JPL Building Services Ltd

	Registered number
	13414690

	JPL Building Services Ltd
	Unaudited Accounts
	for the year ended
	31 May 2025

JPL Building Services Ltd Balance Sheet as at 31 May 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		4,082		6,524
			4,082		6,524

Current assets
Debtors	4	3,223		0
Cash at bank and in hand		10,021		4,158
		13,244		4,158

Creditors: amounts falling due within one year	5	(16,721)		(10,618)

Net current assets / (liabilities)			(3,477)		(6,460)

Total assets less current liabilities			605		64

Provisions for liabilities			(0)		(0)

Total net assets (liabilities)			605		64

Capital and reserves
Called up share capital	6		1		1
Profit and loss account			604		63
Shareholders' funds			605		64

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 May 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr J Lush

Director

Approved by the board on 15 December 2025

Company Number: 13414690 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

39 Bellingham Lane
Sevenhampton
Swindon
SN6 7QF
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment	25% Straight Line
Vehicles	20% Reducing Balance
Plant & machinery	25% Straight Line

	Leases and hire purchase contracts
	Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic 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 are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account 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 profit and loss account on a straight line basis over the lease term.

Leases and hire purchase contracts

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic 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 are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account 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 profit and loss account on a straight line basis over the lease term.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2025	2024
Average number of employees during the period	1	1

Tangible fixed assets
	Computer equipment	Vehicles	Plant & machinery	Total
Cost or valuation	£	£	£	£
At 1 June 2024	0	11,516	686	12,202
Additions	341	0	317	658
Disposals	(0)	(1,919)	(0)	(1,919)
At 31 May 2025	341	9,597	1,003	10,941
Depreciation
At 1 June 2024	0	5,374	304	5,678
Charge for the period	85	845	251	1,181
At 31 May 2025	85	6,219	555	6,859
Net book value
At 31 May 2025	256	3,378	448	4,082
At 31 May 2024	0	6,142	382	6,524

Debtors
	2025	2024
	£	£
Trade debtors	400	0
Other debtors	2,823	0
	3,223	0

Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	2,142	139
Taxation & social security	3,785	0
Other creditors	10,794	10,479
	16,721	10,618

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
1 (2024: 1) Ordinary shares of £1.00 each	1	1

	1	1