REGISTERED NUMBER: 11430963 (England and Wales)

JPJ HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P M P Worsfold

Mrs J Worsfold

SECRETARY:

Mrs J Worsfold

REGISTERED OFFICE:

Aston Way

Moss Side

Leyland

Lancashire

PR26 7UX

REGISTERED NUMBER:

11430963 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

FIXED ASSETS

Tangible assets

4

491,694

491,694

Investments

5

280

180

491,974

491,874

CURRENT ASSETS

Debtors

1,847,748

1,471,906

Cash at bank

149,037

652,103

1,996,785

2,124,009

CREDITORS

Amounts falling due within one year

37,098

29,851

NET CURRENT ASSETS

1,959,687

2,094,158

TOTAL ASSETS LESS CURRENT LIABILITIES

2,451,661

2,586,032

CREDITORS

Amounts falling due after more than one year

-

(147,360

)

PROVISIONS FOR LIABILITIES

(1,607

)

(1,423

)

NET ASSETS

2,450,054

2,437,249

CAPITAL AND RESERVES

Called up share capital

298

327

Capital redemption reserve

102

73

Retained earnings

2,449,654

2,436,849

SHAREHOLDERS' FUNDS

2,450,054

2,437,249

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2025 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 Board of Directors and authorised for issue on 14 August 2025 and were signed on its behalf by:

Mrs J Worsfold - Director

P M P Worsfold - Director

1.	STATUTORY INFORMATION

JPJ Holdings 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 £.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2024

and 31 January 2025

491,694

NET BOOK VALUE

At 31 January 2025

491,694

At 31 January 2024

491,694

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 February 2024

180

Additions

100

At 31 January 2025

280

NET BOOK VALUE

At 31 January 2025

280

At 31 January 2024

180

6.	RELATED PARTY DISCLOSURES

At the year end the following balances were due with related parties:

2025

2024

£

£

Loan to Archive Business Centre Limited

443,401

676,841

Loan to ABC Logistic Solutions Limited

117,163

-

Loan to FSC Property Rentals Ltd

1,282,436

789,920

These loans are interest free and repayable on demand.