REGISTERED NUMBER: 08164399 (England and Wales)

JPR ROOFING LIMITED

Unaudited Financial Statements

for the Year Ended 30 June 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Directors:

Mr J Ryall

Miss E J Knapp

Registered office:

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Registered number:

08164399 (England and Wales)

Accountants:

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

FIXED ASSETS

Tangible assets

4

8,202

9,342

Investment property

5

334,000

223,198

342,202

232,540

CURRENT ASSETS

Stocks

3,600

2,800

Debtors

6

9,094

15,960

Cash at bank

61,955

54,229

74,649

72,989

CREDITORS

Amounts falling due within one year

7

158,395

123,964

NET CURRENT LIABILITIES

(83,746

)

(50,975

)

TOTAL ASSETS LESS CURRENT LIABILITIES

258,456

181,565

CREDITORS

Amounts falling due after more than one year

8

(99,778

)

(108,334

)

PROVISIONS FOR LIABILITIES

(29,751

)

(2,336

)

NET ASSETS

128,927

70,895

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

83,101

-

Retained earnings

45,824

70,893

SHAREHOLDERS' FUNDS

128,927

70,895

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 11 December 2025 and were signed on its behalf by:

Miss E J Knapp - Director

1.	STATUTORY INFORMATION

JPR Roofing 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is shown at the most recent valuation. Any surplus or deficit arising in the year is disclosed on the profit and loss. Aggregate surplus or deficits arising from changes in fair value is held in the fair value reserve.

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 Income Statement, 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 July 2024

12,359

15,012

4,069

31,440

Additions

319

-

1,420

1,739

At 30 June 2025

12,678

15,012

5,489

33,179

Depreciation

At 1 July 2024

5,201

15,011

1,886

22,098

Charge for year

1,866

-

1,013

2,879

At 30 June 2025

7,067

15,011

2,899

24,977

Net book value

At 30 June 2025

5,611

1

2,590

8,202

At 30 June 2024

7,158

1

2,183

9,342

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 July 2024

223,198

Revaluations

110,802

At 30 June 2025

334,000

Net book value

At 30 June 2025

334,000

At 30 June 2024

223,198

The value of investment property held at the balance sheet date has been determined by the directors on an open market, existing use basis.

Fair value at 30 June 2025 is represented by:

£

Valuation in 2025

110,802

Cost

223,198

334,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,376

15,960

Other debtors

3,718

-

9,094

15,960

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,271

15,077

Trade creditors

14,649

6,959

Taxation and social security

9,223

6,983

Other creditors

120,252

94,945

158,395

123,964

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

99,778

108,334

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

66,193

65,526

£6,500 of loan balances outstanding at the balance sheet date are unsecured and guaranteed by the U.K. Government.

£107,549 of loan balances outstanding at the balance sheet date are secured by fixed and floating charges against the asset to which the loan relates.