REGISTERED NUMBER: 05535338 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

JPN Groundwork & Building Contractor

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Newton

Mrs S L Newton

SECRETARY:

Mrs S L Newton

REGISTERED OFFICE:

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

REGISTERED NUMBER:

05535338 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Tangible assets

4

2,833

2,975

CURRENT ASSETS

Debtors

5

16,463

6,284

Cash at bank

23,099

22,195

39,562

28,479

CREDITORS

Amounts falling due within one year

6

10,823

9,977

NET CURRENT ASSETS

28,739

18,502

TOTAL ASSETS LESS CURRENT LIABILITIES

31,572

21,477

CREDITORS

Amounts falling due after more than one year

7

(720

)

(2,714

)

PROVISIONS FOR LIABILITIES

(708

)

(744

)

NET ASSETS

30,144

18,019

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

30,044

17,919

SHAREHOLDERS' FUNDS

30,144

18,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

J P Newton - Director

1.	STATUTORY INFORMATION

JPN Groundwork & Building Contractor Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 20% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

17,192

Additions

687

Disposals

(1,144

)

At 31 August 2025

16,735

DEPRECIATION

At 1 September 2024

14,217

Charge for year

829

Eliminated on disposal

(1,144

)

At 31 August 2025

13,902

NET BOOK VALUE

At 31 August 2025

2,833

At 31 August 2024

2,975

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,971

2,120

Other debtors

14,492

4,164

16,463

6,284

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

701

1,033

Other creditors

10,122

8,944

10,823

9,977

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

720

2,714