REGISTERED NUMBER: 08627126 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

JPK BUILDING CONTRACTORS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

42,787

35,269

CURRENT ASSETS

Stocks

109,236

163,293

Debtors

5

358,785

68,286

Cash at bank

21,698

93,009

489,719

324,588

CREDITORS

Amounts falling due within one year

6

319,757

201,224

NET CURRENT ASSETS

169,962

123,364

TOTAL ASSETS LESS CURRENT LIABILITIES

212,749

158,633

CREDITORS

Amounts falling due after more than one year

7

67,210

96,475

NET ASSETS

145,539

62,158

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

145,439

62,058

SHAREHOLDERS' FUNDS

145,539

62,158

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

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

The director acknowledges his 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

Mr J B Kruth - Director

1.	STATUTORY INFORMATION

JPK Building Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08627126

Registered office:

Unit 14

Hele Manor

Roundswell Business Park

BARNSTAPLE

Devon

EX31 3UL

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.

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Short

Motor

leasehold

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 August 2024

14,220

34,945

16,444

65,609

Additions

-

11,500

5,550

17,050

At 31 July 2025

14,220

46,445

21,994

82,659

DEPRECIATION

At 1 August 2024

-

21,501

8,839

30,340

Charge for year

-

6,237

3,295

9,532

At 31 July 2025

-

27,738

12,134

39,872

NET BOOK VALUE

At 31 July 2025

14,220

18,707

9,860

42,787

At 31 July 2024

14,220

13,444

7,605

35,269

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

303,935

65,761

Other debtors

54,850

2,525

358,785

68,286

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

26,667

28,333

Hire purchase contracts

2,598

2,598

Trade creditors

106,776

43,951

Taxation and social security

64,640

28,471

Other creditors

119,076

97,871

319,757

201,224

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

65,694

92,361

Hire purchase contracts

1,516

4,114

67,210

96,475

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

4,114

6,712

A Funding Circle loan is secured personally by the director.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 August 2024

62,058

Profit for the year

139,881

Dividends

(56,500

)

At 31 July 2025

145,439

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As director, Mr J B Kruth has provided a personal guarantee over the bank overdraft facility of £25,000.

12.	RELATED PARTY DISCLOSURES

Mr J B Kruth is a director and shareholder in Kruth Ltd. The company made sales to Kruth Ltd totalling £1,193,879 (2024 - £961,896).

At the year end the company owed Kruth Ltd £89,000 (2024 - £74,000).