Registration number: 12469111

JPP Technical Design Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

JPP Technical Design Limited

Company Information

Directors

Mr P Mould Mr P D Austin Mr J R Ella

Registered office

4 Milton Road Wimborne, Dorset BH21 1NY

Accountants

Brookes Sivyer Chartered AccountantsPO Box 533 Newquay Cornwall TR7 9DJ

JPP Technical Design Limited

(Registration number: 12469111)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	2,205
Tangible assets	5	2,490	4,137
		2,490	6,342
Current assets
Stocks	6	15,313	12,480
Debtors	7	7,632	22,724
Cash at bank and in hand		76,753	77,782
		99,698	112,986
Creditors: Amounts falling due within one year	8	(93,022)	(106,489)
Net current assets		6,676	6,497
Total assets less current liabilities		9,166	12,839
Provisions for liabilities		-	(464)
Net assets		9,166	12,375
Capital and reserves
Called up share capital	9	150	150
Retained earnings		9,016	12,225
Shareholders' funds		9,166	12,375

For the financial year ending 31 March 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 year 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 and 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.

JPP Technical Design Limited

(Registration number: 12469111)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 29 October 2025 and signed on its behalf by:
 

......................................... Mr P Mould Director

......................................... Mr P D Austin Director

......................................... Mr J R Ella Director

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

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

The address of its registered office is:
4 Milton Road
Wimborne, Dorset
BH21 1NY

These financial statements were authorised for issue by the Board on 29 October 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.

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.

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.

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Office equipment	20% Straight line basis
Computer equipment	25% Straight line basis

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and 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
Software	20% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	10,125	10,125
At 31 March 2025	10,125	10,125
Amortisation
At 1 April 2024	7,920	7,920
Amortisation charge	2,205	2,205
At 31 March 2025	10,125	10,125
Carrying amount
At 31 March 2025	-	-
At 31 March 2024	2,205	2,205

Software

Impairment

Software
The amount of impairment loss included in profit or loss is £2,205 (2024 - £2,205).

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	9,416	9,416
Additions	814	814
At 31 March 2025	10,230	10,230
Depreciation
At 1 April 2024	5,279	5,279
Charge for the year	2,461	2,461
At 31 March 2025	7,740	7,740
Carrying amount
At 31 March 2025	2,490	2,490
At 31 March 2024	4,137	4,137

6

Stocks

	2025 £	2024 £
Work in progress	15,313	12,480

7

Debtors

Current	2025 £	2024 £
Trade debtors	7,632	22,349
Other debtors	-	375
	7,632	22,724

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	55,307	44,714
Trade creditors		-	1,123
Taxation and social security		35,700	54,463
Accruals and deferred income		2,000	2,000
Other creditors		15	4,189
		93,022	106,489

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A Shares of £1 each	25	25	25	25
Ordinary B Shares of £1 each	25	25	25	25
Ordinary C Shares of £1 each	25	25	25	25
Ordinary D Shares of £1 each	25	25	25	25
Ordinary E Shares of £1 each	25	25	25	25
Ordinary F Shares of £1 each	25	25	25	25
	150	150	150	150

10	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	55,307	44,714

11

Dividends

Interim dividends paid during the period totalled £99,500 (2024 - £140,000).

JPP Technical Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

12	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	40,853	37,710
Contributions paid to money purchase schemes	17,200	57,200
	58,053	94,910

During the year the number of directors who were receiving benefits and share incentives was as follows:

	2025 No.	2024 No.
Accruing benefits under money purchase pension scheme	3	2

Dividends paid to directors

		2025 £		2024 £
Mr P Mould
Dividends		28,500		33,500
Mr P D Austin
Dividends		16,000		24,750
Mr J R Ella
Dividends		10,500		27,500