Registration number: 12139373

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

(Registration number: 12139373)
Balance Sheet as at 30 June 2025

	Note	2025 £	2023 £
Fixed assets
Intangible assets	4	-	4,620
Tangible assets	5	-	52,295
		-	56,915
Current assets
Stocks	6	-	22,572
Debtors	7	5,000	22,749
Cash at bank and in hand		32,043	91,215
		37,043	136,536
Creditors: Amounts falling due within one year	8	(8,297)	(105,403)
Net current assets		28,746	31,133
Total assets less current liabilities		28,746	88,048
Provisions for liabilities		-	(9,937)
Net assets		28,746	78,111
Capital and reserves
Called up share capital		2	2
Retained earnings		28,744	78,109
Shareholders' funds		28,746	78,111

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

(Registration number: 12139373)
Balance Sheet as at 30 June 2025

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 September 2025 and signed on its behalf by:
 

......................................... Mr Joseph Gil Director

......................................... Mrs Pippa Gil Company secretary and director

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Units 2-3
12-20 Bridge End Road
Grantham
NG31 6JQ
England

These financial statements were authorised for issue by the Board on 25 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% Reducing balance
Office equipment	33% Straight Line
Plant and machinery	15% Reducing balance
Fixtures and fittings	20% Reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Franchise fee	20% Straight line

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2023 - 10).

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

4	Intangible assets

	Franchise fee £	Total £
Cost or valuation
At 1 January 2024	23,100	23,100
Disposals	(23,100)	(23,100)
At 30 June 2025	-	-
Amortisation
At 1 January 2024	18,480	18,480
Amortisation charge	4,620	4,620
Amortisation eliminated on disposals	(23,100)	(23,100)
At 30 June 2025	-	-
Carrying amount
At 30 June 2025	-	-
At 31 December 2023	4,620	4,620

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2024	47,605	64,365	3,768	115,738
Additions	-	-	3,735	3,735
Disposals	(47,605)	(64,365)	(7,503)	(119,473)
At 30 June 2025	-	-	-	-
Depreciation
At 1 January 2024	28,033	34,001	1,409	63,443
Charge for the period	4,204	-	914	5,118
Eliminated on disposal	(32,237)	(34,001)	(2,323)	(68,561)
At 30 June 2025	-	-	-	-
Carrying amount
At 30 June 2025	-	-	-	-
At 31 December 2023	19,572	30,364	2,359	52,295

6

Stocks

	2025 £	2023 £
Work in progress	-	22,572

7

Debtors

Current	2025 £	2023 £
Trade debtors	-	9,873
Prepayments	-	8,376
Other debtors	5,000	4,500
	5,000	22,749

JPFG Solutions Ltd

trading as Dream Doors Rutland & Grantham

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2023 £
Due within one year
Trade creditors	-	15,678
Taxation and social security	7,277	52,236
Accruals and deferred income	1,000	36,644
Other creditors	20	845
	8,297	105,403