J. A. Parker Contractors Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05197608

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		926,424		899,455
Investments	5		200,000		-

			1,126,424		899,455
CURRENT ASSETS
Debtors	6	295,381		653,450
Cash at bank and in hand		298,778		147,525

		594,159		800,975
Creditors: Amounts Falling Due Within One Year	7	(289,882 )		(375,888 )

NET CURRENT ASSETS (LIABILITIES)			304,277		425,087

TOTAL ASSETS LESS CURRENT LIABILITIES			1,430,701		1,324,542

PROVISIONS FOR LIABILITIES
Deferred Taxation			(231,606 )		(224,864 )

NET ASSETS			1,199,095		1,099,678

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			1,198,895		1,099,478

SHAREHOLDERS' FUNDS			1,199,095		1,099,678

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J. A. Parker Contractors Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J A Parker

Director

27th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J. A. Parker Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05197608 . The registered office is Hollin Nest Sowerby Lane, Luddendenfoot, Halifax, West Yorkshire, HX2 6LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	15% Reducing balance

2.4. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the

reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it

relates to items recognised in other comprehensive income or directly in capital and reserves. In this case,

tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the

amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or

substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and

other deferred tax assets are recognised to the extent that 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 that are expected to

apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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J. A. Parker Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	1,618,741	309,687	6,823	1,935,251
Additions	241,897	166,429	449	408,775
Disposals	(192,100 )	-	-	(192,100 )

As at 31 August 2025	1,668,538	476,116	7,272	2,151,926

Depreciation
As at 1 September 2024	892,192	138,042	5,562	1,035,796
Provided during the period	223,865	84,519	427	308,811
Disposals	(119,105 )	-	-	(119,105 )

As at 31 August 2025	996,952	222,561	5,989	1,225,502

Net Book Value
As at 31 August 2025	671,586	253,555	1,283	926,424

As at 1 September 2024	726,549	171,645	1,261	899,455

5. Investments

	Listed
	£
Cost
As at 1 September 2024	-
Additions	200,000

As at 31 August 2025	200,000

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	200,000

As at 1 September 2024	-

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J. A. Parker Contractors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	261,260	610,766
Other debtors	34,121	42,684

	295,381	653,450

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	73,422	217,464
Other creditors	17,779	15,334
Taxation and social security	198,681	143,090

	289,882	375,888

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

9. Ultimate Controlling Party

The company is controlled by Mr J A Parker, by virtue of his sole directorship.

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