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Company Registration No. 11272865 (England and Wales)
James Partridge Building Ltd Unaudited accounts for the year ended 31 March 2025
James Partridge Building Ltd Unaudited accounts Contents
Page
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James Partridge Building Ltd Company Information for the year ended 31 March 2025
Directors
James Partridge Angela Partridge
Company Number
11272865 (England and Wales)
Registered Office
Stable Cottage, Upper Pengethley Farm Peterstow Ross-On-Wye Herefordshire HR9 6LL
Accountants
Wellington Consulting Ltd Rural Enterprise Centre Vincent Carey Road Office 34 Hereford Herefordshire HR2 6FE
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James Partridge Building Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,576 
19,437 
Investments
13,800 
12,600 
28,376 
32,037 
Current assets
Debtors
29,438 
13,500 
Cash at bank and in hand
27,012 
34,339 
56,450 
47,839 
Creditors: amounts falling due within one year
(78,073)
(59,138)
Net current liabilities
(21,623)
(11,299)
Total assets less current liabilities
6,753 
20,738 
Creditors: amounts falling due after more than one year
(1,170)
(5,171)
Net assets
5,583 
15,567 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
5,573 
15,557 
Shareholders' funds
5,583 
15,567 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by
James Partridge Director Company Registration No. 11272865
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James Partridge Building Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
James Partridge Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 11272865. The registered office is Stable Cottage, Upper Pengethley Farm, Peterstow , Ross-On-Wye, Herefordshire, HR9 6LL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
Computer equipment
25% reducing balance basis and straight line over 3 years
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
11,500 
At 31 March 2025
11,500 
Amortisation
At 1 April 2024
11,500 
At 31 March 2025
11,500 
Net book value
At 31 March 2025
- 
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James Partridge Building Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
18,528 
23,643 
1,524 
43,695 
At 31 March 2025
18,528 
23,643 
1,524 
43,695 
Depreciation
At 1 April 2024
12,433 
10,478 
1,347 
24,258 
Charge for the year
1,524 
3,293 
44 
4,861 
At 31 March 2025
13,957 
13,771 
1,391 
29,119 
Net book value
At 31 March 2025
4,571 
9,872 
133 
14,576 
At 31 March 2024
6,095 
13,165 
177 
19,437 
6
Investments
Other investments 
£ 
Valuation at 1 April 2024
12,600 
Additions
1,200 
Valuation at 31 March 2025
13,800 
This represents an investment in NFU Mutual Select.
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,938 
13,500 
Accrued income and prepayments
4,500 
- 
29,438 
13,500 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,000 
4,000 
VAT
7,769 
7,517 
Trade creditors
22,485 
8,573 
Taxes and social security
5,608 
9,410 
Other creditors
412 
378 
Loans from directors
36,749 
28,760 
Accruals
1,050 
500 
78,073 
59,138 
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James Partridge Building Ltd Notes to the Accounts for the year ended 31 March 2025
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,170 
5,171 
This amount represents the amount due in greater than a year for the Government backed Bounce Back Loan.
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
11
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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