JNP Group Consulting Engineers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10234789 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Jnp Group Consulting Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

10

DIRECTORS:

A L Lee

C G Cook

M A Hitchcock

D P Hosking

REGISTERED OFFICE:

Second Floor

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

REGISTERED NUMBER:

10234789 (England and Wales)

ACCOUNTANTS:

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

FIXED ASSETS

Intangible assets

4

187,446

281,182

Tangible assets

5

156,833

171,716

344,279

452,898

CURRENT ASSETS

Stocks

183,085

194,786

Debtors

6

2,392,881

2,826,789

Cash at bank and in hand

13,233

278,255

2,589,199

3,299,830

CREDITORS

Amounts falling due within one year

7

1,921,766

1,916,596

NET CURRENT ASSETS

667,433

1,383,234

TOTAL ASSETS LESS CURRENT LIABILITIES

1,011,712

1,836,132

CREDITORS

Amounts falling due after more than one year

8

(252,270

)

(451,072

)

PROVISIONS FOR LIABILITIES

(12,370

)

(14,378

)

NET ASSETS

747,072

1,370,682

CAPITAL AND RESERVES

Called up share capital

9

50,065

Share premium

596,146

Retained earnings

100,861

724,471

747,072

1,370,682

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:

A L Lee - Director

1.	STATUTORY INFORMATION

Jnp Group Consulting Engineers 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.

The financial statements are prepared in sterling , which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated

depreciation and impairment. Where parts of an item of tangible fixed assets have different useful lives, they

are accounted for as a separate item of tangible fixed assets.

Depreciation is provided at the following annual rates in order to write off each asset over its useful estimated life, on a reducing balance basis or, if held under a finance lease, over the lease term, whichever is shorter.

Short Leasehold - 20% - 33% on cost

Plant and machinery- 20% - 33% on cost

Fixtures and Fittings - 20% - 33% on cost

Motor Vehicles - 20% on cost

Computer Equipment - 20% - 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 stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are

received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 104 (2023 - 104 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

937,302

AMORTISATION

At 1 January 2024

656,120

Charge for year

93,736

At 31 December 2024

749,856

NET BOOK VALUE

At 31 December 2024

187,446

At 31 December 2023

281,182

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2024

26,984

498,527

525,511

Additions

-

46,771

Disposals

(19,184

)

(156,887

)

(176,071

)

At 31 December 2024

7,800

388,411

396,211

DEPRECIATION

At 1 January 2024

19,977

333,818

353,795

Charge for year

1,584

78,219

79,803

Eliminated on disposal

(19,185

)

(175,035

)

(194,220

)

At 31 December 2024

2,376

237,002

239,378

NET BOOK VALUE

At 31 December 2024

5,424

151,409

156,833

At 31 December 2023

7,007

164,709

171,716

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

1,846,307

1,973,952

Amounts owed by group undertakings

349,843

317,651

Other debtors

196,731

535,186

2,392,881

2,826,789

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

430,000

200,000

Hire purchase contracts

20,713

30,817

Trade creditors

617,772

406,372

Taxation and social security

341,866

641,223

Other creditors

511,415

638,184

1,921,766

1,916,596

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

Bank loans

200,000

400,000

Hire purchase contracts

52,270

51,072

252,270

451,072

9.	CALLED UP SHARE CAPITAL

2024

2023

Share Capital

£

Issued and fully paid

Ordinary of £1 each

44,005

A Ordinary of £1 each

2,000

B Ordinary of £1 each

2,000

C Ordinary of £1 each

2,000

Preference shares classified as equity

60

Total Share Capital

50,065

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is JNP Group Holding Limited, company number 13176868.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jnp Group Consulting Engineers Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Jnp Group Consulting Engineers Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jnp Group Consulting Engineers Limited and state those matters that we have agreed to state to the Board of Directors of Jnp Group Consulting Engineers Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jnp Group Consulting Engineers Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Jnp Group Consulting Engineers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Jnp Group Consulting Engineers Limited. You consider that Jnp Group Consulting Engineers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jnp Group Consulting Engineers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

27 August 2025