on disposal (17,093 ) - (17,093 )
At 31st March 2025 51,416 76 84,673
NET BOOK VALUE
At 31st March 2025 60,698 39 73,043
At 31st March 2024 62,264 77 76,015

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2024 95,490
Additions 40,129
Disposals (39,000 )
Transfer to ownership (22,828 )
At 31st March 2025 73,791
DEPRECIATION
At 1st April 2024 44,523
Charge for year 14,767
Eliminated on disposal (17,093 )
Transfer to ownership (12,705 )
At 31st March 2025 29,492
NET BOOK VALUE
At 31st March 2025 44,299
At 31st March 2024 50,967

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 68,166 84,385
Other debtors 36,680 22,790
104,846 107,175

JPC PROPERTY SERVICES LTD (REGISTERED NUMBER: 04704385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 11,264 14,285
Trade creditors 65,419 72,354
Taxation and social security 34,474 60,529
Other creditors 56,049 80,905
167,206 228,073

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 29,834 13,547

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
150 Ordinary A £1 150 150
150 Ordinary B £1 150 150
10 Ordinary C £1 10 10
310 310

"A" shares, "B" shares, and "C" shares rank pari passu with existing share capital except 'C' shares have no voting rights and they each have separate rights to dividends.