REGISTERED NUMBER: 04598972 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

JPR ENVIRONMENTAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms E Hillary

J Robinthwaite

REGISTERED OFFICE:

The Malthouse The Malthouse

Standish

Stonehouse

Gloucestershire

GL10 3DL

REGISTERED NUMBER:

04598972 (England and Wales)

ACCOUNTANT:

Grahame J Harbour Limited

1 Windrush Road

Keynsham

Bristol

Avon

BS31 1QL

FIXED ASSETS

Tangible assets

4

278,413

278,529

CURRENT ASSETS

Stocks

460

9,490

Debtors

5

231,638

101,183

Cash at bank

258,426

178,709

490,524

289,382

CREDITORS

Amounts falling due within one year

6

253,439

236,945

NET CURRENT ASSETS

237,085

52,437

TOTAL ASSETS LESS CURRENT LIABILITIES

515,498

330,966

CREDITORS

Amounts falling due after more than one year

7

(92,987

)

(134,903

)

PROVISIONS FOR LIABILITIES

(69,456

)

(27,844

)

NET ASSETS

353,055

168,219

CAPITAL AND RESERVES

Called up share capital

111

111

Share premium

6,066

6,066

Retained earnings

346,878

162,042

353,055

168,219

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 21 May 2025 and were signed on its behalf by:

Ms E Hillary - Director

1.	STATUTORY INFORMATION

JPR Environmental 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

Turnover 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks 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.

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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

391,293

186,077

5,449

582,819

Additions

1,850

49,204

3,175

54,229

Disposals

-

(1,833

)

-

(1,833

)

At 31 December 2024

393,143

233,448

8,624

635,215

DEPRECIATION

At 1 January 2024

196,710

105,991

1,589

304,290

Charge for year

27,272

22,975

2,265

52,512

At 31 December 2024

223,982

128,966

3,854

356,802

NET BOOK VALUE

At 31 December 2024

169,161

104,482

4,770

278,413

At 31 December 2023

194,583

80,086

3,860

278,529

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

131,680

19,495

151,175

DEPRECIATION

At 1 January 2024

13,168

3,899

17,067

Charge for year

13,168

4,874

18,042

At 31 December 2024

26,336

8,773

35,109

NET BOOK VALUE

At 31 December 2024

105,344

10,722

116,066

At 31 December 2023

118,512

15,596

134,108

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

209,108

82,574

Other debtors

22,530

18,609

231,638

101,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

8,944

13,258

Hire purchase contracts

41,554

32,834

Trade creditors

19,093

18,684

Taxation and social security

140,084

58,060

Other creditors

43,764

114,109

253,439

236,945

During 2022 the Company took out a Government-backed bounce back loan of £45,000. The term of the loan is six years at an interest rate of 2.5%.

During 2022 the Company also took out a car loan of £27,185 . The term of the loan is six years.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

11,229

36,257

Hire purchase contracts

81,758

98,646

92,987

134,903