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Registered number: 12171302
J P Mechanical Services (Hereford) Ltd
Unaudited Financial Statements
For The Year Ended 30 August 2024
J P Mechanical Services (Hereford) Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
J P Mechanical Services (Hereford) Ltd
Statement of Financial Position
As At 30 August 2024
Statement of Financial Position
Registered number: 12171302

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 949
Tangible Assets | 5 |  | 8,599 |  | 10,749
|  |  | 8,599 |  | 11,698
CURRENT ASSETS
Debtors | 6 | 59,341 |  | 38,120 |
Cash at bank and in hand |  | 1,228 |  | 1,725 |
|  | 60,569 |  | 39,845 |
Creditors: Amounts Falling Due Within One Year | 7 | (64,428 ) |  | (39,935 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,859 ) |  | (90 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,740 |  | 11,608
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,875 ) |  | (11,686 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,634 ) |  | (2,042 )
NET LIABILITIES |  |  | (769 ) |  | (2,120 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Income Statement |  |  | (869 ) |  | (2,220 )
SHAREHOLDERS' FUNDS |  |  | (769) |  | (2,120)

Page 1
Page 2
J P Mechanical Services (Hereford) Ltd
Statement of Financial Position (continued)
As At 30 August 2024
For the year ending 30 August 2024 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.
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 Income Statement.
On behalf of the board

Mr Joel Pakes Director
21/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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J P Mechanical Services (Hereford) Ltd
Notes to the Financial Statements
For The Year Ended 30 August 2024
Notes to the Financial Statements
1. General Information
J P Mechanical Services (Hereford) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12171302 . The registered office is East Lodge, Kartway House, Lugwardine, Hereford, HR1 4AE.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 5 years.
2.4. 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:

Motor Vehicles | 20% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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J P Mechanical Services (Hereford) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 31 August 2023 | 4,653
As at 30 August 2024 | 4,653
Amortisation
As at 31 August 2023 | 3,704
Provided during the period | 949
As at 30 August 2024 | 4,653
Net Book Value
As at 30 August 2024 | -
As at 31 August 2023 | 949

5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 31 August 2023 | 20,994
As at 30 August 2024 | 20,994
Depreciation
As at 31 August 2023 | 10,245
Provided during the period | 2,150
As at 30 August 2024 | 12,395
Net Book Value
As at 30 August 2024 | 8,599
As at 31 August 2023 | 10,749

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,754 |  | 6,809
Directors' loan accounts | 56,587 |  | 31,311
| 59,341 |  | 38,120

Page 4
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J P Mechanical Services (Hereford) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,439
Bank loans and overdrafts | 3,000 |  | 3,000
Corporation tax | 17,500 |  | 13,593
VAT | 34,392 |  | 17,383
Other creditors | 6,176 |  | -
Accruals and deferred income | 3,360 |  | 2,520
| 64,428 |  | 39,935

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,871
Bank loans | 3,875 |  | 6,815
| 3,875 |  | 11,686

9. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,439
Later than one year and not later than five years | - |  | 4,871
| - |  | 8,310
| - |  | 8,310

10. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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